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اعتماد طريقة جمع المصالح ضرورة لتطوير الجانب المنطقي لمعيار الإبلاغ المالي الدولي رقم 3 (اندماج الأعمال)
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اندماجات الأعمال من المظاهر الطبيعية في غالبية دول العالم، ورغم المنافع الكثيرة لاندماجات الأعمال إلا أن المخاطر التي تنتج منها أدت إلى تعقد الإجراءات القانونية لتنفيذها بشكل كبير، كما تعد المعالجة المحاسبية للاندماج من القضايا المعقدة جداً وتثير جدلاً واسعاً في الفكر المحاسبي لا سيما في ظل وجود مدخلين يؤثران في متضمنات المعالجة المحاسبية للاندماج أولهما المدخل القانوني الذي يقسم الاندماج إلى ثلاثة أشكال أساسية هي الاندماج القانوني والتوحيد القانوني والاندماج باكتساب الأسهم (السيطرة)، وثانيهما المدخل الاقتصادي الذي يؤكد على طبيعة اندماج الأعمال كونه معاملة شراء أو جمع مصالح وحقوق.

إن التوجهات الحديثة للهيئات المهنية الكبرى في العالم ومجلس معايير المحاسبة الدولية تدعو إلى إلغاء العمل بطريقة جمع المصالح في المحاسبة عن الاندماج واقتصارها على طريقة الشراء، إن هذا الإلغاء قد خفف من حدة الجدل المحاسبي وركز الجهود على الجوانب التفصيلية لطريقة الشراء.

يتناول هذا البحث الجانب المنطقي لطريقة جمع المصالح ومدى منطقية قرار معيار الإبلاغ المالي رقم 3 (اندماج الأعمال) بإلغاء تطبيق هذه الطريقة، ولن يتناول البحث دراسة الجانب المنطقي لطريقة الشراء لأنها تخضع حالياً وستخضع مستقبلاً لدراسات متواصلة لتحليل جوانبها المنطقية والإجرائية العامة منها والتفصيلية.

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
: financial fraud ,Audit risks ,inherent risk ,Detection risk, Data Mining .
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Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help th

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Social Responsibility on the Financial Performance of Banks: )Applied Research at the Bank of Baghdad)
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The objective of the research is to measure the impact of social responsibility on the financial performance of the Bank of Baghdad for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance).The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosure of s

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Productive role in the financial performance of the banking: An Empirical Study in a sample of Iraqi banks
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Abstract :

The research aims to study the basic concepts of banking productivity and discuss different approaches to study what ends to identify the most important possible standards applied to measured within the Iraqi banking environment as well as research into the causes of low and high Iraqi banking productivity and identify possible treatments to curb those reasons as to ensure the rise. And in line with the research problem, which states what is the level of productivity and what are the causes of decline and the rise in private banking research sample individually. And what the Iraqi private banks and what is the relationship between performance and the impact of productivity change in the perform

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
A Modified Approach by Using Prediction to Build a Best Threshold in ARX Model with Practical Application
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The proposal of nonlinear models is one of the most important methods in time series analysis, which has a wide potential for predicting various phenomena, including physical, engineering and economic, by studying the characteristics of random disturbances in order to arrive at accurate predictions.

In this, the autoregressive model with exogenous variable was built using a threshold as the first method, using two proposed approaches that were used to determine the best cutting point of [the predictability forward (forecasting) and the predictability in the time series (prediction), through the threshold point indicator]. B-J seasonal models are used as a second method based on the principle of the two proposed approaches in dete

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
A Comparison Between Maximum Likelihood Method And Bayesian Method For Estimating Some Non-Homogeneous Poisson Processes Models
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Abstract

The Non - Homogeneous Poisson  process is considered  as one of the statistical subjects which had an importance in other sciences and a large application in different areas as waiting raws and rectifiable systems method , computer and communication systems and the theory of reliability and many other, also it used in modeling the phenomenon that occurred by unfixed way over time (all events that changed by time).

This research deals with some of the basic concepts that are related to the Non - Homogeneous Poisson process , This research carried out two models of the Non - Homogeneous Poisson process which are the power law model , and Musa –okumto ,   to estimate th

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Accurate Four-Step Hybrid Block Method for Solving Higher-Order Initial Value Problems
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This paper focuses on developing a self-starting numerical approach that can be used for direct integration of higher-order initial value problems of Ordinary Differential Equations. The method is derived from power series approximation with the resulting equations discretized at the selected grid and off-grid points. The method is applied in a block-by-block approach as a numerical integrator of higher-order initial value problems. The basic properties of the block method are investigated to authenticate its performance and then implemented with some tested experiments to validate the accuracy and convergence of the method.

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Ridge regression method with some classical methods to estimate the parameters of Lomax distribution by simulation
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Abstract

In this research provide theoretical aspects of one of the most important statistical distributions which it is Lomax, which has many applications in several areas, set of estimation methods was used(MLE,LSE,GWPM) and compare with (RRE) estimation method ,in order to find out best estimation method set of simulation experiment (36) with many replications  in order  to get mean square error and used it to make compare , simulation experiment  contrast with (estimation method, sample size ,value of location and shape parameter) results show that estimation method effected by simulation experiment factors and ability of using other estimation methods such as(Shrinkage, jackknif

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
Processing of missing values in survey data using Principal Component Analysis and probabilistic Principal Component Analysis methods
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The idea of ​​carrying out research on incomplete data came from the circumstances of our dear country and the horrors of war, which resulted in the missing of many important data and in all aspects of economic, natural, health, scientific life, etc.,. The reasons for the missing are different, including what is outside the will of the concerned or be the will of the concerned, which is planned for that because of the cost or risk or because of the lack of possibilities for inspection. The missing data in this study were processed using Principal Component  Analysis and self-organizing map methods using simulation. The variables of child health and variables affecting children's health were taken into account: breastfeed

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between Maximum Likelihood and Bayesian Methods For Estimating The Gamma Regression With Practical Application
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In this paper, we will illustrate a gamma regression model assuming that the dependent variable (Y) is a gamma distribution and that it's mean ( ) is related through a linear predictor with link function which is identity link function g(μ) = μ. It also contains the shape parameter which is not constant and depends on the linear predictor and with link function which is the log link and we will estimate the parameters of gamma regression by using two estimation methods which are The Maximum Likelihood and the Bayesian and a comparison between these methods by using the standard comparison of average squares of error (MSE), where the two methods were applied to real da

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Application of “LIML_LVR” method practically according to the general formula K-CLASS on suggestion simultaneous equation
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في هذا البحث نحاول تسليط الضوء على إحدى طرائق تقدير المعلمات الهيكلية لنماذج المعادلات الآنية الخطية والتي تزودنا بتقديرات متسقة تختلف أحيانا عن تلك التي نحصل عليها من أساليب الطرائق التقليدية الأخرى وفق الصيغة العامة لمقدرات K-CLASS. وهذه الطريقة تعرف بطريقة الإمكان الأعظم محدودة المعلومات "LIML" أو طريقة نسبة التباين الصغرى"LVR

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