Preferred Language
Articles
/
jpgiafs-1327
A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
...Show More Authors

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of conclusions, most notably that the adoption of IFRS16 in insurance companies plays a major role in enhancing the quality of financial reporting and disclosure, which naturally indicates the quality of accounting information. The changes in the classification of lease contracts when adopting the IFRS16 financial reporting standard from an expense to an asset necessitated the introduction of new procedures to keep pace with this fundamental change, which audits lease contracts in terms of calculation, presentation, and disclosure on both sides of the contract (lessor and lessee). Accordingly, the researchers proposed several recommendations, the most important of which is the need for the auditor to rely on an audit program that clarifies all procedures that contribute to reducing the risks of the lease contract auditing process, based on international auditing standards, to reach a reading of the financial statements that is more clear and transparent.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Proposed Strategy According to the Realistic Mathematics Theory on the Achievement and Mathematical Interrelation of third Intermediate Students
...Show More Authors

Abstract

The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Weight loss program outcome of obese attending AL-Kindy obesity research and therapy unit
...Show More Authors

Background: overweight and obesity are the fifth leadingrisk for global deaths. At least 2.8 million adults die eachyear as a result of being overweight or obese. Numerousstudies show that weight loss, even if only 5-10%,significantly improves dyslipidemia, hypertension, diabetesmellitus, risk for osteoarthritis and its symptoms and risk forselected cancers.Objectives: is to evaluate the effect of diet and exerciseprogram on anthropometric and biochemical status of adultobese patients.Methods: descriptive study. 124 adult obese patientsattending Al Kindy obesity research and therapy unit duringDecember 2012 were included. Measurement of Wt, heightHt and WC performed and BMI was calculated. Laboratorytest analysis, on the fasting state, w

... Show More
View Publication Preview PDF
Publication Date
Tue May 24 2022
Journal Name
International Journal Of Occupational Safety And Ergonomics
Contributions of safety critical success factors and safety program elements to overall project success
...Show More Authors

View Publication
Scopus (18)
Crossref (18)
Scopus Clarivate Crossref
Publication Date
Wed Jul 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Predicting the future growth depending on GIS and IDRISI program, city of Najaf-Iraq
...Show More Authors
Abstract<p>This study aims to employ modern spatial simulation models to predict the future growth of Al-Najaf city for the year 2036 by studying the change in land use for the time period (1986-2016) because of its importance in shaping future policy for the planning process and decision-making process and ensuring a sustainable urban future, using Geographical information software programs and remote sensing (GIS, IDRISI Selva) as they are appropriate tools for exploring spatial temporal changes from the local level to the global scale. The application of the Markov chain model, which is a popular model that calculates the probability of future change based on the past, and the Cellular Automa</p> ... Show More
View Publication Preview PDF
Scopus (6)
Crossref (4)
Scopus Crossref
Publication Date
Thu Oct 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluating the Optical Properties of the Schmidt Cassegrain Spider Obscuration Telescope Using Zemax Program
...Show More Authors

Schmidt Cassegrain spider obscuration telescope (SCT) is one of the types of observations operating with a concave mirror. It combines several lenses and mirrors working together as an optical system. The light rays fall into the tube from the main mirror and gather on another smaller mirror called a secondary mirror. Unlike the formation of Newton's telescope, no light is made from the secondary mirror out the side of the tube but is directed to the middle of the main mirror. There is an opening in the middle of the main mirror so the light beam can go out and direct the vision lens system. The secondary mirror is located in the middle of a glass slice and is installed by thin carriers. The function of this board is to correct the portr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of osteoporosis prevention instruction program on nursing college students’ knowledge at Baghdad University
...Show More Authors

Objective(s): Assess the effectiveness of osteoporosis prevention instruction program on nursing college students’
knowledge at Baghdad University.
Methodology: A quasi-experimental design was used to assess the effectiveness of osteoporosis prevention
instruction program on nursing college students at University of Baghdad from April 2011 to September 2011. A
random sample consisted of (40) females students from first year of Nursing College \ Baghdad University. The data
was collected by using constructed questionnaire, which consists of three parts. Part one: consists of demographic
information and health characteristics .Part two: consists of students’ daily life behaviors which include, dietary
behaviors, an

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Health Education Program upon Knowledge of Patients with End-Stage Renal Failure
...Show More Authors

Objective(s): To determine the impact of health education program toward their end-stage renal failure (ESRF)
patients’ knowledge through a follow-up approach each two months post program implementation for six months.
Methodology: "Follow-up" longitudinal design by using time series approach of data analysis and the application of
pre-post tests approach for the study group and the control group. The study is conducted in Al-Shahid Ghazi Hariri
Teaching Hospital for Surgical Specialties/Centre for Disease and Renal Transplant, and Al-Khayal private Hospital for
renal disease and transplantation during the period from August, 29th
, 2010 through February, 28th
, 2011. To achieve
the objectives of the study, purp

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Settling Accounts of tax According to the unified Tax A Suggested Mechanism for: Application in the general Commission for Taxes
...Show More Authors

Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

... Show More
View Publication
Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Financial performance evaluation using some indicators of value creation (Analytical study of selected sample of Iraqi banks)
...Show More Authors

The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Sep 22 2024
Journal Name
Journal Of Petroleum Research And Studies
Optimizing Gas Lift for Improved Oil Recovery in a Middle East Field: A Genetic Algorithm Approach
...Show More Authors

This paper presents a study of the application of gas lift (GL) to improve oil production in a Middle East field. The field has been experiencing a rapid decline in production due to a drop in reservoir pressure. GL is a widely used artificial lift technique that can be used to increase oil production by reducing the hydrostatic pressure in the wellbore. The study used a full field model to simulate the effects of GL on production. The model was run under different production scenarios, including different water cut and reservoir pressure values. The results showed that GL can significantly increase oil production under all scenarios. The study also found that most wells in the field will soon be closed due to high water cuts. Howev

... Show More
View Publication