The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitability ratios and a positive impact on performance indicators compared with the financial ratios derived from the financial statements prepared on the basis of the consolidated accounting system. The main recommendations of the research were that analysts and users of financial statements should distinguish between changes in financial ratios and performance resulting from the transition to IFRS and business changes in financial analysis and decision-making.
Clarity and Visual Ratios of the Vibrant Place Making
The objectives of this study revolve around identifying the extent of funding impact on the future of the printed Iraqi press, and whether it threatens their chances of survival, stating the extent of technological development on the income of the printed newspaper, and identifying the causes of the financial crisis on the newspaper.
This research is classified as descriptive research, and the researcher used the survey method, and adopted the questionnaire of the views of the contactors, in five Iraqi newspapers (morning - extent - time - the way of the people - the call).
The research community included (68) respondents, whereby the comprehensive inventory method was used to define the research community, and the researcher used
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The Political Thinking Regarded as an important element for the formulation of the stat, weather in its formation, the structure of it s entity, its political system and it s governmental instruments .The political thinking can not act without determined strategy, So they intend to work hard to formulate a railed strategy that make them able to determine its directions to general issues.
The Study aimed to solve the problem through the following question:
1- What are the levels of Political Thinking and Strategic Analysis in the financial ministry?
2- What are the relation ship between the dimensions of Political T
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The research tagged (functional enhancement and its reflection on industrial product systems) focused on the possibility of enhancing industrial products in terms of form and functionality in a way that they are able to meet the needs of the user through the impact of technology and modern technologies on the functional enhancement of industrial products and their effectiveness in achieving formal and functional design variables, and producing products Industrial products are highly efficient and durable in order to improve them in order to meet the needs of the user, the transfer of technology between life forms and industrial products is desirable because the functional enhancement processes that occurred in general on industrial produ
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The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet profits. for these reasons, the human resources have got great importance for their great role in any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs. In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o
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Purpose\The researcher paper aims to determine the impact of information technology on the job performance, for Iraq private ban as through the use of technology dimensions of job performance.
The aim of this research: this study aims to discuss the importance of information technology and its role in achieving job performance and its impact on the Iraq banking sector design/ methodology/ approach used entrance design/methodology/approach- pilot, the questionnaire was used to collect data in order to develop a model to measure reliably and correctly to the variables of information technology and job performance, and hypotheses were tested through the use of some statisti
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نتيجة للتطور و انفتاح الاسواق الاقتصادية عالميا ظهرت اهمية الافصاح في القوائم المالية و اعدادهايكونمبني على ( العدالة و الشفافية ) في اظهار البنود الواردة فيها ، و لان هذه القوائم تعد لا كثر من جهة مستفيدة ( اصحاب المصلحة ) سواء كانوا مستثمرين او مقرضين او هيئات حكومية حيث يجب اعدادها بطريقة اكثر شفافية و بدون تحيز لجهة دون اخرى ،هدفت الدراسة الى التعرف على اهم الفروقات الضريبية المؤجلة التي تنشأ في الوحدات الا
... Show MoreThe Research examines the transmission advantage from Floor Trading (FT) to the Electronic Trading (ET) in the Iraqi Stock Exchange (ISE). Testing three hypothesis, first, test the significant different of market depth before and after period of ET used, second, test the significant different of market liquidity also before and after period of ET used. And third test the impact of market depth and liquidity on the performance of ISE. AnEvent Study is depended with 74 observing distributed equality on research period which is extent among 2006 to 2012, Note that the event window is 5-7-2009.The Result of hypothesis testing explore that the all three null main hypothesis is refusing and accept the alternative of it's because the ET
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The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard. With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.
In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl
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The study aimed to identify the reality of the application of cost accounting system in the contracting institutions in Saudi Arabia, and the extent of the reflection of the application of this system on the effectiveness and efficiency of the general performance of these institutions. Where the research community consists of the contracting institutions operating in the Saudi Arabia, and then a suitable random sample was selected from seventy one institutions. The researchers used the historical method to track the previous studies as well as the descriptive approach to conducting the field study. The study data were analyzed by SPSS statistical program.
The results of this study conclude that there is a
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