Preferred Language
Articles
/
jeasiq-899
The Fraud under the fair value Exploratory Study
...Show More Authors

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fair value. Also, the use of the fair value of listed companies in the Iraqi stock Exchange may delay the issuance of financial statements in the suitable time, causes losing the interest of that statements, as the companies, with the application of historical cost, delay the preparation of financial statements and its issues.

Also, the researcher suggests some recommendations: it should not sacrifice objectivity and the suitable time in exchange for information that might not be relevance for users of financial statements, as well as the necessity of prescriptive approach in the case of the adoption of any standard which requires companies to apply the fair value measurement in accounting for financial statements in order to limit the flexibility and the possibility of manipulation in financial items

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Irony in conceptual art (An analytical study )
...Show More Authors

In the 20th century, the concept of "sarcasm" has relatively prevailed, and in this sense, it is a method in the art of conversation that wants to keep the question about the intended meaning, that is, "saying something and suggesting its opposite."
There are other concepts that indicate that sarcasm is saying something in a way that provokes the recipient of the statement an infinite number of different interpretations, with multiple readers of different interpretations. While the philosophy of irony stands by the standards of things, exaggeration or minimization, this manipulation takes place within the enjoyment. However, it's a method to present sharp criticism in an atmosphere of criticism that differs from generation to gener

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Measure the quality of Islamic banking customer perspective, Empirical Study on some Islamic banks Arabia
...Show More Authors

This study aims to identify the level of quality of  Islamic banking services in the Kingdom of Saudi Arabia. It also investigates the importance of  the various dimensions of the quality of banking services. The sample of the study included 69 clients of Al Rajhi Bank and  Al-Bilad Bank. The study concluded that the overall level quality of services that Islamic banking offer is high. However, their relative importance varies from one dimension to another. The security, confidence and physical aspects are very high which this is a good point. On the other hand, the application aspects do not get the same importance. These aspects include the customer's wishes, helping them to improve the services offered to them,

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Institutional Performance Assessment using a model of the European Foundation for Quality Management (EFQM) A case study at an organization
...Show More Authors

The study aims to use the European Excellence Model (EFQM) in assessing the institutional performance of the National Center for Administrative Development and Information Technology in order to determine the gap between the actual reality of the performance of the Center and the standards adopted in the model, in order to know the extent to which the Center seeks to achieve excellence in performance to improve the level of services provided and the adoption of methods Modern and contemporary management in the evaluation of its institutional performance.

The problem of the study was the absence of an institutional performance evaluation system at the centre whereby weaknesses (areas of improvement) and st

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Employing the indicators of stereotypes and the dimensions of organizational clarity and their role in achieving the planned organizational behavior Analytical study on a sample of workers in some departments of the Faculties of Engineering, University of
...Show More Authors

The current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
News frames for the phenomenon of terrorism in international satellite channels directed in Arabic An analytical study of the main news bulletins in the Russian channel today 1/2/31/5/2018
...Show More Authors

International satellite channels in Arabic are targeted to the region with their news bulletins and their innovative programs, attracting the interest of the Arab viewers in their news articles and programs with new ideas and methods as well as high technology in the production and synthesis of videos. Therefore, they work on framing the above, And the media policy that governs, so focused the problem of the study to try to answer the question of the President is how to frame the international satellite channels in Arabic to the phenomenon of terrorism? What are the aspects that are working to highlight and aspects that try to hide? The study adopted the survey methodology for the main news bulletins in the Russian channel today for the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Jul 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Changes in the Growth and Yield of Broccoli Grown in the Alternative Solution ABEER, Affected by Gas Enrichment and Spraying with Organic Nutrients under the Hydroponic Cultivation System
...Show More Authors
Abstract<p>A Field experiment was conducted in Horticulture and Landscape Department, College of Agricultural Engineering Sciences, University of Baghdad, Al-Jadriah during fall 2019-2020 to study changes in the growth and yield of broccoli grown in the alternative solution ABEER, affected by gas enrichment and spraying with coconut water and moringa aqueous extract under the hydroponic cultivation system. Nested design with three replications adopted in the experiment, each of them included in main plot the first factor, which is gas enrichment (O<sub>2</sub> and O<sub>3</sub>), Then levels of second factor were randomly distributed within each replicate, which included spra</p> ... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
protect the environment from destruction in light of the verses of the Quran (Subjective Study)
...Show More Authors

Environment suffered in recent years a large corrupting by human; and because of his ignorance of the dimensions of Caliphate in the ground and ignore what it means gearing. The gearing is that the son of Adam, which will benefit the board of Allah Almighty to him in the land of the causes of life, without exaggeration or negligence and without prejudice to the cosmic Balnoames enacted by the Almighty Creator, has urged verses of the Quran Muslim to preserve and protect the environment which is a religious duty, as it showed a great verses he is the author and the splendor and beauty of workmanship and manufacturer greatness of the Almighty, who created all things beautiful.
Koran played a major role in the consolidation of environmen

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Nominal Ellipsis in English & Arabic and its Influence on the Translation of the Meanings of Some Selected Qurànic Verses ( A Contrastive study ): هدى فالح حسن & جمانة شكيب محمد
...Show More Authors

Nominal ellipsis is a linguistic phenomenon found in English and Arabic .It is
based on leaving out a part of a nominal construction or more for the sake of good
style , compactness and connectedness .This phenomenon is found in the language of
the Glorious Qur’an .The study in hand is concerned with how translators handle
translating Qur’anic verses which contain ellipted nouns , i ,e. , to what extent the
translated Qur’anic verses are close to the original ones , and to what extent their
translations serve understanding the meanings of the glorious verses while at the
same time maintaining their beauty in style. The study aims at shedding light on
nominal ellipsis in English and Arabic .The study undertak

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 23 2026
Journal Name
Al–bahith Al–a'alami
Employment of Body Language in Television Advertising An Analytical Study of Al-Hayat TV Commercials (The Egyptian Series as a Model)
...Show More Authors

Whatever the designers of the advertisement in choosing the text and spoken phrases, those phrases cannot give or convey the full meaning to the recipient only if this spoken and written language is reinforced with another language based on the signals, movements, and symbols that are displayed using the body or other artistic elements of the advertisement such as pictures, colors, music, effects, and other elements used in the artistic construction of television advertising. All these artistic elements contribute to the completion of the advertising idea and make it ready to be displayed to the public.

Scientists and researchers, in the field of psychology, have relied a lot on this language (body language). And some of them put

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the relationship between the skills required for the labor market and the employment of graduates of community colleges in KSA: An applied study on a sample of faculty members at KKU
...Show More Authors

This study has aimed to measure the relationship between the skills required for the labor market and the employment of graduates of community colleges at King Khalid University. For gathering the required data, a questionnaire has been designed and distributed to the faculty members of community colleges at King Khalid University in a random sample method. The chosen sample size has covered (123) individuals. Questionnaire forms have been distributed and retrieved from (117) participants. Therefore, the estimated response has reached 95 % of the total sample size. The results of the study have shown that there is not any significant relationship between the skills which the graduates   acquire and the requirements of employmen

... Show More
View Publication Preview PDF