Preferred Language
Articles
/
jpgiafs-617
Used Approaches In Formulating Accounting Standards in Iraq & Their Develop Importance: filed Study
...Show More Authors

This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accounting standards importance and the need to activate the accounting course in Iraq as to be comply with the new environmental changes from another hand , In addition to determine the specific bodies responsibility in this field , Such as auditing & Accounting standards council as well as Iraqi securities exchange & the commission supervised on , the study has reached to several conclusions & conclusions .

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
International Journal Of Pharmacy And Pharmaceutical Sciences
Study the sustain release effect of different polymers used in the formulation of aspirin-rosuvastatin tablets
...Show More Authors

Scopus (5)
Scopus
Publication Date
Fri Aug 05 2016
Journal Name
Wireless Communications And Mobile Computing
A comparison study on node clustering techniques used in target tracking WSNs for efficient data aggregation
...Show More Authors

Wireless sensor applications are susceptible to energy constraints. Most of the energy is consumed in communication between wireless nodes. Clustering and data aggregation are the two widely used strategies for reducing energy usage and increasing the lifetime of wireless sensor networks. In target tracking applications, large amount of redundant data is produced regularly. Hence, deployment of effective data aggregation schemes is vital to eliminate data redundancy. This work aims to conduct a comparative study of various research approaches that employ clustering techniques for efficiently aggregating data in target tracking applications as selection of an appropriate clustering algorithm may reflect positive results in the data aggregati

... Show More
View Publication
Scopus (31)
Crossref (24)
Scopus Clarivate Crossref
Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The educational means used by teachers of art education in primary schools
...Show More Authors

      Education varies in terms of form and content between verbal and abstract education through the delivery of knowledge and enriching experiences through verbal communication and ephemeral learning and based on sensory experiences that provide visual and audio visualizations that make it imperative to install and retain knowledge and experience. It is obvious that meanings And the concepts grow the more tangible sensory experiences that make the process of communication highly efficient, and the more the learner's acquisition of direct sensory experiences, ie the first source is the life situations and normal circumstances of the process of communication, but if these can not be available It is necessary to a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The exercise of citizenship behaviors and their impact on customer loyalty: Analytical study from the standpoint of employees in the National Insurance Company
...Show More Authors

The exercise of citizenship behaviors and their impact on customer loyalty (An analytical study from the perspective of workers in the National Insurance Company).

The Research aims to find out the degree of customers National Insurance company for customer citizenship behavior and its impact on the level oh loyalty from the perspective of employess in the company, as well as the statement of the differences in the answers of employees according to their personality traits. To achieve the goals of research has been the use of the questionnaire as a tool for the collection and distribution of data on a sample of (90) individuals, as was the use of statistical program (SPSS) in the process of statistical analysis methods (mean, sta

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Factors affecting the support of local investment in iraq for the period(1996-2015)
...Show More Authors

This paper aims to explain the effect of the taxes policy including direct & indirect taxes on supporting the domestic Investment in Iraq. This could help the official planners for drawing the future policies that help provoking (istumlating) the domestic investment in Iraq the quantitative analysis approach was adopted using regression model. The results showed the significance of the effects of both direct & indirect taxes policies on domestic as a simple correlation coefficient ( r ) of ( 0.6 ) , ( 0.64 ) respectively.  

View Publication Preview PDF
Publication Date
Tue Jul 19 2022
Journal Name
Journal Of Economics And Administrative Sciences
Using Game Theory to Determine the Optimal Strategy for the Transportation Sector in Iraq
...Show More Authors

In this paper, game theory was used and applied to the transport sector in Iraq, as this sector includes two axes, the public transport axis and the second axis the private transport axis, as each of these axes includes several types of transport, namely (sea transport, air transport, land transport, transport by rail, port transport) and the travel and tourism sector, as public transport lacks this sector, as the competitive advantage matrix for the transport sector was formed and after applying the MinMax-MaxMin principle to the matrix in all its stages, it was found that there was an equilibrium point except for the last stage where the equilibrium point was not available Therefore, the use of the linear programming method was

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
Using the general budget for the year 2019 to achieve sustainable development in Iraq
...Show More Authors

The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Accounting Mining Data Using Neural Networks (Case study)
...Show More Authors

Business organizations have faced many challenges in recent times, most important of which is information technology, because it is widely spread and easy to use. Its use has led to an increase in the amount of data that business organizations deal with an unprecedented manner. The amount of data available through the internet is a problem that many parties seek to find solutions for. Why is it available there in this huge amount randomly? Many expectations have revealed that in 2017, there will be devices connected to the internet estimated at three times the population of the Earth, and in 2015 more than one and a half billion gigabytes of data was transferred every minute globally. Thus, the so-called data mining emerged as a

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Nov 11 2022
Journal Name
International Journal Of Professional Business Review
Measuring the Level of Performance of Accounting Units and Their Impact on the Control Environment
...Show More Authors

Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

... Show More
View Publication
Scopus (24)
Crossref (4)
Scopus Crossref
Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Using ARIMA models to forecast the volume of cargo handled in Iraqi ports An applied study in the general company of Iraqi ports
...Show More Authors

Time series is an important statistical method adopted in the analysis of phenomena, practices, and events in all areas during specific time periods and predict future values ​​contribute to give a rough estimate of the status of the study, so the study aimed to adopt the ARIMA models to forecast the volume of cargo handled and achieved in four ports (Umm Qasr Port, Khor Al Zubair Port, Abu Flus Port, and Maqal Port(, Monthly data on the volume of cargo handled for the years (2006-2018) were collected (156) observations. The study found that the most efficient model is ARIMA (1,1,1).

The volume of go

... Show More
View Publication Preview PDF
Crossref (1)
Crossref