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i, The Impact of Adoption of IFRS 9 on the Value Relevance Accounting Information for the Companies Listed in ISX
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This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

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Publication Date
Thu Nov 01 2018
Journal Name
International Journal Of Computing And Digital Systems
The Perception of Information Security Threats Surrounding the Cloud Computing Environment
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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
The Classical Continuous Optimal Control for Quaternary Nonlinear Parabolic Boundary Value Problems
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In this paper, our purpose is to study the classical continuous optimal control (CCOC)  for quaternary nonlinear parabolic boundary value problems (QNLPBVPs). The existence and uniqueness theorem (EUTh) for the quaternary state vector solution (QSVS) of the weak form (WF) for the QNLPBVPs with a given quaternary classical continuous control vector (QCCCV) is stated and proved via the Galerkin Method (GM) and the first compactness theorem under suitable assumptions(ASSUMS). Furthermore, the continuity operator for the existence theorem of a QCCCV dominated by the QNLPBVPs is stated and proved under suitable conditions.

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Publication Date
Fri Apr 21 2023
Journal Name
Aip Conference Proceedings
Efficient computational methods for solving the nonlinear initial and boundary value problems
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In this paper, three approximate methods namely the Bernoulli, the Bernstein, and the shifted Legendre polynomials operational matrices are presented to solve two important nonlinear ordinary differential equations that appeared in engineering and applied science. The Riccati and the Darcy-Brinkman-Forchheimer moment equations are solved and the approximate solutions are obtained. The methods are summarized by converting the nonlinear differential equations into a nonlinear system of algebraic equations that is solved using Mathematica®12. The efficiency of these methods was investigated by calculating the root mean square error (RMS) and the maximum error remainder (𝑀𝐸𝑅n) and it was found that the accuracy increases with increasi

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
the administrative investigation and its impact on the performance of the offices of the inspectors General.
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The purpose of this research is to highlight the relationship between the   administrative investigation and the improvement of institutional performance, and the research sought to achieve a set of cognitive and applied goals. the administrative investigation is the modern trend of managing the offices of the general  hginspectors and the main source to build the necessary standards to manage and invest its resources efficiently and effectively required to achieve the goals it seeks. The institutional performance is the cornerstone for the implementation of all tasks and duties carried out by institutions operating within the borders of a particular country, The significant change

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of the Selective Model on the Acquisition of Kurdish Grammar Concepts among Female Students in the Eighth Grade
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This research aims to identify the impact of the selective model in acquiring the concepts of Kurdish grammar among female students in the eighth grade, and to achieve the goal of research, the researcher selected the experimental design with partial control  and dimensional testing; the sample includes basic schools in the Chim district of Chamal/ Sulaymaniyah and randomly selected the basic school (Maha Bad) to be the field of application of the experiment and the random drawing method was chosen: two out of three sections and the number of students of the two sections is (75) students; section (C) represents the experimental group that studied the rules according to the selective model and its number is (37) students, while secti

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Publication Date
Tue Jun 28 2022
Journal Name
College Of Islamic Sciences
The impact of sins and disobedience on the individual and society in the Holy Quran objective study
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     The Noble Qur’an is the book of God, the Blessed and Exalted, in which is the teachings of God Almighty’s religion, which is Islam, in order for people to unite it and establish servitude to it. The individual and the society alike saw it appropriate to make my opinion alerting the seriousness of this matter, so the research was entitled (The Impact of Sins and Disobedience on the Individual and Society in the Holy Qur’an - Objective Study), knowing that we touched upon some of the effects, which we found it appropriate to mention in this research in the service of the good. Its details came in the Holy Qur’an without referring to others, noting their arrangement in the Holy Qur’an..

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of corporate governance on narrowing the expectations gap in the audit work environment (field study)
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The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
The impact of the Turkish intervention in northern Syria on the Syrian Turkish relations during (2011-2019)
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This study aimed to provide a theoretical framework for the impact of the Turkish intervention in northern Syria and the extent of its impact on the relations between the two countries.

It also sought to answer the study's main question: What is the impact of the Turkish intervention in northern Syria on Turkish-Syrian relations during the period 2011-2019 ?.   

In this study, the historical method, the descriptive method, and the systems analysis method were used, with the aim of arriving at an accurate and realistic understanding of the Turkish-Syrian relations.

The study reached a set of results, the most important of which was that the Syrian-Turkish relations are based on interests, and that all alliances and

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Estimation of Parameters for the Gumbel Type-I Distribution under Type-II Censoring Scheme
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This paper aims to decide the best parameter estimation methods for the parameters of the Gumbel type-I distribution under the type-II censorship scheme. For this purpose, classical and Bayesian parameter estimation procedures are considered. The maximum likelihood estimators are used for the classical parameter estimation procedure. The asymptotic distributions of these estimators are also derived. It is not possible to obtain explicit solutions of Bayesian estimators. Therefore, Markov Chain Monte Carlo, and Lindley techniques are taken into account to estimate the unknown parameters. In Bayesian analysis, it is very important to determine an appropriate combination of a prior distribution and a loss function. Therefore, two different

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Testing the Moderating Role of Financial Resources in the Relationship between Diversification Strategy & Firm Value
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It has aimed by this research at presenting new interpretations to diversification phenomenon and its possible effects on firm value. These interpretations are culminated by the disclosure of the distinct role of resource-based view in the study of relationship between diversification strategy and firm value. The study has conducted on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period
(2005-2011). This first local attempt, which has based on panel dat--a analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion surrounded the true linkages between t

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