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Faithful representation of accounting information according requirements width financial statements depending on international standard (IFRS-15) revenue from contracts with customers: Applied research in a sample of the joint stock companies listed on the Iraq Stock Exchange
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This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as raising the production capacity to economic prosperity, which helps in promoting accounting disclosure and confidence in these lists by its users. The research reached a set of conclusions, the most important of which is that the application of the International Financial Reporting Standard (15) Revenue from contracts with customers in companies listed in the Iraqi market for securities achieve the property of the faithful representation of accounting information and thus gives confidence in the financial statements of its users. The research recommended the need to use mathematical and statistical methods in measuring the qualitative characteristics of accounting information in general, and the property of faithful representation in particular, according to the model adopted in this research, which enhances the reliability of financial statements.

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
Expressive speech in the art of acting
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The expressive speech in the art of acting is considered to be the leading action for thinking and the interior interaction of the individual, in the organization of his relationship with the elements of the environment and its content, and the more acquired the individual's performance today skills in organizing and export of his conflicts and natural occasions , whenever , becomes more adaptable and an interpreted physically and acoustically inside pluralities in personalities, suited to the modern age. This research has addressed a range of topics related to expressive speech in the art of acting, since the first chapter included a systematic framework of the research, represented by the problem , the importance and aims of research t

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Project Scheduling By using Goals Programming – An Applied Research In Modern Village Project (Residential Building Aspectin In Wasit Governorate)
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One of the most important challenges facing project management at present time is to ensure project accomplishment in spite of the specific restrictions like the specific time the financial resources specialized to do the project ; which require an accurate consideration for time and cost . the modern village project (residential building aspect) is one of the great project that ministry of agriculture is trying to do Wasit  governorate it is chosen as the work in this project is dilatory for that is being studied in term of some modern mathematical and scientific methods like critical path method (CPM)which is one of the project management and scheduling methods to know the time needed to accomplish residential building pro

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Taxonomic and morphological studies on the genus Chrotogonus Serville, 1838 (Pyrgomorphidae: Orthoptera) from Pakistan, with reference to their habitats
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Species of genus Chrotogonus (surface grasshoppers) are phytophagous and damaging to various economical important plants in their seedling stages. In order to know the biodiversity of surface grasshoppers, the detailed study has been conducted from four provinces of Pakistan. During this study, biodiversity, taxonomy, diagnosis, morphometric analysis, habitat, global distribution, and remarks of each species have been described. Total of 826 specimens were collected and sorted out into three species and three subspecies: C. (Chrotogonus) homalodemus homalodemus (Blanchard, 1836), C. (Chrotogonus) homalodemus (Blanchard, 1836), C. (Chrotogonus) trachypter

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Use Of Artificial Neural Networks In Developing The Role Of Auditor In Discovering Fundamental Errors: An Applied Research In General Company for Electrical Industries and Nasr General Company for Mechanical Industries
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Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The phenomenon of Corruption and its impact on the growing problem of Unemployment in Iraq after a year ( 2003 ).
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        Corruption is a phenomenon that exists in all times and places, they appear in the developing countries and in developed countries, and in all political systems. And its repercussions and economic repercussions on the society in which it is rampant, and lead to the undermining of economic development and obstruction, is also working on increasing poverty and unemployment, as well as its role in the worsening of social problems, and political instability. And corruption is deviant behavior is illegal and contrary to the teachings of the religious and moral values. The emergence of this phenomenon is due to several reasons, including political, economic, social and cultura

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the market knowledge to improve marketing performance an empirical study for mobil communication companies in iraq
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       The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance  , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance  " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing perfor

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the law of amending the unified pension law No. (26) of 2019 on the size of tax revenues An applied research on a sample of Iraqi public universities: أثر تطبيق قانون التقاعد الموحد رقم (26) لسنة 2019 على حجم الايرادات الضريبية
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The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Planning Policy Directions for The Development of The Tax Outcome in Iraq for The Years (1990- 2010): An Applied Research at The General Board of Taxes
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The importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Dry Canal in Iraq and Mutual Growth in International Economic Environment
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In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
A Comparison Between Some Estimator Methods of Linear Regression Model With Auto-Correlated Errors With Application Data for the Wheat in Iraq
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This research a study model of linear regression problem of autocorrelation of random error is spread when a normal distribution as used in linear regression analysis for relationship between variables and through this relationship can predict the value of a variable with the values of other variables, and was comparing methods (method of least squares, method of the average un-weighted, Thiel method and Laplace method) using the mean square error (MSE) boxes and simulation and the study included fore sizes of samples (15, 30, 60, 100). The results showed that the least-squares method is best, applying the fore methods of buckwheat production data and the cultivated area of the provinces of Iraq for years (2010), (2011), (2012),

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