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Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
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The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be chosen method statements additional to financial statements, the statement of the reasons for the interest at fair value and the appropriateness of fair value in the decision-making, research found that the fair value of one of the measures most appropriate to take decisions and also that the principle of historical cost is the measure most reliable but it is not appropriate to take decisions because of information that The events provided by the principle of the past, so the information from those historic events.

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Publication Date
Wed Jun 14 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ATTITUDE OF OFFICIALS IN THE INDUSTRIAL COMPANY TOWARDS THE PRACTICE OF REVERSE/ AN APPLIED STUDY IN BAGHDAD COMPANY FOR SOFT DRINKS.: ATTITUDE OF OFFICIALS IN THE INDUSTRIAL COMPANY TOWARDS THE PRACTICE OF REVERSE/ AN APPLIED STUDY IN BAGHDAD COMPANY FOR SOFT DRINKS.
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This paper deals with the subject of demarcating as appropriate scientific techniques to rationalize consumption and to control segments of the society for the technical conduct of its handling of the product depending on the mix of elements (product and the volume of demand, Price, promotion and distribution), but inverse manner designed to adjust the working condition of balance between supply and demand and to ensure that rates continue in the marketing process properly, and therefore the research aims to shed light on some of the practices that reflect the Demarketing techniques, As well as the statement of the reality of attitudes towards the practice of those techniques through a sample survey of officials in Baghdad company for so

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Dimensions of organizational immunity and its relationship Enhancing the strategic capabilities of the company: applied research in the Iraqi General Insurance Company
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The aim of the research is to diagnose the nature of the relationship between the dimensions of organizational immunity with its dimensions represented by (organizational memory, organizational DNA, organizational learning) in enhancing the strategic capabilities of the company with its dimensions represented by (marketing capabilities, administrative capabilities, technological capabilities, creative capabilities), and the degree of arrangement of those dimensions According to priority, as well as revealing the differences in the respondents’ response to the two variables according to the personal and functional variables, and the importance of the expected results, the researchers adopted the questionnaire as a tool for collecting da

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Publication Date
Wed Sep 17 2025
Journal Name
Al–bahith Al–a'alami
Organizational reputation: A descriptive study of concept development and measurement techniques
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The study aimed to monitor the concept of reputation in the previous literature, its relationship to mental image and identity, and to reveal recent trends in its measurement Techniques.

    The study relied on a descriptive approach using library survey and comparative analysis, and the study reached following conclusions:

     Despite the beginning of the first signs of reputation In the fifties of the last century, however, Defining and standardizing the concept with clear and specific dimensions began in the 1990s and the beginning of the third millennium. The concept of reputation refers to the stakeholders’ overall evaluation of organizations, which reflects their perceptions of

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The extent of theatrical and musical arts contribute to the diagnosis And treatment of psychological problems Inmates of
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 The research aims to identify the extent to which the theatrical and musical arts contribute to diagnosing and treating psychological problems among the residents of children’s villages in Jordan, and the methodologies adopted by the theatrical and musical arts to achieve this. It moves on to prove the theory that theatrical and musical arts have an impact on improving the psychology of the residents of children’s villages in Jordan by reviewing the theories and opinions that address the subject from a scientific point of view proven by experiences and expertise. The research took place in the period between (2019-2020), and the spatial limits came within the (SOS) children's villages in Jordan. The importance of the research is to

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Publication Date
Mon Jan 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the relationship between the Premiums and compensations in Life Insurance: An Applied Research in the General Iraqi Insurance Company
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           Communities seek to achieve the economic growth through the optimal use of resources. The human resource is considered the most important of those resources where the insurance institutions take the larger role in the protection of this resource and reducing the impact caused by dangers realization that endures. The general Iraqi insurance company is considered the leading in the field of life insurance since it was founded, and until now.

          This research is based on an analyzing the relation between premiums and compensations   of life insurance, for individual and the group insurance, and a reality of the

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The importance of drafting Arab accounting standards Comparative study in light of international accounting compliance and different environmental factors
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Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

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Publication Date
Sun Jun 12 2022
Journal Name
Journal Of Positive School Psychology
international Accounting Standards for Presentation and Disclosure and their Consistency with Islamic Accounting Standards in Ialamic Banks
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The aim of the research is to identify the international accounting standards and accounting standards for Islamic banks, and to analyze the most important problems in the application of Islamic accounting standards, as well as to analyze some of the principles and methods used in the application of accounting standards in Islamic banks. The research was built on three hypotheses, the first being (there is a tangible impact on the application of international accounting standards for banks’ management of liquidity, achieving profits, maintaining property rights and fulfilling their obligations), and the second (the bank facing obstacles using Islamic accounting standards, as it is expected that when using Islamic accounting standar

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using game theory models to determine the profit maximization policies for PepsiCo and Coca Cola in Baghdad
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(Use of models of game theory in determining the policies to maximize profits for the Pepsi Cola and Coca-Cola in the province of Baghdad)

Due to the importance of the theory of games especially theories of oligopoly in the study of the reality of competition among companies or governments and others the researcher linked theories of oligopoly to Econometrics to include all the policies used by companies after these theories were based on price and quantity only the researcher applied these theories to data taken from Pepsi Cola and Coca-Cola In Baghdad Steps of the solution where stated for the models proposed and solutions where found to be balance points is for the two companies according to the princi

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of insurance services and its impact: On the performance of companies
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The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Relationship of social costs to the institution and society: Study in Al-Furat General Chemical Industries Company
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This research aims to study the contribution of social costs contribution to achieving social luxury in Al-Furat General Chemical Industries company that has considered second largest contamination in the area after the invasive power  to deal with chemicals in manufacturing and very dangerous to individual society and environment ,this is first to play an effective role by the senior parties related to sense of social responsibility of the internal and external environment of the company to identify costs that are preventing ,reduced and treating damage caused and achieving sustainable development ,to achieve this goal  and what they reached are the difficulty of accounting for the environment and social costs from final accou

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