Preferred Language
Articles
/
jpgiafs-874
Disclosure of related parties in accordance with the requirements of International Accounting Standards: إنموذج قاعدة محاسبية مقترحه
...Show More Authors

        Positions related parties have become a regular feature and the general business and trade these days as it can enter the facilities in transactions with related parties on terms no enters them is with the parties relationship in normal circumstances, and that he found the funniest people relationship have an effect on the outcome of activity and financial position of the entity and its decisions financial and operational. In order to ensure "transparency" in the financial reports, most accounting around the world standards determines that disclosure of transactions with related parties, it is important to have a local accounting rules these relations as well as the unnecessary disclosure of the nature of these relations and compensation management and mutual operations between Related party balances and menu

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Performance evaluation of policies and programs accordance with guide prepared by a dutch court of audit and the board of supreme audit (case study in wasit state company for textile industries)
...Show More Authors

Abstract\

preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition,  And centered research problem in answering the following questions: Is performance evaluation system is available in Wasit State Company for Textile Industries(Research sample ), This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Dutch Cou

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Health- related quality of life for adult patient with chronic viral hepatitis B and C
...Show More Authors

Objective(s): This study aims to assess health related quality of life among Iraqi patients with chronic viral hepatitis
B and C also to find out the relationship between health related quality of life and patients demographic
characteristic and to design a new measurement scale for assessing QoL among viral hepatitis B and C patients
which can be suitable to be adopted for Iraqi patients
Methodology: A descriptive quantitative study is carried out at Gastroenterology and Hepatology Teaching
Hospital from February, 1st, 2011 to August 30th 2011, Anon probability (purposive sample) of (100) chronic viral
hepatitis B and C persons , who were clients of Gastroenterology and Hepatology Teaching Hospital / outpatient
clin

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 20 2025
Journal Name
Imam Ja'afar Al-sadiq University Journal Of Legal Studies
Weaponization of outer space from the perspective of international law
...Show More Authors

View Publication
Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
The Necessary and Sufficient Optimality Conditions for a System of FOCPs with Caputo–Katugampola Derivatives
...Show More Authors

The necessary optimality conditions with Lagrange multipliers  are studied and derived for a new class that includes the system of CaputoKatugampola fractional derivatives to the optimal control problems with considering the end time free. The formula for the integral by parts has been proven for the left CaputoKatugampola fractional derivative that contributes to the finding and deriving the necessary optimality conditions. Also, three special cases are obtained, including the study of the necessary optimality conditions when both the final time  and the final state  are fixed. According to convexity assumptions prove that necessary optimality conditions are sufficient optimality conditions.

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Sat Sep 23 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Role of Clinical Pharmacist in Reducing Drug Related Problems in Decompensated Liver cirrhosis patients
...Show More Authors

Patients with decompensated cirrhosis have typically prescribed a combination of therapeutic and prophylactic medications. Polypharmacy increases the probability of medication errors and drug related problems. Clinical pharmacists are highly effective at identifying, resolving, and preventing clinically important drug-related problems in their patients' care. The objectives of the study were the identification and classification of drug-related problems, as well as the discussion of these problems with health care providers (physicians, pharmacists, and nurses) and patients. Reduce their incidence as effectively as possible and educate all research participants on the significance of following their prescribed drug regimen

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Mon Jul 01 2019
Journal Name
African Journal Of Hospitality, Tourism And Leisure
The role of accounting information in reducing the funding constraints of small and medium enterprises in Iraq
...Show More Authors

The aim of the study is to examine the challenges of financing small and medium enterprises in Iraq and subsequently to proffer solutions to mitigate problems. These solutions are achieved by focusing on the role of accounting information on the financial projects in for example, hotel construction, and by providing the necessary accounting information for the concerned parties to finance these projects. In order to highlight the challenges associated with the funding of small and medium enterprises and the role of accounting information in reducing those challenges, a questionnaire was prepared. As the government authorities are the ones responsible for the accomplishment of these projects, a questionnaire form was distributed in the proje

... Show More
Scopus (19)
Scopus
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The secondary vocational education and labor market requirements in Iraq (the period after 2003(
...Show More Authors

Vocational education has great importance to comprehensive national development as it provides intermediate cadres able of operating the factories and laboratories in the farms and fields beside the work in the fields of health, service, administration and commercial. Due to the importance of this type of education in society, it is necessary to do a qualitative reform of vocational education in order to make the educational staffs get the necessary basic expertise to adapt the requirements of the labor market and try to rearrange and organize the workforce through put long-term economic and social policy through certain planning open to the workforce. The workforces structure according to gradual expansion in all the national ec

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The contemporary role of administrative accounting Renewal or threat
...Show More Authors

The contemporary role of administrative accounting Renewal or threat

View Publication Preview PDF
Crossref
Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Asymmetry of accounting information - the reasons and proposed treatments
...Show More Authors

The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regula

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Euro Dinar Trading Analysis Using WARIMA Hybrid Model
...Show More Authors

The rise in the general level of prices in Iraq makes the local commodity less able to compete with other commodities, which leads to an increase in the amount of imports and a decrease in the amount of exports, since it raises demand for foreign currencies while decreasing demand for the local currency, which leads to a decrease in the exchange rate of the local currency in exchange for an increase in the exchange rate of currencies. This is one of the most important factors affecting the determination of the exchange rate and its fluctuations. This research deals with the currency of the European Euro and its impact against the Iraqi dinar. To make an accurate prediction for any process, modern methods can be used through which

... Show More
View Publication Preview PDF
Crossref