Preferred Language
Articles
/
jeasiq-949
التطورات البيئية المعاصرة وانعكاساتها على نظام الإبلاغ المالي
...Show More Authors

Abstract                                           

           The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets, hence the existing system of financial reporting trying to adapt the new situation and trying to overcome criticism of the financial reporting of traditional and which is confined only to the reporting of information Finance and neglect non-financial information, as well as lack of interest in reporting on intangible assets, in addition to not reporting the information for the future. Therefore, to provide objective information and air conditioning system of financial reporting is one of the priorities of the accounting profession in the coming years, because the information that reflect the reality of unity in the knowledge economy is the lifeblood of decision makers in these units

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Contemporary Risk Factors of High Blood Pressure for Youth Group (18-24) Years for Students of Technical Institute in Baquba and University of Diyala
...Show More Authors

Objective: This study aimed to investigate the relationship between high blood pressure and
different variables, such as (weight, smoking, amount of salt and water taken daily, and number
of hours of natural sleep per person) for young people.
Methodology: The study was conducted on students at the student community of the Technical
Institute in Baquba and the University of Diyala during the period from September 2015
until June 2016. The patients ranged in age from 18-24 years. All data were collected through
a questionnaire that included the main reasons and periodic follow-up of the disease.
Results: The total number of samples was 450.The results showed that 33% of all samples
have high blood pressure. The rel

... Show More
View Publication Preview PDF
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Financial Innovation as an Entrance to Sustainable Financing A Case Study of Islamic Banks in the State of Qatar (2014-2018)
...Show More Authors

While the impact of the fourth Industrial Revolution on the economy keeps accelerating, the signs of the fifth industrial revolution, whose key is innovation and creativity started to evolve. However, the challenge of achieving sustainable development and its goals remains faced by the global organizations; In this situation, Islamic banks are exposed to many challenges among which is the challenge of keeping themselves abreast of the latest developments in the modern technology which in turn is a tool for continuity and competition. On the flip side, to avoid the negative impact that these changes can have such as an increased gap between financial innovations and the requirements of sustainable development. Islamic banks in the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Possibilty Of Implementing Hazard Analysis Critical Control Points (HACCP) In One Of Local Dairy Plants.: Possibilty Of Implementing Hazard Analysis Critical Control Points (HACCP) In One Of Local Dairy Plants.
...Show More Authors

To limit or reduce common microbial contamination occurrence in dairy products in general and in soft cheese in particular, produced in locally plants, this study was performed to demonstrate the possibility of implementing HACCP in one of dairy plants in Baghdad city

            HACCP plan was proposed in soft cheese production line. A pre-evaluation was performed in soft cheese line production, HACCP Pre-requisites programs was evaluated from its presence and effectiveness. The evaluation was demonstrated risk in each of: Good Manufacturing Practice (GMP) program, evaluated as microbial and physical risk and considered as critical r

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
Prevent administrative and financial corruption behaviors by activating the functions of the organizational immunity system
...Show More Authors

The current research aims at testing the relationship between organizational immunity and preventing administrative and financial corruption (AFC) in Iraq. The Statistical Package for the Social Sciences program (R& SPSS) was used to analyse the associated questionnaire data. The research problem has examined how to activate the functions of the organizational immune system to enable it to face organizational risks, attempt to prevent administrative and financial corruption, and access the mechanisms by which to develop organizational immunity. A sample of 161 individuals was taken who worked in the Directorate General of Education, Karbala. Also, it was concluded to a lack of memory function for organizational immunity. In a

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Integrated in the industrial design system: نوال محسن علي، مصطفى محمد بركات
...Show More Authors

Although the majority of trends confirm the design aspects of the performance, functional and aesthetic design of the product. However, the attention was more focused on the nature of the plastic for those results, it is through the appearance of formal and guaranteed career such as designing Achieved adopt us the extent of the impact Relations Association between the elements and principles of design to achieve complementarity in the completed design of aesthetic and functional significance expressive and symbolic and in doing so has introduced a lot of new concepts for the arrangement and organization, coordination and functional classification of the unfinished design gave way to show diversity trends in the design of industrial produ

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the Observing Internal System in the General State of Taxes and its Role in Increasing the Taxes Revenue
...Show More Authors

The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new tre

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
Problems Facing University Students in Distance Learning
...Show More Authors

The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Removal of Suspended Solids Using Pumice Stone in Integrated Fixed Film Activated Sludge Process
...Show More Authors

Wastewater treatment plants operators prefer to make adjustments because they are more cost effective, to use the existing tank instead of building new ones. In this case an imported materials would be  used as bio-loads to increase biomass and thus maintain efficiency as the next organic loading increases.In the present study, a local substance "pumice stone" was used as a biological carrier in the aeration tank, and the experiments were carried out in five stages: without biological carriers, filling ratio of 4%,10%,20%, and25% with pumice stone, the maximum organic loading at each stage (1.1884, 1.2144, 1.9432, 2.7768, 3.3141)g BOD /l.d respectively.Other experiments were carried out to determine the best filling ratio, the SS remova

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Performance Evaluation of Intrusion Detection System using Selected Features and Machine Learning Classifiers
...Show More Authors

Some of the main challenges in developing an effective network-based intrusion detection system (IDS) include analyzing large network traffic volumes and realizing the decision boundaries between normal and abnormal behaviors. Deploying feature selection together with efficient classifiers in the detection system can overcome these problems.  Feature selection finds the most relevant features, thus reduces the dimensionality and complexity to analyze the network traffic.  Moreover, using the most relevant features to build the predictive model, reduces the complexity of the developed model, thus reducing the building classifier model time and consequently improves the detection performance.  In this study, two different sets of select

... Show More
View Publication Preview PDF
Scopus (17)
Crossref (14)
Scopus Clarivate Crossref
Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Design Consolidate Cost Accounting System For Economic Entities
...Show More Authors

      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

... Show More
View Publication Preview PDF
Crossref