Preferred Language
Articles
/
jeasiq-93
The role of financial derivatives on the risk of foreign currency exchange volatility in enhancing the quality of profits - a method that is prescribed in the Iraqi environment
...Show More Authors

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

  • many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
  • that financial derivatives in the Iraqi environment represents a mechanism to avoid risks faced by the unit to recognize the changes in the value of a financial instrument in the same period to admitting the hedge item changes that is for, The search has recommended the following:
    1. to achieve the requirements of the developments in the Iraqi environment and opening up of the Iraqi units on foreign business dealings, especially made in foreign currency that are accompanied by many risks is to activate the financial derivatives transactions in foreign currency is important to reduce the the associated risks.
    2. the need to develop domestic accounting rule 4 by adding financial tools to rule in accordance with the measurement and disclosure of international financial reporting standard 7 & 9 to help the decision maker to take rational decisions.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Use of Multimedia in the Design of Educational Websites and their Role in Enhancing the Cognitive Aspect of the Learner
...Show More Authors

Multimedia is one of the most important elements of modern educational media and must be used in educational websites in order to disseminate knowledge on a large scale and should be used to provide scientific information to all, as the current research tried to explore the possibilities of employing them in the design of educational websites and highlight their role in promoting the scientific aspects of the user. This study included four axes, the first of which was devoted to the introduction which includes the problem of research, its importance, objectives and its objective, temporal and spatial limitations, which were limited to the study of the main pages of Arabic educational websites published in 2019. The second axis contained th

... Show More
View Publication
Crossref
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the quality of health services applied research 5qs in Baghdad teaching hospital
...Show More Authors

Abstract

       This research aims to assess and measure the quality of health services provided by the Baghdad Educational Hospital using  five dimensions of 5Qs , Developer model by (Zinelidin), 2006), the problem of the research is to try to determine the quality of health services provided at the hospital as well as the investigation of the existence of the elements of quality contribute to achieve the requirements of customers and their needs, and used for the purposes of this research two approaches, first used Applied Research to 5Qs dimension model and use the Checklist as a Key tool to collection and analysis of data and the second descriptive analytical me

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
E3s Web Of Conferences
Analytical Comparison of Leading Sustainability Systems in the Iraqi Environment
...Show More Authors

Over the last two decades, several sustainability assessment methods have developed as key accelerators for the development and improvement of sustainable industrial buildings. Some of these systems, like as LEED or BREEAM, are considered international, whereas others, such as Pearl Rating Systems (PRS), are local. Although they all share similar goals, they can lead to the construction of green buildings or the improvement of the efficiency of existing conventional buildings. Each technique has its structure, certification process, and weighting norms. The inequalities have prompted various questions about whether global assessment systems appropriately consider the country’s national settings. This study aims to compare the Pear

... Show More
View Publication
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon May 15 2023
Journal Name
International Journal Of Professional Business Review
Is It Possible To Adopt A Budget Of Performance In The Iraqi Government Companies?
...Show More Authors

Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

... Show More
View Publication
Crossref (3)
Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of technical indicators on the movement of bank stock prices : Applied research in a sample of Iraqi private commercial banks
...Show More Authors

This study aimed at indicators of technical analysis and their impact on a group of trading stock indices related to it, by standing on the methods used in technical analysis and its various models, diagnosing the obstacles and difficulties that the participants face in predicting stock prices, and proposing solutions and recommendations to overcome and overcome them. From a scientific and practical perspective.

Where the research community consisted of (25) Iraqi private commercial banks, while the research sample consisted of (3) banks with a percentage of (12%) of the research community. The study used the analytical approach to the financial statements during the period between (1/2/ 2022-30/4/2022),

... Show More
View Publication Preview PDF
Publication Date
Wed May 10 2023
Journal Name
Journal Of Planner And Development
The Role of Public Relations Management on the Practices of Green Human Resources Management in Jordanian Private Hospitals in Amman
...Show More Authors

The study aimed to identify the role of public relations management in its dimensions (mental image, media, advertising, and the public) on green human resource management practices in Jordanian private hospitals in Amman, and this study relied on the quantitative approach (descriptive and analytical) to test hypotheses. Where the questionnaire was relied upon to collect data and their number was (1771) workers, and the study population consisted of workers in the hospitals that were studied on them and their number was 10 hospitals, where 316 questionnaires were distributed, 300 questionnaires were retrieved, and 16 questionnaires were not valid for analysis. That is, 91.7% of the sample, and the study relied on proportional stratified

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
The effect of technology on achieving contemporary levels in the space of Arab Islamic architecture “Mosques is a case study”
...Show More Authors

Arab-Islamic architecture has undergone a change at multiple levels affected by modern technology, so the research sought to address the role of contemporary technologies on a fundamental and fundamental component of architecture, which is the architectural space, what is known as the essence of architecture and its ultimate destination, with a focus on the architectural space in the architecture of the contemporary Arab Islamic mosque, because the mosque’s architecture is so important in Islamic law and the belief of the Muslim person himself, where the mosque is the functional style produced by the Islamic faith and embodied in it, whereas, knowing the levels of influence of contemporary technologies in the architectural spac

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role of the integration of the knowledge economy and international accounting in achieving sustainable development
...Show More Authors

     The current environment is witnessing several developments as a result of the changes  taking place in all areas of economic, social , political and legal that led to the transformation of the industrial economy , which depends based on quantitative production to a knowledge economy which relies based on information and knowledge , as the central pillar of this economy during the trading  of  these information and knowledge between all individuals in general and decision makers , in particular, through information and communication technology of computers and the Internet to achieve sustainable human development in the social dimension.         &

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Arab Environment on the Artist's Works August Renoir: The Effect of Arab Environment on the Artist's Works August Renoir
...Show More Authors

Abstract:
This study is considerated one of many Studies above the standing of
the Islamic Arab nation which was chosen by God from other nations all over
the world . Some of these nations used to come to the Arab nation to take
whatever useful for them from the beginning of history till now . The
researcher deals in this study with a French artist who is well-know as
August Renoir . He traveled to Algeria and lived there . He was
influenced by the Islamic culture.
The study include. from chapter . chapter one deals with the framework of
programming (out line ) . Chapter two deals with the theoretical framework .
It includes five sections. Deals with the Islamic drawings(Arabesque) . section
three deals w

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The role of an active teacher in developing the curriculum by using educational techniqes a theoretical study
...Show More Authors

Preparing teacher occupies the attention of many thinkers and philosophers since the age of
kaldinics ( people of mesoptam / 2342 pH ) to the Islamic age where moslems philosophers
focus their attention on thought and philosophy where the philosophy of that teaching
depends on : teacher , student and family begin .
So , the issue of preparing and training teacher occupies the attention of education scientists
depending on his vital and important role in implementing of teaching policies in philosophies
and Islamic educational thought , therefore , the preparing and development of the teacher
regards as one of the basics of teaching development because of its importance in
development of teaching performance and th

... Show More
View Publication Preview PDF