Preferred Language
Articles
/
jpgiafs-879
Accounting Disclosure for non-current intangible assets according to international accounting standard (IAS16, 36): A Comparative Study of the State Company for Travelers and delegates Transportations
...Show More Authors

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment of assets that require immediate recognition of losses resulting from the decline value of those assets as an important financial data from accounting of what they contain information useful to the appropriateness of the decisions of its users quality indicators. The research aims to demonstrate the impact of the application of international accounting standard (IAS16,36) on the financial statements and the importance of accounting disclosure for assets that impairment in value as well as the development of accounting applications contained in the uniform accounting system in line with changes in the economic environment, developments guided through the requirements of the two standards above and adapted according to the Iraqi environment. The research has come to a set of conclusions, including: Iraqi environmental lack of accounting to accounting rule governing the respect of intangible assets and its depreciations as well as a unified accounting system 's reliance on the historical cost basis for the registration of economic events and the lack of recognition of the value of such decline assets. It recommended the issuance of a private accounting rule assets Non-current tangible and disclose the drop -winning value her and forcing economic units to apply international accounting standard requirements (IAS16,36), given their importance in strengthening the appropriateness of accounting information property.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 31 2017
Journal Name
Journal Of Engineering
A Study on the Removal of Direct Blue 71 Dye From Textile Wastewater Produced From State Company of Cotton Industries by Electrocoagulation Using Aluminum Electrodes
...Show More Authors

The removal of direct blue 71 dye from a prepared wastewater was studied employing batch electrocoagulation (EC) cell. The electrodes of aluminum were used. The influence of process variables which include initial pH (2.0-12.0), wastewater conductivity (0.8 -12.57) mS/cm , initial dye concentration (30 -210) mg/L, electrolysis time  (3-12) min, current density (10-50) mA/cm2   were studied in order to maximize the color removal from wastewater. Experimental results showed that the color removal yield increases with increasing pH until pH 6.0 after that it decreased with increasing pH. The color removal increased with increasing current density, wastewater conductivity, electrolysis time, and decreased with increasing the concen

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of organizational change in easing the organizational conflict: an exploratory study of the opinions of a sample of managers and workers in Iraq to EarthLink Network Services Company And communications
...Show More Authors

Research on the role of organizational change in easing the organizational conflict focuses for being one of the important topics and relatively modern and which have a significant impact on the future of organizations, so this study was to identify the relationship and the impact of organizational change and of deportation (technological, organizational structure, human resources, the change in the task) at the organizational conflict in the Earth company link Iraq, in order to reach the goals of the research, it has been the development of a questionnaire distributed to a random sample of (100) composed employees from managers and heads of departments and the people and staff at the Earth company link Iraq, the study found: the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Differences of Style between English and Arabic Political Discourse: A Contrastive Study
...Show More Authors

Traditionally, style is defined as the expressive, emotive or aesthetic emphasis added linguistically to the discourse with its meaning is the same. In the current study, however, style is defined as the linguistic choice that the language users can make for specific purposes.

    This study, thus, aims at analyzing political Arabic and English speeches to find out whether there are differences of style between English and Arabic and whether the choices the language users make  can show any traits of their psychological status.

    To fulfill the above aims, the study hypothesizes that English and Arabic  speeches can be analyzed stylistically and that there are stylistic difference

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 10 2024
Journal Name
Humanities And Social Sciences Communications
The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq
...Show More Authors
Abstract<p>This paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, development of business managers, and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, a</p> ... Show More
View Publication
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
The Use of Digital Public – Relations in the Work of Iraqi Universities: A Survey Study of the Workers in the Departments of Public Relations
...Show More Authors

the digital public relations aim at make the workers getting the necessary information about the governmental institutions where they work and the enveronment surrounding them. it also tries to let the workers get the special knowlege of tthe publich relations and their jobs like the works of planning , arranging the active communication and executive skills needed in their writing , editing , special art skills for designing , production and technological skills to deal with the computer.
the problem of the research includes some questions as :
1- what are the uses achieved by degetal public relations workers at Iraqi universities (Baghdad, Mustansiriya, and Iraqi)
2- what are the tools used to apply digital public relations

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*
...Show More Authors

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 02 2017
Journal Name
Journal Of The College Of Languages (jcl)
Magic comparative study of the Old Testament mediator
...Show More Authors

Magic is an attempt to affect people or events either by cheating and charlatanry means or by expecting devil powers in order to bring advantage or to avoid a harm or to bring harm to others or to for see the future and divition .

     Magic is either real by the devil like writing majic works to prevent the marriage of someone and to depart the husband and his wife , causing someone to be distressed the physical and nervous diseases and stopping the stories and the project; majic can be artificial by being intellect and legerdemain and different types of triks and to cancel the magic by using magic or by protecting the self by using Talismans as well as presenting or offering sacrificers to the masters and th

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 01 2023
Journal Name
Bulletin Of Electrical Engineering And Informatics
A comparative study of Gaussian mixture algorithm and K-means algorithm for efficient energy clustering in MWSN
...Show More Authors

Wireless sensor networks (WSNs) represent one of the key technologies in internet of things (IoTs) networks. Since WSNs have finite energy sources, there is ongoing research work to develop new strategies for minimizing power consumption or enhancing traditional techniques. In this paper, a novel Gaussian mixture models (GMMs) algorithm is proposed for mobile wireless sensor networks (MWSNs) for energy saving. Performance evaluation of the clustering process with the GMM algorithm shows a remarkable energy saving in the network of up to 92%. In addition, a comparison with another clustering strategy that uses the K-means algorithm has been made, and the developed method has outperformed K-means with superior performance, saving ener

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Wed Mar 20 2019
Journal Name
Journal Of Legal Sciences
Open Price Contract- Compertive Study
...Show More Authors

The ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the

... Show More
View Publication
Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
Study the Impact of Silica Nanoparticles on the Properties of Several Dyes for the Fabrication of a Random Laser Gain Medium
...Show More Authors

Random laser gain media is synthesized with different types of dye at the same concentration (1×10-3 M) as an active material and silicon dioxide NPs (silica SiO2) as scatter centers through the Sol-Gel technique. The prepared samples are tested with UV–Vis spectroscopy, Fluorescence Spectroscopy, Field Emission Scanning Electron Microscopy (FESEM), and Energy Dispersive X-ray Diffraction (EDX). The end result demonstrates that doped dyes with silica nanoparticles at a concentration of 0.0016 mol/ml have lower absorbance and higher fluorescence spectra than pure dyes. FESEM scans revealed that the morphology of nanocrystalline silica is clusters of nano-sized spherical particles in the range (25-67) nm. It is con

... Show More
View Publication Preview PDF
Crossref