Preferred Language
Articles
/
jeasiq-667
The Extent of the Commitment with Accounting Disclosure for Contingent Assets, Liabilities and Provisions in the Shareholding Companies Listed in Iraq Stock Exchange Analytical Entrance
...Show More Authors

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabilities and provisions  their annual reports for fiscal years (2010-2013).                                   

  The Study concluded that the disclosure ratios of contingent assets and liabilities and provisions in the annual financial reports for the years (2010-2013) were respectively, (33.5%), (17.5%), (12.5%). Also, disclosure ratios of provisions in the balance sheet and notes for the years (2010-2013) were respectively (9%), (11%). And the disclosure ratios of assets in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (21.5%). As well as the disclosure ratios of contingent liabilities in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (4.5%).    

which indicates that a large Proportion of research sample companies no obligating of accounting disclosure for contingent assets, liabilities and provisions in the annual financial reports. The Study Recommended the need for companies administrations commitment to the requirements of accounting rules and standards of recognition, measurement and accounting disclosure contingent assets, liabilities and provisions.      

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Performance Auditing Of Hotels Sector Under (Covid-19) And It’s Reflection On The Outcome Of Activity
...Show More Authors

Abstract:

              The hotel sector is one of the most vital sectors exposed to risks, and the authorities concerned with control must take their active and influential role in putting the hotel sector on the right track and compatible with the internationally approved approaches, and the importance of auditing the performance of the hotel sector in light of the (Covid-19) pandemic is embodied in the fact that it gives a clear and realistic picture to the management and regulatory bodies about the performance and activities of this sector and the shortcomings and deviations that must be addressed, and also helps government decision makers to ob

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Analysis the context of Uncertainty (Nature and management) under two school of strategic thinking (theoretical perspective
...Show More Authors

Purpose: studying and analyzing the nature of uncertainty as part of strategy formulation, through analyzing the uncertainty faced by managers in the modern business environment characterized by high complexity and dynamism, though developing of an idea about the uncertainty cases and how enable the mind to understand these cases.

Methodology: It was the use of inductive and analytical approach, in order to study the accumulation of knowledge towards development areas that could contribute to strengthening the strategy formulation.

Findings: Mentoring the future will not make the success for business organization but thought business organization ability to developing share mental

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
Similar and different between Arabic and Arabian peninsula Accents balance linguistic Study Voice of the Sein typically
...Show More Authors

    Languages were not found in our life in a way utter coincidence , and it’s not flounce on people’s tongue randomly ‚ but laws are the controlling in languages‚ these laws could be lift to the same level of natural laws‚ phonetics form the main part in producing those languages‚ the Arabic language is one of those languages ‚ it’s largest dialects in Arabian Peninsula according to speakers number ‚ Arabic language link with these dialects through properties and phenomena sound and grammar‚ from this point my topic search is came Similar and different between Arabic and  Arabian peninsula Accents balance linguistic–study voice of the Seine typically ) . and  Similar and different of the ph

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Labyrinths of the Contemporary French Novel Through the Texts of Patrick Modiano: Les Labyrinthes du Roman Français Contemporain à travers l’Œuvre de Patrick Modiano
...Show More Authors

The current paper aims to study the different forms by which the theme of labyrinth imposes itself as a preferred narrative structure in the novels of the French writer Patrick Modiano. Theoretically speaking, the current research paper will limit itself to the theoretical framework of the textual poetics which relies on the study of literary texts without paying much attention, neither to the context, nor to the life of its author. The analysis of the strong and varied links that Modiano's novels establish with labyrinth represents a field which has not received adequate attention by the critical studies dedicated to this French writer. As it will be shown throughout the current paper, Modiano views labyrint

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 01 2023
Journal Name
Heliyon
The preventive/therapeutic effect of CO2 laser and MI Paste Plus® on intact and demineralized enamel against Streptococcus mutans (In Vitro Study)
...Show More Authors

View Publication Preview PDF
Scopus (3)
Scopus Clarivate Crossref
Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Educational Purports concluded from Verse No. 22 of Azzaryiat Surra/“And in the heaven is your provision, and that which you are promised”
...Show More Authors

This research investigates the meanings and significance of the verse and the concluded educational purports. The expression “And in the heaven is your provision” signifies the deism of Allah. This research introduces the what have been said by Quran Explainers about meaning of Heaven & Provision. It introduces also the meaning of the sentence “which you are promised” and its concluded educational purports. This research discuses the role of educational institutions as well as the family and mosques in connecting Muslims and their children with the promise given by Allah.

Provision is guaranteed for all people if moral and material causes have been considered.

Key Words:

Purports – Educational – Co

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 07 2021
Journal Name
2021 14th International Conference On Developments In Esystems Engineering (dese)
Study the use of Nano-limestone and Egg-shell Ash in Eco-friendly SCC: an Experimental and Statistical Evaluation Based on Computer Programming
...Show More Authors

View Publication
Scopus (14)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Dimensions Of Banking Service Quality and Its Rule On Customer's Satisfaction: Applied Study On Al- Rasheed Bank
...Show More Authors

The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of talent management in high- containment organizations/ field study in Technology and Science Ministry
...Show More Authors

Human resources constitute the most important recourses that the organization owned today, as it may have developed financial and technology resources to achieve their goals, but they are not able to use it with required efficiency and effective and quality desired unless there is human resources that have good skills, experiences and talents that able to directing and exploited ideally that compatible  with market requirements, where today's market and business organizations which compete naturally inherent talent, so the task is to attracting and developing talented resources and preservation these talented resources from the challenges that facing organizations. 

The research seek to achieve

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
A Study Of Corrosion Inhibition Of Low Carbon Steel In Washing Water Of Crude Oil Solution In The Presence Of Folic Acid
...Show More Authors

The corrosion behavior of low carbon steel in washing water of crude oil solution has been studied potentiostatically at five temperatures in the range (30–70)°C .The corrosion potential shifted to more negative values with increasing temperature and the corrosion current density increased with increasing temperature. Folic acid had on inhibiting effect on the corrosion of low carbon steel in washing water at a concentration (5× 10-4-- 5× 10-3 ) mol/dm3 over the temperature range (30–70)°C. Values of the protection efficiency were calculated from the corrosion current density .From the general results for this study, it can be seen that thermodynamic and kinetic function were also calculated (?G, ?S, ?H and Ea )

... Show More
View Publication Preview PDF
Crossref (3)
Crossref