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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
Sun Jan 01 2023
Journal Name
International Journal Of Ebusiness And Egovernment Studies
THE ROLE OF ENTREPRENEURIAL ORIENTATION IN ACHIEVING STRATEGIC ENTREPRENEURSHIP WITH THE MEDIATING OF ORGANIZATIONAL AGILITY: AN ANALYTICAL STUDY ON SOME COMPANIES AFFILIATED TO THE IRAQI MINISTRY OF AGRICULTURE
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Recently, there has been a notable surge in interest surrounding entrepreneurial orientation and strategic entrepreneurship. These concepts are particularly relevant due to their modern characteristics that aid in adapting to the environment. They also play a crucial role in improving production, service, and technological processes to sustain value, minimize competition, and drive ongoing enhancements, ultimately leading to a position of leadership within public companies. Therefore, the primary focus of this research was to examine the influence of entrepreneurial orientation on achieving strategic entrepreneurship. This influence is further mediated by the presence Iraqi Ministry of Agric

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Legal Sciences
Compensation for Victims of Technological Risks in the Scope of Medical Practice
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those affected by technological development risks within the scope of medical works. The unprecedented technological development the world witnesses nowadays has been providing brilliant medical service to the human being including examination, diagnosis and the treatment or follow up. However, such works hide behind potential risks threatening people's lives and such risks my be discovered within the limits of now – how and technical knowledge prevailing the time of rendering the medical service. Also this the question is raised on how to keep up between the safety of the patients and such risks are being unknown by the provider and questioning them contradicts the justices. subsequently, can the patients (affected) acquire the compensat

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Mediating Role of Managing the High Involvement Management Between Organizational Power and Negotiation StrategiesAnalytical Research of the Views of a Sample of Leaders of the Iraqi Ministry of Industry and Minerals
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The research aims to test the relationship and impact of High Involvement Management as an independent variable in negotiation strategies as a response variable, at the headquarters of the Iraqi Ministry of Industry and Minerals in Baghdad Governorate, and then trying to come up with a set of recommendations that contribute to strengthening the negotiations carried out by the ministry’s leaders and based on the importance of the topic of research in public organizations and the importance of the surveyed organizations to the society. The descriptive-analytical approach was adopted in the completion of this research, and the research included a sample of (180) leaders of the Iraqi Ministry of Industry and Minerals, and data was

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
organizational integrity and its impact in avoiding strategic deviations: Applied research in the Iraqi insurance company
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Abstract:

                The aim of the current study lies in showing and demonstrating the effect of the independent variable of organizational integrity with its dimensions represented by (organizational optimism, organizational trust, organizational integrity, organizational sympathy) on the dependent variable of strategic drifts through its dimensions represented by (organizational culture, leadership, innovation, strategic planning) .The analytical descriptive approach has been adopted and the questionnaire has been used as a tool to obtain data and information from the sample of (57) people who are at the administrative levels (seni

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Publication Date
Sun Oct 21 2018
Journal Name
Al–bahith Al–a'alami
Islamic Knowledge and its role in the Development of the Culture and Values of the Islamic Community
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The human perception of science and knowledge is affected by the personal point of view, thus giving it its religious, mental and emotional dimensions to make that perception an effective tool for realizing the truth comprehensively in the delivery of knowledge to the depths of the human soul. The later is composed of multiple factors, which contributes to the human self-development with dimensions beyond the limits of mental logic and the perception of material and emotional situations. That knowledge in the perception of Islamic virtue, which must characterize each Muslim.
Human beings have been striving for knowledge and the understanding of the universe in which they live. For centuries, mankind has acquired knowledge directly an

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Publication Date
Tue Jan 27 2026
Journal Name
Tanmiat Al-rafidain
The Effect of the Strategic Lens in Enhancing Organizational Immunity: An Analytical Study of the Opinions of A Sample of Administrative Leaders in Some Private Banks in Baghdad
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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Use Of Artificial Neural Networks In Developing The Role Of Auditor In Discovering Fundamental Errors: An Applied Research In General Company for Electrical Industries and Nasr General Company for Mechanical Industries
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Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Compared to Estimate the volume of runoff Basins valley Dwiridj my way (SCS-CN), (GIUH) using (GIS)
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The valley Dwiridj of drainage basins task that lies east of Iraq and thus we have in this study the application of tow models athletes on the three basins of the valley to get Mor e values accurate to Estimate the volume of runoff and peak discharge and time climax and through the use of Technology remote sensing (GIS),has been show through the application of both models, that the maximum value for the amount of Dwiridj valley of (1052/m3/s) According to Equation (SCS-CN) and about (1370.2/m3/s)by approach (GIUH) that difference is the amount of discharge to the Equation (SCS-CN) ar not accurate as(GIUH) approaches Equation ecalling the results of the Field ces Department of damand reservoirs that the volume of runoff to the valley wase

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences & Humanities
The Role of Labor Relations in Reducing the Cases of Job Withdrawal
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he current research aims to analyze the relationship and the level of influence of labor relations in reducing the cases of job withdrawal in private colleges in Baghdad. (265) individuals from department heads, university professors, and teaching staff in (7) private colleges located in the capital, Baghdad, and based on the Stephen Thompson equation for small samples, the sample size was determined by (157) teachers, and the questionnaire was adopted as a main tool for collecting data and information After ensuring the validity and reliability of its contents, and to test the relationship of influence, correlation and interaction between the research variables, two main hypotheses were formulated from which (5) sub-hypotheses eman

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
The Role of Some Medicinal Plants in the Management of Peptic Ulcer
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Background: Plants used in folk medicine for
the treatment of peptic ulcer diseases is a very
promising approach to overcome the limitations of
classical medicines.
Aim: To explore the efficacy of medicinal
plants, namely turmeric, garlic and marshmallow,
in eradication of H. pylori.
Methods: This prospective study was carried out
on 225 of well-known dyspeptic patients who were
divided into four groups; a control group (received
classical medical therapy) and three other groups
that received one of the three medicinal plants,
plus the same therapy used in the control group.
The follow up was done by using a questionnaire
form, endoscopic examination, and determination
of serum levels of anti

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