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Contemporary accounting thought problems and its Roles in creation Global financial crises: An analytical study
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  With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.                         

  We opinion that the above critics mentioned to problems in accounting thought, despite of numerous stages that accounting theorize went through until our present time except we facing problems thinking can described that critical weakness belief of accounting reporting, there for usually the global financial crises places problems under microscope and push us to more effort in order to raising engine accounting thought so raising accounting practices controlling with scientific origin.

 The present paper focuses on problems that associated with global financial crises, where we of opinion and we are still at the beginning of the new millennium that the big challenge of contemporary accounting thought lay in solving these problems.                       

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The Earidler the earliey shiaa polifical thought studying on the Al- sheikh Al-tossy political ideas
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Abstract This research deals with the Al-Tossy contribution Islamic government and explain the directions of early shiaa political thoughts and knowing the opinions of Al-Shakh Al- Tossy in the Islamic Government

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Publication Date
Wed Nov 26 2025
Journal Name
Al–bahith Al–a'alami
International Public Relations (An Analytical Study of the Speeches of US President Barack Obama Addressed to the Arab Countries in Crisis)
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In the midst of political, cultural and economic fast developments accelerated, the world witnessed, with the accompanied big communication revolutions, many shapes of powers. Those developments were followed by changes in relations of international level.

The most prominent among those developments was the international public relations which became equal to official international relations. Moreover, the international public relations became a complementary element dur to the growth of public opinion and its affection on political regime. Such growth of public opinion pushed the politicians to address it; and try to gain its support.

The US was the first realized the importance of international public relations. Th

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Practice of Continuous Auditing in accordance with Technology Acceptance Model: An analytical study of a sample of the Iraqi auditing Offices
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Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks
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The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
Features tendency cosmic in contemporary Iraqi configuration
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The research current ( features tendency cosmic in contemporary Iraqi configuration) attempt to study the dimensions of the conceptual and philosophical foundations upon which the tendency of cosmic within the period that extended its influence beyond the place where I grew up to be circulated concepts in all parts of the world, it is no doubt that the world is now heading to rapprochement after the tremendous developments in the field of communication technology and reflected heavily on identity concepts, privacy, the concept of nation-states ... etc. to become an individual and a large area of access to other cultures, and all that aroused the interest of contemporary Iraqi artist this interest arising from the desire to keep up with d

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Aesthetic Values in Contemporary Daqi-zhou Ceramucs
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The current research deals with an analytical study of the ceramic works of one of the most important Japanese cities in the ceramics industry, which is the city (Dachi-Cho), which is characterized by a special and unique style from the rest of the other Japanese cities, as it uses special techniques for its potters and the families to which they belong, such as the technique of grafting and neriage. And printing graphics on ceramic pots. These and other techniques have spread in various countries of Asia and Europe, all the way to America, and transformations and revolutions have begun in these techniques until they have reached the point of absurdity. With all this scientific and technological development, the city (Dachi-Chu) remained

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Plain Language Movement and Legal Translation : An Analytical Study of Two Translations of a Contract of Lease from Arabic into English
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The present paper addresses one of the most challenging topics in translation; namely legal translation in the framework of two different approaches; the classical (formal) and the more recent (functional). The latter approach is the outcome of the process of simplifying legal language known technically as Plain Language Movement. The advent of this movement dates back to the 1950s, in response to the widely-held complain about the awkwardness of the legal register. Within this framework, the salient features of legal language, at the various linguistic and textual levels, underwent reconsideration in favor of more publicly digested expressions. The paper then subjects two translations of a lease contract to analysis in the ligh

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of financial technology in improving the financial performance of banks: A field study on a sample of private banks in Erbil governorate
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Abstract:

               Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
Style in contemporary Iraqi painting before and after the war
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What happened on the Iraq war in 2003 put the problematic about what can happen from a shift in the style of individual or collective in contemporary Iraqi art similar to what is known in the history of the modern art world.

It wanted the researcher to identify this dilemma in academic study looking for an explanation of this Alastfhamat from the entrance of the definitions shows laparoscopic destination, as it determines the address (b style in painting contemporary Aeraa before and after the war) was a comparative analysis, through a choice of two Iraqi artists who have production style known sets since before the war, in order to read the transformation that took place in art before and after their tactics, and in order to off

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Modern sound systems and their work in contemporary feature film
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Perhaps going to watch movies in cinemas today has become different from what it was before. The cinematic film, the clarity of the image and the luster of its colors pulled the rug out from under the most important change that occurred in the structure of the contemporary cinematography, which is the sound. The surround sound environment that immerses viewers in the realism of sound that reaches them from all directions, and for this the researcher found it necessary to shed light on this topic because of its importance, so the research problem was represented in the following question: (How are modern sound systems used in the structure of contemporary feature films?) The theoretical framework included two topics: the first: the dialec

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