Preferred Language
Articles
/
jeasiq-845
The role of financial reporting for non-current assets impairment in enhancing the relevance accounting information
...Show More Authors

  This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented the predictive value of accounting information, confirmatory value as well as materiality. The research aims to identify the financial reporting requirements of the assets impairment under IAS 36, as well as the emergence of the role of the application of those requirements in enhancing the relevance accounting information. The results showed that the financial reporting for the impairment of assets in the financial statements provides information more relevance to the decision-makers because of the predictive value of the fair value information or value in use as well as the confirmation value, and their materiality. Accordingly on the above, the researchers suggest the application of the requirements of IAS 36 in order to reporting the impairment of assets in the local corporations. 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management accounting techniques in product development and achievement customer requirements by adopting the technique of Quality Function Deployment: Applied Research in Baghdad Company for Soft Drinks
...Show More Authors

The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Search for Identity in Michael Ondaatje's Post colonial Novel In the Skin of a Lion
...Show More Authors

In his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ

... Show More
View Publication Preview PDF
Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Application of Geographic Information System for Preparing the Bill of Quantities of Construction Projects
...Show More Authors

The information required for construction quantities surveying is not only generated by various participants in different construction phases but also stored in different forms including graphics, text, tables, or various combinations of the three. To report a bill of quantities (BOQ), the project manager has to continuously excerpt information from various resources and record it on papers. Without adequate staff and time, this repetitive and tedious process is difficult for the project manager to handle properly and thus reduces the effectiveness and the accuracy of the quantities surveying process which creates problems during the design, tender, and construction supervision of construction projects for designers and contractors pract

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internal control and its role in the reform of the tax work: Applied research in the General Commission for Taxes
...Show More Authors

That internal control is particularly important in improvingperformance and tax reform، they play an important role in the regularity ofwork and development and the anti corruption and activating the decisionsand tax legislation، as contained in the organizational plan and the means،procedures and components designed from which to ensure a policy andimplementation plans The research aims to review the reality of the internalcontrol in the General Commission for Taxes and stand on the deficiencies init, with the strengthening of the role of internal control in the GeneralAuthority for taxes based on the laws and regulations and by using modernmeans to work as well as developing the performance of employees in thebody، including helpin

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 01 2007
Journal Name
Al-nahrain Journal For Engineering Sciences
Monitoring and Control on Impressed Current Cathodic Protection for Oil Pipelines
...Show More Authors

This research is devoted to design and implement a Supervisory Control and Data Acquisition system (SCADA) for monitoring and controlling the corrosion of a carbon steel pipe buried in soil. A smart technique equipped with a microcontroller, a collection of sensors and a communication system was applied to monitor and control the operation of an ICCP process for a carbon steel pipe. The integration of the built hardware, LabVIEW graphical programming and PC interface produces an effective SCADA system for two types of control namely: a Proportional Integral Derivative (PID) that supports a closed loop, and a traditional open loop control. Through this work, under environmental temperature of 30°C, an evaluation and comparison were done for

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 28 2025
Journal Name
Al–bahith Al–a'alami
The Role of Public Relations in Observing Media Publishing During International Conferences: (Arab Summit 2012 as a Model)
...Show More Authors

 

This study aims to identify the issue of observing media publishing and its importance for public relations in the management of special events; and its role in building the positive image of the target audience through communication messages that illustrate the political, economic and diplomatic importance of the Arab Summit. As such Summit is one of the conferences that Iraq sought to secure the requirements of its convening to re-activate its political and diplomatic role in the Arab Ocean, especially after the circumstances and crises that Iraq went through.

The convening of the Arab Summit under the auspices of Iraq was a qualitative transition, during which Iraq sought to achieve some gains b

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhancing the Lifting Capacity of Drilling Fluids in Vertical Oil Wells
...Show More Authors

Of the many functions that are performed by the drilling fluid, the most important is to transport cuttings from the bit up the annulus to the surface. Various drilling fluid have been widely used in the oil industry to improve lifting capacity. In this study, three mud type have been used which they are, oil base mud, X-anthan polymer and a mixture of CMC and bentonite ,by using Carrying Capacity Index  calculation (CCI) , the Xanthan  gave good values of CCI than other studied drilling fluid. By using Sifferman chart and field data from well in south of Iraq and API equation to find cutting concentration in the annulus, The results showed that the used of thick mud increase the lifting capacity and decrease volumetric drill c

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
Role of Balanced Scorecard in Evaluating Total Productive Maintenance Performance
...Show More Authors

              In light of the general inadequacy in the performance of the economic units operating in Iraq, and the contemporary developments in all the various sciences, Iraqi economic units have become obligated to use modern technologies applied around the world. Keeping abreast of these developments is done by moving away from traditional methods of evaluating performance and applying approved and accepted methods of evaluating performance. This will lead to an increase in the efficiency and effectiveness of the activities of economic units. In addition, this drives to reduce production costs. Accordingly, this study aims to clarify the application of the balanced scor

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
The Reasons of the Student of Secondary School Abstention From Participation in The Theatrical Activity
...Show More Authors

The present study aims at knowing the reasons of the student of secondary school abstention from participation in the theatrical activity, and to know the reasons that resulted in this abstention. In addition to that, the study aims at knowing the differences according to variables (gender, scholastic stage, and major of study). The sample of the study was chosen from the secondary schools in Baghdad in the random manner from Al-Karakh and Al-Rusafa districts of (147) students. The questionnaire was used to collected data.

          The result showed that all the items are intense, the item of (Students do not know how to use their leisure time) obtained the hi

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 06 2020
Journal Name
College Of Islamic Sciences
منهج الشيخ الخراساني (ت 1329هـ) في كتابه كفاية الأصول
...Show More Authors

Conclusion

After this tour with Alkhund Al-Khurasani and his book “Adequacy of Fundamentals,” we can highlight the results we have got through what we have reviewed in the research:

  • Al-Akhund Al-Khurasani was born and raised in a scientific environment that gave him from his childhood the opportunity to gain knowledge of achievement. Therefore, he left to seek knowledge from the beginning of his youth and toured the cities, then he went  to  Tehran and then  He went  to the holy city of Najaf, then left for Samarra, then returned to Najaf in order to work on the scholars and the student. 
  • Al Akhund al-Khorasani studied on several scholars , whether in Iraq or in Geran, and he

... Show More
View Publication Preview PDF