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Asymmetry of accounting information - the reasons and proposed treatments

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 Dec 15 2018
Journal Name
Journal Of Legal Sciences
The Notice on Lack of Non-Conformity as a Duty on the Buyer Accordance with CISG Vienna- 1980

The object of conformity of the goods to the contract has always played a central role in both national and international sales transactions as it goes to very essence of the contractual relationship. The seller must deliver goods which are of the quantity, quality, and description required by the contract. Only once the goods have been delivered, the buyer has a duty to inspect the goods and eventually notify the seller whenever the product received breaches the conformity requirements set by Article /35 of CISG 1980. But the buyer losses the right to rely on the lack of conformity of the goods if he does not give notice to the seller specifying the nature of the lack of conformity within a reasonable time after he has discovered it or

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Publication Date
Wed Nov 20 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of certain chemical surface treatments on repair bond strength of some denture base materials

Background: Fracture of different types of acrylic denture base is a common problem associated with dental prosthesis. Studies suggested that the repair strength may be improved by several means including surface treatment with chemical agents. The aim of the study was to evaluate the effect of surface treatment with acrybond-bonding agent and monomer on fractured denture base in respect to transverse, tensile and shear bond strength and evaluation of the mode of failure by light microscope. Materials and methods: Two hundred seventy specimens were prepared and divided into 3 groups according to the material used (regular conventional, rapid simplified and high impact) heat cure acrylic. The specimen in each groups were prepared specificall

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Comparing Bayesian methods to estimate the failure probability for electronic systems in case the life time data are not available

In this research, we find the Bayesian formulas and the estimation of Bayesian expectation for product system of Atlas Company.  The units of the system have been examined by helping the technical staff at the company and by providing a real data the company which manufacturer the system.  This real data include the failed units for each drawn sample, which represents the total number of the manufacturer units by the company system.  We calculate the range for each estimator by using the Maximum Likelihood estimator.  We obtain that the expectation-Bayesian estimation is better than the Bayesian estimator of the different partially samples which were drawn from the product system after  it checked by the

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting standards, audit and finances in control On agricultural activity to achieve sustainable development

The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For conf

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable Accounting indicators that related with create value for the firm

The business environment is witnessing great and rapid developments due to the economic and technological development that has caused damage to human beings, which requires the need to reduce this damage and work to protect the environment and participate in supporting the social aspects. This requires economic resources to be realized by the economic units. Economic development in preserving the environment that has caused damage and supporting the social aspects that preserve human rights, enhance their position and satisfy their needs in society. Global professional organizations, the United Nations and stakeholder representatives have been issuing the Global Reporting Initiative (GRI) to find guidelines for the preparation of

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed program to audit the performance of the hotel sector under crises (Applied Research)

Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Methods of Foreign Trade Payments -Comparative Accounting Study-

 The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Organizational and behavioral determinants of health information system performance in Iraq

Background: Health information systems in most countries are inadequate in providing the needed management support and the current health information systems are therefore widely seen as management obstacles rather than as tools,Objectives: the current study is an attempt to assess the behavioral and organizational determinants of health information system performance in Iraq.Methods: A cross-sectional study was conducted by interviewed a total of 189 respondents selected from six Iraqi governorates. The Organizational and Behavioral Assessment Tool was used to measure the behavioral and organizational determinants of health information system performance, it is one of the PRISM package tools that are used to assess the health informatio

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Publication Date
Thu Dec 01 2022
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Cryptography based on retina information

The security of message information has drawn more attention nowadays, so; cryptography has been used extensively. This research aims to generate secured cipher keys from retina information to increase the level of security. The proposed technique utilizes cryptography based on retina information. The main contribution is the original procedure used to generate three types of keys in one system from the retina vessel's end position and improve the technique of three systems, each with one key. The distances between the center of the diagonals of the retina image and the retina vessel's end (diagonal center-end (DCE)) represent the first key. The distances between the center of the radius of the retina and the retina vessel's end (ra

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
A Proposed Mechanism for Financial Reporting on Sustainable Investment and Its Role in Achieving Value Added - Applied in the Iraqi Midland Refineries Company-

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

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