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jeasiq-676
Asymmetry of accounting information - the reasons and proposed treatments
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The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regulations  and un-following the criterions of professional conduct by accountants adopted by these units, so to achieve the research objectives, the Researcher has adopted the Inductive approach in view the topic, which was adopted on an extrapolation of the previous experiments and research in the accounting literature review. A questionnaire has been applicated  and distributed to a sample of accountants and professionals working in the economic units that represent the  research sample with total form of (75) persons ,

the most important results reached by this paper that the existing gaps in the Unified Accounting System led to influence the objectivity and credibility of the accounting information contained in the financial statements of economic units in the research sample. As well as the uniform accounting system in its current form does not respond to the needs of the accounting information users, so it requires modifications to ensure consistency with the changes in the business environment of the fact that the use of the principle of historical cost inappropriate manner that reflects the appropriate financial statements and presentation of accounting information to suit all the needs of its users, and no longer provides sufficient information on the business results in economic units of the research sample, it did not take into account changes in the needs of accounting information users, in addition to not taken into account the social and environmental performance of the unit and economic research found that if you do not include corporate law amendments dealing all developments that occur in the contemporary business environment and what should be on the boards of directors have to deal with these variables, led to the effect found in how their duties and functions of the public body.                                                                      

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Investigate Salts type and concentration on the conductivity of Polymer Electrolyte
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Polymer electrolytes systems compose of (PEO+KI+I2) and (PEO+RbI+I2) with different concentration, and a fixed amount of ethylene carbonate (EC) and propylene carbonate (PC) over temperatures range 293-343 K prepared by solution cast me

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Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Evidence of news and constructional sentences in the book Forty nuclear
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I have written my most important findings in my research are as follows:

 The book forty nuclear is one of the writings of the nuclear imam "God's mercy" in which he had collected ahaadeeth from several different sections and diverse, has been described by scientists as the orbit of Islam are all valid conversations.

 the duty to pay attention to the Sunnah of the Prophet from the linguistic point of view because it is very rich news and constructional evidence in all sections contained the forty nuclear talks on the news sentences in (30) places divided between the news request, as stated in (13)  

 home and primary news in (14) home and the news denial in (3) c

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Publication Date
Tue Jan 01 2019
Journal Name
Current Research In Microbiology And Biotechnology
Determination of the relationship between Celiac disease and recurrent spontaneous abortion
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To determine the relationship between celiac disease and reproductive disorder, twenty two women with recurrent spontaneous abortion (18-35) years have been investigated from the period 2017/11/1 – 2018/2/1 and compared wih twenty two parentally healthy women. All studied groups were carried out to measure antitissue transglutaminase IgA and IgG antibodies by Enzyme linked immunosorbent assay (ELISA) technique, There were a highly significant differences (P < 0.01) in the concentration of anti TtG IgA and IgG Ab compared to control group, while there was non-significant differences (P > 0.05) in the concentration of anti TtG IgA according to the age group and there was a significant difference (P < 0.05) in the concentration of anti TtG I

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
The role and importance of amino acids within plants: A review
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Publication Date
Sun Jan 01 2023
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
THE PSYCHOLOGICAL EFFECTS OF PERFECTIONISM ON SPORT, ECONOMIC AND ENGINEERING STUDENTS
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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Advanced Pharmacy Education And Research
The effect of formulation and process variables on prepared etoricoxib ‎Nanosponges
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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Variables yet and future help in the development of human resources
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 This research aims to study a range of yet and future variables that can affect human resources in Iraq and public organizations that influence the size of each, and the extent of its contribution to the development of human resources through the National Investment Commission of Baghdad. The identified research problem in a set of questions was the most important, what are the variables that help in the development of human resources to the Investment Commission of Baghdad theme of the search, in order to achieve the goal of research and answer questions about the problem, applied research on both the research community's (55) individual executives and employees.

 Researcher has identified a r

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Publication Date
Sun Jan 22 2012
Journal Name
Arabian Journal Of Geosciences
Geohistory analysis and basin development of the Neogene succession, NE Iraq
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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Data visualization and distinct features extraction of the comet Ison 2013
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The distribution of the intensity of the comet Ison C/2013 is studied by taking its histogram. This distribution reveals four distinct regions that related to the background, tail, coma and nucleus. One dimensional temperature distribution fitting is achieved by using two mathematical equations that related to the coordinate of the center of the comet. The quiver plot of the gradient of the comet shows very clearly that arrows headed towards the maximum intensity of the comet.

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Publication Date
Fri Jun 02 2023
Journal Name
Alustath Journal For Human And Social Sciences
THE SEMANTIC ANALYSIS OF PHRASAL VERBS IN AMERICAN AND BRITISH TEXTS
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