Preferred Language
Articles
/
jpgiafs-719
The role of accounting system in the recovery from the impact of financial crisis
...Show More Authors

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opinion on some questions and inquiries written by the researcher, while analyzing the results with some conclusions, the main conclusion is  the shortage of disclosing some material accounting information lead to take some inaccurate decisions by the investors; the second one is the flexibility and the improper use of the accounting standards participated in generating the financial crises, in addition to, the weaknesses of the supervisory organizations on the financial institutions is one of the main reasons behind the current financial crises, The study suggest a number of recommendations relating to the proposed reforms of the financial system to secure a greater role for accounting to not involve into the causes of financial crises.

 

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Aug 01 2023
Journal Name
The Nucleus
Studies on the role of retinol binding protien-4 in type 2 diabetic Iraqi patients with metabolic syndrome
...Show More Authors

Several adipokines are produced and secreted from adipose tissue, such as retinol binding protein-4, which triggers metabolic syndromes and insulin resistance. Retinol binding protein-4 transfers vitamin A or retinol in the blood. Higher levels of retinol binding protein-4 are interrelated with progress of metabolic disease, comprising obesity, metabolic syndrome, and type 2 diabetes mellitus. The present study investigates the role of retinol-binding protein-4 levels in type 2 diabetic Iraqi patients with metabolic syndrome. Sixty type 2 diabetic patients aged 40–53 years were examined. Of these 30 patients has metabolic syndrome and 30 without metabolic syndrome. The patients sampled were from the National Diabetes Center/ Mustansiriyah

... Show More
View Publication
Scopus (3)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Wed Jun 29 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Comparison Study for The Performance of Polyethersulfone Ultrafiltration Mixed Matrix Membranes in The Removal of Heavy Metal Ions from Aqueous Solutions
...Show More Authors

Polyethersulfone (PES) ultrafiltration membrane blending NaX zeolite crystals as a hydrophilic additive was examined for zinc (II) and lead ions Pb (II) removal from aqueous solutions. The effect of NaX zeolite content on the permeation flux and removal efficiency was studied. The results showed that adding zeolite to the polymer matrix enhanced the permeation flux. The permeation flux of all the zeolite/PES matrix membranes was higher than the pristine membrane. No significant improvement was observed in the removal of Zn (II) ions using all prepared membranes as the removal percentage did not raise above 29.2%. However, the removal percentage of Pb (II) ions was enhanced to 97% using a membrane containing 0.9%wt. zeolite. Also, it was

... Show More
View Publication Preview PDF
Crossref (7)
Crossref
Publication Date
Thu Jun 27 2019
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
RECORD OF GYRODACTYLUS BYCHOWSKIANUS BOGOLEPOVA, 1950 (MONOGENEA, GYRODACTYLIDAE) FOR THE FIRST TIME IN IRAQ FROM GILLS OF THE CYPRINID FISH ARABIBARBUS GRYBUS
...Show More Authors

The monogenean Gyrodactylus bychowskianus Bogolepova, 1950 is recorded in the present study for the first time in Iraq from the gills of the cyprinid fish Arabibarbus grypus (Heckel, 1843); which was collected from the Tigris River at Al-Taji Beach north of Baghdad Province during the period from July until November 2018.

View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The Participation of the Students of the Colleges of Education in the Iraqi Universities in Literacy and Adult Education in Iraq. The Students of the Departments of Holy Quran and Islamic Education (A model)
...Show More Authors

The study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.

The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.

<

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the Banking Capital on Finance Fixed Assets of the Bank: An Applied Study on a Sample of Iraqi Private Banks
...Show More Authors

To the Banks capital several uses, including the protection of deposits and this was approved by the Basel Committee, And Finance long-term investments which intended to investment in fixed assets that are essential to the continuation of banking activity, Fixed assets not financed from the funds of the deposit, but the owner equity do this jop. the current research tries to prove the effect of banks capital on fixed assets for a sample of iraqi private banks (bank of baghdad and Iraqi middle east Investment bank), for the period from 2011 until 2014. The research concluded that the capital of bank of baghdad affect on his total fixed assets by (84%), and the capital of Iraqi middle east Investment bank affect on his total fixed assets b

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
Excuse for ignorance in Islamic law         Financial transactions: (Contemporary Applied Models)
...Show More Authors

The researcher highlighted in his research on an important subject that people need, which is the excuse of ignorance in Islamic law. , As the flag of light and ignorance of darkness. Then the researcher lameness of the reasons for research in this subject as it is one of the assets that should be practiced by the ruler and the judge and the mufti and the diligent and jurisprudent, but the public should identify the issues that ignore ignorance and issues that are not excused even if claimed ignorance.
 Then the researcher concluded the most important results, and recommendations that he wanted to set scientific rules for students of science and Muslims in general, to follow the issues of legitimacy and learn its provisions and i

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Financial austerity in Iraq causes and effects on economic performance indicators
...Show More Authors

Abstract:

The Iraqi economy faces complex economic challenges that threaten the prospects for growth and stability in the short and medium term, The decrease in oil revenues on which Iraq is based in financing its total expenditure, both operational and investment, led to the emergence of a deficit in the government budget, As the global oil price crisis affected the revenues of the Iraqi government negatively, especially as this negative impact coincided with the increase in military spending resulting from Iraq's war against terrorism, Which led to the Iraqi government to implement austerity measures were to reduce public spending on several projects, which are less important compared to projects that a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 22 2022
Journal Name
World Bulletin Of Management And Law
THE IMPACT OF OUTSOURCING OF HUMAN RESOURCE ACTIVITIES ON ORGANIZATIONAL WINNING(FIELD RESEARCH IN A SAMPLE OF PREMIUM CLASS HOTELS -IN IRAQ)
...Show More Authors

The aim of the research is to test the effect of outsourcing human resources activities (independent variable) with its dimensions (outsourcing of staffing, outsourcing of training and development, outsourcing of wages and compensation, outsourcing of human resources information systems) on organizational winning (dependent variable) with its dimensions (the culture of winning, successful organizational change, continuous improvement, and adoption of risk). The research problem was the questions posed by the researcher, the most important of which is the extent to which the research sample realizes the importance of applying outsourcing to human resources activities and its role in organizational vi

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of two non-nutritive sucking patterns on the development of anterior open bite in children of two kindergartens in Baghdad city
...Show More Authors

Background: Non-nutritive sucking habit (NNSH) is the main environmental causative factor that disturbs normal orofacial development. In spite of the harmful effect of pacifier as a NNSH, mothers aware from the other types of NNSH like thumb sucking far more than pacifier use. Open bite is one of the most challenging malocclusions in orthodontics due to the high prevalence of relapse after treatment, so preventing the causative factor of its occurrence is essential at early age of child life. This study aims to assess the impact of two non-nutritive patterns on the development of anterior open bite in primary dentition and to compare which of these habits mostly affect open bite development. Materials and Methods: The sample consisted of

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Thu Aug 28 2025
Journal Name
Journal Of Baghdad College Of Economic Sciences University
The impact of competitive pressures and strategic renewal of business organization Field research in a sample of premium class hotels- in Iraq
...Show More Authors

هدف البحث الى بيان طبيعة ارتباط والتأثير بين الضغوط التنافسية (المتغير المستقل) والتجديد الاستراتيجي (المتغير التابع) ، تم تطبيق البحث في فنادق الدرجة الممتازة في بغداد. وبلغت عدد افراد عينة البحث (99) مديراً يعملون في (6) فنادق من الدرجة (الممتازة) ببغداد، وهي (فندق الرشيد، فندق عشتار، فندق ميريديان، فندق المنصور، فندق بابل، وفندق بغداد) وتم اجراء التحليل الاحصائي باستخدام البرنامج الاحصائي AMOS وظهرت وجود تنافسي

... Show More
View Publication Preview PDF