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jeasiq-642
The role of segment reporting requirements in enhancing the volume of segmental disclosure of the Iraqi corporations
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The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect negatively the volume of segment information disclosures in the annual reports of listed corporations on (ISX), and due to the fact that the Iraqi accounting rules did not specify the segment information disclosure items, rather merely put a general disclosure framework, making it difficult to measure the volume of disclosure in the Iraqi companies, We resort to design an index to measure the volume of segmental disclosures, in the light of the general framework provided by the Iraqi rules and relying on detailed items that required by IFRS 8.

The research carried out on a sample of annual financial reports for the year 2012 of 54 ISX listed corporations’. based on the measurement of the research  variables, diagnosis and testing of it, the research reached to several conclusions including an important role for the segment information in enhancing the quality of the accounting information contained in the financial reports Due to its fundamental and enhanced characteristics that contribute to raising the quality of accounting information and thus enhance the quality of financial reports. The research also found a significant deficiencies of the segment reporting requirements in the Iraqi accounting rules, and a low level of the disclosure of segment information in the researched corporations.

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Publication Date
Tue Apr 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Weak Pseudo – 2 – Absorbing Submodules And Related Concepts
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      Let  R  be a commutative ring  with identity  and  E  be a unitary left  R – module .We introduce  and study the concept Weak Pseudo – 2 – Absorbing submodules as  generalization of weakle – 2 – Absorbing submodules , where a proper submodule  A of  an  R – module  E is  called  Weak Pseudo – 2 – Absorbing  if   0 ≠ rsx   A   for  r, s  R , x  E , implies that  rx   A + soc ( E ) or  sx  A + soc (E)  or   rs  [ A + soc ( E ) E ]. Many basic  properties, char

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Different Methods for Estimating Location Parameter & Scale Parameter for Extreme Value Distribution
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      In this study, different methods were used for estimating location parameter  and scale parameter for extreme value distribution, such as maximum likelihood estimation (MLE) , method of moment  estimation (ME),and approximation  estimators based on percentiles which is called white method in estimation, as the extreme value distribution is one of exponential distributions. Least squares estimation (OLS) was used, weighted least squares estimation (WLS), ridge regression estimation (Rig), and adjusted ridge regression estimation (ARig) were used. Two parameters for expected value to the percentile  as estimation for distribution f

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Publication Date
Sun Dec 31 2023
Journal Name
Revue Académique De La Recherche Juridique
المسؤولية الجزائية لمزودي خدمة الإنترنت عن جريمة التنمر الإلكتروني.
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يُعد التنمر ظاهرة إجتماعية قديمة موجودة في جميع المجتمعات سواء أكان المجتمع صناعيًا أم ناميًا، كما يُعد من المفاهيم الحديثة نسبيًا، وربما يرجع لحداثة الإعتراف به نوعًا من أنواع العنف فضلاعن ندرة الدراسات التي تناولته وعدم وجود معيار محدد لتحديد السلوك الذي يعد تنمرًا أم عابرًا، لقد بدأ الأهتمام بدراسة التنمر في سبعينات القرن الماضي وأصبح موضعًا يحضى بأهتمام العديد في مختلف البلدان، وفي عصرنا الحالي تطورت

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Publication Date
Tue Jan 01 2019
Journal Name
Преподаватель ХХi век
Фонограмматическая когниция в русском и арабском языках: основы флективного когнитивного строя
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В статье рассматривается вопрос о связи флективных изменений с мыслительными процессами на материале русского и арабского языков, анализируются семантические, фонетические, морфологические и синтаксические основы фонограмматической когниции. Цель статьи выявление прямой связи между количественным звуковым изменением согласного состава слова и мыслительными процессами, с помощью которых человеческ

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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
On Closed Quasi Principally Injective Acts over Monoids
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The concept of closed quasi principally injective acts over monoids is introduced ,which signifies a generalization for the quasi principally injective as well as for the closed quasi injective acts. Characterization of this concept is intended to show the behavior of a closed quasi principally injective property. At the same time, some properties of closed quasi principally injective acts are examined in terms of their endomorphism monoid. Also, the characterization of a closed self-principally injective monoid is given in terms of its annihilator. The relationship between the following concepts is also studied; closed quasi principally injective acts over monoids, Hopfian, co Hopfian, and directly finite property. Ultimately, based on

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Elastic Electron Scattering form Factors for Odd-A 2s-1d Shell Nuclei
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The charge density distributions (CDD) and the elastic electron scattering form
factors F(q) of the ground state for some odd mass nuclei in the 2s 1d shell, such
as K Mg Al Si 19 25 27 29 , , , and P 31
have been calculated based on the use of
occupation numbers of the states and the single particle wave functions of the
harmonic oscillator potential with size parameters chosen to reproduce the observed
root mean square charge radii for all considered nuclei. It is found that introducing
additional parameters, namely; 1  , and , 2  which reflect the difference of the
occupation numbers of the states from the prediction of the simple shell model leads
to very good agreement between the calculated an

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Elastic Electron Scattering form Factors for Odd-A 2s-1d Shell Nuclei
...Show More Authors

The charge density distributions (CDD) and the elastic electron scattering form
factors F(q) of the ground state for some odd mass nuclei in the 2s 1d shell, such
as K Mg Al Si 19 25 27 29 , , , and P 31
have been calculated based on the use of
occupation numbers of the states and the single particle wave functions of the
harmonic oscillator potential with size parameters chosen to reproduce the observed
root mean square charge radii for all considered nuclei. It is found that introducing
additional parameters, namely; 1  , and , 2  which reflect the difference of the
occupation numbers of the states from the prediction of the simple shell model leads
to very good agreement between the calculated an

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
أثـر الأدوات الداخلية لحوكمة الشركة على رأس المال الـعـامـل وانعكاسهما علـى القيـمـة الاقتصـادية المضـافـة: دراســة تطبيقيـة علـى عينــة مـــن الشـركــات الصنــاعــيــة المـدرجــة في بورصــة عـمّــان لــلأوراق المـالـيـة
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Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

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Crossref
Publication Date
Wed Apr 25 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Different Estimation Methods for System Reliability Multi-Components model: Exponentiated Weibull Distribution
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        In this paper, estimation of system reliability of the multi-components in stress-strength model R(s,k) is considered, when the stress and strength are independent random variables and follows the Exponentiated Weibull Distribution (EWD) with known first shape parameter θ and, the second shape parameter α is unknown using different estimation methods. Comparisons among the proposed estimators through  Monte Carlo simulation technique were made depend on mean squared error (MSE)  criteria

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