Preferred Language
Articles
/
DheXpZEBVTCNdQwCCpdo
International Financial Reporting Standards and Their Impact on the Value of the Economic Unit
...Show More Authors

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting standards significantly impacts the economic unit's value. These findings contribute to the debate on the effectiveness of IFRS in emerging markets and provide valuable insights for policymakers, regulators, and practitioners aiming to improve the quality of financial reporting and economic evaluation. The study emphasizes the importance of considering local economic conditions and the level of support for applying IFRS when assessing the impact of the standards on the economic unit's value. This research opens horizons for further investigation into the factors mediating the relationship between IFRS adoption and economic unit assessment, aiming to enrich information about the role of financial reporting standards in economic development.

Scopus Crossref
View Publication
Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of an Oral Health Education (OHE) program by teachers and mothers on adolescents' oral health
...Show More Authors

Background: Adolescence is one of the most dynamic stages of human development. However, Oral health is an integral part of public health, significantly impacts on the quality of life. OHE program is an important issue that should be given to them. The aim of this study was to evaluate oral health outcomes on adolescents' oral health by teachers and mothers Materials and Methods: The study was carried out in seven schools of Diyala - Baquba city. This 14-weeks duration study assessed the effectiveness of school OHE program on oral hygiene status, gingival health, and halitosis assessment of 80, 12 year-old, both genders of school adolescents. From the selected schools, one group was supervised by the teachers and the other was supervised

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of wages and benefits systems on the performance of employees A field study in the General Company for Food Industries in the city of Baghdad
...Show More Authors

The research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 05 2026
Journal Name
Journal Of The College Of Education
The schools importance at the age of the message and its impact historical thought
...Show More Authors

View Publication Preview PDF
Publication Date
Wed Dec 28 2022
Journal Name
Al–bahith Al–a'alami
Economic Television Media and Shaping Public Trends
...Show More Authors

The problem of this paper is identified by knowing the role of the economic television media in shaping the audience's attitudes. It seeks to understand the type of relationship between the dependence of the economic elite audience on news bulletins and its cognitive implications. The categories of Iraqi society, namely, the economic elite category. This paper adopted the descriptive survey method for the period from 3/1/2022 - 6/31/2022. The sample was extracted according to the relative stratified sampling method in the city of Baghdad. A set of results has been concluded, the most prominent of which is the public's heavy reliance on economic news bulletins to obtain news and information, as indicated by (63%) of the respondents partic

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
The Impact of Varying of Structural & Formal Urban Types on the Coherence of Elements of Dense Urban Fabric
...Show More Authors

Planning for a city with human identity considers the needs of human being that exist in the traditional cities where it was so easy creating place there, on the other hand, modern cities refuse these values and reduce the human characters of urban fabric elements , and the searching for the concept of " Urban Coherence " considers the knowledge about urban theory, especially Morphological attitudes finding three sides of making the coherence of dense urban fabric which are " Functional Complementarily , Formal Complementarily ,

Contextual complementarily “and the differentiation of these sides within the variety of spatial structural patterns between the organic type of traditional city and the gridiron type of modern city. To

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Teaching impact of the Reflex Learning Strategy on the Fifth Class Female Student Achievement of the Geography Content Material
...Show More Authors

 The research aimed to find the effectiveness of teaching impact of the reflex learning strategy on the fifth class female student achievement of the geography content material). The researcher adopted the null hypotheses (there are no statistically significant differences at (0,05) level between the women score mean of the experimental group student who has been taught by the cement material assigned by the reflex learning strategy, and that of the control group who have been taught by the traditional method on the achievement test. The researcher adopted the post-test experimental design to measure students’ achievement. The population of the present study has been limited to the fifth literary class female stud

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
The diagnostic value of Paraoxonase (PON 1) enzyme activity in the diagnosis of knee joint osteoarthritis: case control study
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Wed Dec 30 2015
Journal Name
Al-kindy College Medical Journal
Subclinical Hypothyroidism in Obese Iraqi Patients Attending Obesity Research and Therapy Unit
...Show More Authors

ABSTRACTBackground Subclinical hypothyroidism is mild thyroid hormone deficiency, defined by elevation of serum thyroid-stimulating hormone concentration despite a normal free T3, free T4 level, can be distinguished by clinical and circumstantial observations from other conditions that cause this constellation of laboratory findings. The aim is to find the prevalence, anthropologic, and metabolic changes associate subclinical hypothyroidism(SH) in adult patients presented to obesity research and therapy unit (ORTU Objective: To find the prevalence of subclinical hypothyroidism (SH) in adult obese patients presented to obesity research and therapy unit (ORTU) in AL-Kindy College of medicine and to describe the anthropologic and metabolic

... Show More
View Publication Preview PDF
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of big data analytics in measuring and analyzing the quality costs of economic units : applied research in the Iraqi company for seed production
...Show More Authors

                The research aims to explain the role of huge data analyzes in measuring quality costs in the Iraqi company for the production of seed, and the research problem was diagnosed with the weakness of the approved method to measure quality costs, and the weak traditional systems of data analyzes, the researcher in the theoretical aspect relied on collecting sources and previous studies, as well as Adoption of the applied analytical approach in the practical aspect, as a set of financial analyzes were applied within the measurement of quality costs and a statement of the role of data analyzes in the practical side, the research concluded to a set of conc

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
Trends in Media Discourse during International Crises: An Analytical Study of the US Withdrawal from the Nuclear Deal
...Show More Authors

The research focuses on the withdrawal of the United States from the nuclear agreement signed between the permanent members of the United Nations Security Council and the Islamic Republic of Iran concerning its nuclear program. This withdrawal has caused disruption in the official media discourse of the concerned countries. Therefore, the main question can be posed: Are there differences in the positions of countries related to the nuclear agreement, as well as those countries affected by it, before and after the official withdrawal of the United States on May 8, 2018?
The research aims to shed light on the trends in media discourse of the countries that signed the nuclear agreement and those affected by it b

... Show More
View Publication Preview PDF
Crossref (1)
Crossref