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Measurement and accounting disclosure for small and medium-sized enterprises according to the International Financial Reporting Standard (SMEs) and its reflection on the fairness of financial statements.
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The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The research reached a set of conclusions, the most prominent of which is. The emergence of fundamental differences between the applications of the small and medium-sized enterprises standard on the one hand and the applications of the unified accounting system on the other hand, and this is what appears in the table of the impact of adopting the International Financial Reporting Standard for Small and Medium Enterprises before and after implementation. Simplifying the accounting measurement and disclosure requirements within the SMEs standard enables Iraqi companies to apply it and thus prepare globally comparable financial statements, which increases the chances of foreign companies entering to invest in Iraq. The research recommended the necessity of developing an effective system for the transition to the international financial reporting standard for small and medium-sized enterprises and removing the obstacles that face small and medium enterprises when implementing it.

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Design trends of family dual-used in small spaces: محمد سعد الجميلي
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Comes interest in the subject matter in the selection of the Family industry globally as one of the important industries which have developed a clear and significant in recent years, to look at these products and designs to their functional importance have appeared in recent years, the phenomenon of the small spaces because of housing Population density showed the need to find a spare Furniture fit these small spaces On this basis, determine the objective of this research is to arrive at a design techniques for dual-family employee for small spaces research sample included a double family manufactured in laboratories industry Furniture in Baghdad and local research sample includes family double Decker.Research focused on the first four c

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Practices of marketing deception and its impact on organizational reputation / applied research in the relics of Baghdad
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     The research aims to enrich the subject of marketing deception, which is still in the concept stage at the level of the research sample and to allow future researchers to contribute to addressing the concept of marketing deception and linking it with other variables. The research problem is that is there a correlation between marketing deception and organizational reputation in Baghdad assets. What is the reflection of marketing deception on the organizational reputation in the assets of Baghdad? The research is concerned with shedding light on the reputation of the organization in terms of frequency of purchase, place of purchase, brand loyalty, and knowing the impact of marketing deception on these fact

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Return Variation on Investment as a Function for the Difference of Market Share: An Applied Research on a Sample of Private Banks listed in Iraq Stock Exchange (ISX)
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    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of innovative marketing skills on the broad recommendation Survey Research at Asia Telecom- Iraq
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The research aims at clarifying the relationship between innovative marketing skills and broad recommendation as a vital and important issue for organizations in general and service organizations in particular to demonstrate how innovative marketing skills contribute to broad adoption and to determine the relationship between interdependence and the impact of innovative marketing skills on the broad recommendation. Some questions are posed by the research problem. Is there a clear awareness among individuals in the company about the concept of marketing marketing skills and how do innovative marketing skills affect the broad recommendation of the surveyed company? How innovative marketing skills relate to the broad recommendation

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting information system and its role in enhancing competitivness in the public industrial sector companies in iraq, from the standpoint of the auditors at the federal supeme audit board field study
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In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of knowledge workers characteristics on knowledge acquision “Survey Study of the views of a sample of engineers and technicians in the Directorate of Electricity In the city of Sulaymaniyah
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Purpose: The research aims to diagnose the current availability of knowledge workers characteristics and the role of these characteristics in knowledge acquision in the city of Sulaimaniya Directorate of Electricity, and to identify the differences between personal and occupational characteristics of a sample of research and its impact on the availability of such properties.

Design/methodology/approach :to achieve the objectives of the research questionnaire was developed especially for it and then distributed to a sample of engineers and technicians working in the Directorate of Electricity city of Sulaimaniya, where the sample of the research (52) respondents.

Findings:  the most important conclusions reached

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
The small provisions of his upbringing and manners
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Praise be to Allah, Lord of the Worlds, and peace and blessings be upon our master Muhammad and his good and pure family. At the end of this research, we summarize some of the most important findings of our research, namely:
Raising a child properly from childhood leads to integrity in the life of the individual society, and if the young raised bad education, this education will affect itself and society negatively, so on parents and government institutions in any country to take care of children, and Islamic countries Specifically to give the child great attention; he is raised on the Koran and watered from its fountains, and armed with a weapon of morality from a young age, and to understand the biography of Mustafa (peace be upon h

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Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The relationship of forensic accounting to detecting tax fraud
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Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Empathy of University Students with Gender and Specialization Variables
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Abstract

This study aims to identify the empathy of University Students, as well as the significant differences in sympathy in terms of gender and specialization. To achieve the aims of the study, a scale of empathy was administered to a sample of (450) students collected randomly from Baghdad university. The results showed that the study sample has a level of empathy. There is a significant difference between males and females in empathy, in favor of the female students. There is no significant difference in empathy in terms of specialization (scientific, humanities), and the interaction between males and females. The study came out with a number of recommendations and suggestions. 

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the impact of corporate governance mechanisms on social responsibility reports for a sample of Iraqi companies listed on the Iraq Stock Exchange
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The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,

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