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Measuring of accounting conservatism practice in companies listed on Iraq stock exchange
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   The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly contribute to enhancing the quality of earnings and the efficiency of debt contracts, the researcher recommended the need to emphasize the awareness of users of financial statements in general , investors and lenders in particular , the effects and implications of good practice of accounting conservatism on their decisions economic and comes through intensification of efforts between the relevant authorities and of Iraq stock exchange and the accounting standards and oversight board in Iraq and other professional organizations through a number of courses and symposiums for the purpose of clarifying the importance of good practice of accounting conservatism , as well as the establishment of the Iraq stock exchange to compel the companies to application of the accounting conservatism and make it a condition of listing on the stock market in order to strengthen the companies commitment of accounting conservatism when measurement and disclosure of the result of the activity and financial position to ensure a higher level of conservatism and thus contributing to enhancing the quality of financial disclosure of financial statements.

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of loyal workers enhance market share center the human resource management strategies / field research in cellular telecommunication companies
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The problem for the search to identify the role of loyal workers through (emotional loyalty, moral loyalty, continued loyalty) in enhancing the market share of the corporate center the human resource management strategies, namely (selection, training and development, and performance evaluation, and returns the system) for the parent company of cellular Allotsalat in Baghdad ,, and show the importance of research through the benefit to the company, through the importance of the search results, it draws the attention of decision-makers and those in charge of managing these human resources on the importance of those resources and work to develop them and keep them in order to increase their loyalty towards their organization and the

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Publication Date
Fri Oct 26 2018
Journal Name
Al–bahith Al–a'alami
University youth attitudes towards mobile phone Companies advertisements in Social networking sites): :(Facebook as sample
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The advertising has emerged as an effective force and an effective instrument upon with all organizations and companies depend on achieving their goals. In additional to the need to use promote sales, The nature and objective of advertising go beyond the scope of specific personal communication to a broader and more effective range for consumers from multiple groups and combination play need to use as well as the need to use means of communication than com convey the message more professional, The coincides with the rapid and remarkable development of all different media technologies and as much as possible social networking sites including mobile phone companies. The advertising has emerged as an effective force and an effective instrum

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
Methods of US propaganda in Iraq- A Study of Coalition Provisional Authority and US Army Data after 2003
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with an organized propaganda campaign. This military campaign was helped to formulate its speech by many institutions, research centers, and knowledge and intelligence circles in order to mobilize public opinion gain supporters and face the opponents by different means depending on a variety of styles to achieve its required effects. 
          After the US occupation of Iraq, US media fighters sought to influence the Iraqi public opinion and making them convinced them of the important presence of US military forces in Iraq which necessitated finding its justification through the use of persuasive techniques in its intensive propaganda campaigns. 
  This research discusses the most important

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Detection of Leishmania tropica Using Nested-PCR and Some of Their Virulence Factors in Thi-Qar Province, Iraq
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Cutaneous leishmaniasis is one of endemic diseases in Iraq. It is considered as widely health problem and is an uncontrolled disease. The aim of the study is to identify of Leishmania species that cause skin lesions among patients in Thi-Qar Province, South of Iraq, also to detect some virulence factors of L. tropica. This study includes three local locations, Al-Hussein Teaching, Suq Al-Shyokh General and Al-Shatrah General Hospitals in Province for the period from the beginning of December 2018 to the end of September 2019. The samples were collected from 80 patients suffering from cutaneous leishmaniasis, both genders, different ages, various residence places and single and multiple lesions. Nested-PCR technique was

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Identify Similarities and Differences between the IIA Standards and the Guide Work ofthe Internal Audit in Iraq
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This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Cytogenetic Investigations and Y-Chromosome Microdeletion Screening in some Infertile Kurdish males In Erbil province/ Iraq
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Infertility is a disease of the reproductive system defined by the failure to achieve a clinical pregnancy after 12 months or more of regular unprotected sexual intercourse. Worldwide, infertility affects approximately 15% of all couples trying to conceive. Male infertility is responsible for about 50% of the infertility cases. Chromosomal abnormalities and Y-chromosome microdeletions are the most common genetic causes of male infertility. Klinefelter syndrome (KS) is the most prevalent factor of the chromosomal abnormality in the infertile male. Azoospermia Factor (AZF) microdeletions located on the Y chromosome are one of the recurrent genetic cause of male infertility. This study aims to investigate the prevalence of chromosomal anoma

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Sovereign wealth funds have their role in reducing the price shocks of crude oil With reference to Iraq
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Abstract

            Sovereign wealth funds are an important tool for achieving economic stability and avoiding the local economy from external shocks, including the shocks of international oil prices. The spread of these funds is the result of large current account surpluses in many Asian and oil-exporting economies. These surpluses are due to higher commodity prices Has led to a rapid accumulation of foreign assets in central banks. Many countries with rent economies face the problem of their dependence on non-renewable natural resources, especially the oil countries, including Iraq. Oil revenues are more than 97% of oil exports, so they suffer from structural imbal

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Publication Date
Fri Jan 15 2021
Journal Name
المجلة العربية للبحوث الادبية والانسانية
Service Leadership and Customer Satisfaction Under COVID-19 Pandemic Crisis : An Empirical Research for Leaders of Public Organizations in Iraq
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The current research aims to identify the degree to which a sample of managers in public organizations appreciated the level of application of the service leadership style from their point of view, and its relationship to the customer satisfaction index in light of the (Covid-19) pandemic, to achieve this, the researcher followed the experimental approach by applying a questionnaire that included two axes, The first: to measure the level of service leadership according to the scale (D. Van Dierendonck and I. Nuijten, 2011), which includes (8) dimensions (empowerment, stand back, accountability, courage, forgiveness, Authenticity, humility, stewardship). The second axis: to measure the level of customer satisfaction according to (Askim, 2004

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Iraq and Rockffler Institution for Charity 1929 – 1944
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The thirties and the early forties and the at end of the World War II of the last century
witnessed several attempts carried out by the Public Health Directorate and by the Iraqi
Ministry of Foreign Affairs to persuade the Rockefeller Foundation to fund Iraq with its
health program which is carried out in several regions in the world to promote the health and
social situations since Iraq during that period in history was badly in need to such plans and
programs because of this lack of financial and technical possibilities necessary for the
advancement of health and social dire situation.
The details of these attempts are deposited in the documents of the diplomatic mail
records of the United States of America , an

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"Analyzing of the economic relationship between Dutch disease and the disruption of the Iraq economic structure "
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The status of the semi total stoppage and non-use and waste of economic made studying and analyzing Dutch disease of high importance because it is a major cause in aggravation of this status which happened to the Iraqi economy in almost complete way and the relative big importance that oil source has and its domination on the largest percentage in the gross domestic product and exports that Iraqi economy is relying largely in funding the national budget made the concentration of the study on this subject an important and necessary within the important economic events that Iraqi economy witnessed after 2003 till 2016 to give a clear and an overall picture of the reality of the unilateral Iraqi economy under the status of semi tota

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