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Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments in the field of accounting, and to seek to open the Iraqi financial market to the global financial markets, as a step towards attracting investment and foreign capital, thus achieving the desired economic development.

Therefore, the aim of the research was to highlight the latest developments in accounting literature, which is the development of IFRS  and its importance and impact on the quality of accounting information, the research reached several conclusion, the most prominent of which comes :-

1- There is a significant positive effect of the development in IFRS in quality   accounting information in the financial statements of the Iraqi banks the sample of the research if applied in the future.

2- The results of the statistical analysis showed that all relations between the development of IFRS and the qualitative characteristic of accounting information are (fundamental &  enhancing) statistically significant.

The research also reached several recommendations, most notably the following :-

  • Necessity the Accounting and Auditing Standards Board in Iraq and the Central Bank of Iraq to oblige companies in general and banks in particular to apply IFRS, especially after proving the quality of accounting information prepared on its basis.
  • Necessity the responsible authorities to open the training courses, and the establishment of scientific seminars, and workshops for the training of accounting staff in the Iraqi environment on apply IFRS, especially in the current transitional period.

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Turkish Policy Towards Africa in the Era of the Justice and Development Party
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Turkish policy towards Africa witnessed important developments over time that began before the Ottoman era and then developed during the Ottoman era when the Ottoman state played an important role in maintaining security by confronting Portuguese interventions in North Africa and sending military aid. Thus, the Ottoman state was able to develop its policy towards Africa for important considerations based mainly on the employment of the religious factor and the spread of Islam for the African acceptance of the Ottomans in the African territories and thus, achieve economic, strategic and political motives. Later, these relations declined in the Republican era due to the weak political and economic potential of Turkey on the one hand and th

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Tuning of PID Controllers for Quadcopter System using Cultural Exchange Imperialist Competitive Algorithm
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Quadrotors are coming up as an attractive platform for unmanned aerial vehicle (UAV) research, due to the simplicity of their structure and maintenance, their ability to hover, and their vertical take-off and landing (VTOL) capability. With the vast advancements in small-size sensors, actuators, and processors, researchers are now focusing on developing mini UAV’s to be used in both research and commercial applications. This work presents a detailed mathematical nonlinear dynamic model of the quadrotor which is formulated using the Newton-Euler method. Although the quadrotor is a 6 DOF under-actuated system, the derived rotational subsystem is fully actuated, while the translational subsystem is under-actuated. The der

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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
The effect of readings on the multiplicity of explanatory significance of a single Qur’anic word, a study through the interpretation of Ibn Attia al-Andalusi
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The study aimed to clarify the meanings learned and inferred from reading books، letters and messages in Surat Al-Qur’an. The inductive method، the analytical method، and the deductive method، One of the most prominent results of the research: that the multiplicity of Qur’anic readings produces a variety and expansion in the meaning that has a clear impact on the interpretation by clarifying the meaning of the verse.

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Installing Quality of Gratitude in Children from an Islamic Educational Perspective
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The study aimed to identify how to raise grateful children from an Islamic educational perspective. For that objective to be achieved, the researcher used both of deductive and descriptive approaches using the method of documentary research. The study's results show that children are the real wealth of the community and the foundation of cultural building; therefore, paying attention their raising is a responsibility that must be shared by everyone; gratitude is part parcel of the Islamic doctrine, which is one of the greatest virtues; the virtue of gratitude is the attitude of the believers which in turn strengthens the bonds and expands the network of positive social relationships; It is also considered a cultural significance

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Privatization Thesis and its trends in Iraq after 2003
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The concept of privatization is built on the basis of the transfer of assets and services of the public sector to the private sector this concept has appeared in the eighties of the last century whene the high oil prices took place and recession solution swept the world Which called for the freedom of the market and left the room for the private sector to take the initiatine in economic activity.         Both the IMF have   adopted this thesis in their programs of the structural adjustment in light of external and internal factors helped to Create the conditions to accept thesis that under the pretext of achieving a number of economic goals.

In Iraq in spite of

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
Music Jawq military in Iraq: زينب صبحي عبد البياتي
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Was and military music still in Iraq whatever tributary of Music, where contributed Brphi Iraqi music musicians, authors and composers of musicians skilled and qualified teachers, was, and still have a big role in the growth and prosperity and progress of contemporary Iraqi music through active and vital role and make a lot of musical tenders excellence in various military and civilian walks of life whether it be in the days of war or peace.As it is the military music schools and the main source of the most important in the education of these machines and training. Therefore occupies the military musicians in Iraq prestigious and important, particularly in the Iraqi National Symphony Orchestra started the forefront of the musical instrum

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Oil Sector in Iraq (Reality and Prospects) Economic Analysis
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   The oil sector in Iraq suffered from several difficulties led to the decline and reduction of oil production and the deterioration of refineries and transport pipeline status in addition to the weakness of the technology side and the prevalence of financial and administrative corruption besides the high costs of rehabilitation of the oil sector and also administrative and institutional problems still ongoing. 

 In spite of Iraq's possession of vast oil wealth allows him to play an important role in the international energy market، he is still under the level. The production of oil doesn'<

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Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
Obstacles to achieving societal peace in Iraq after 2018
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    Community peace is achieved in law-based states Constitutional institutions with competence and powers, and otherwise that peace is shaken and begins to collapse. The movement of individuals and groups in the State is regulated by law The law and its proper application without selectivity or exception, and then the sense of equal opportunity and equal rights grows every citizen looks at his spouse, what he has, and when he is unbalanced, a sense of frustration and stealing of rights is generated Societal peace suffers from the shocks of instability and what is reflected in the surrounding environment. Instead of production, demolition takes place, which impedes the achievement of the required peace.  

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Hawkins' Strategy on the Achievement of Fourth Grade students in Arabic Language Grammar
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Abstract

The research aims to examine the effect of Hawkins' strategy on students in the fourth grade of primary school in the General Directorate of Education in Baghdad / Karkh 3 for the academic year (2020-2021). The research was limited to the topics of the Arabic language grammar book for the fourth grade of primary school. The researcher developed the research hypothesis, which is: that there is no statistically significant difference at the significance level (0.05) between the average scores of the experimental group students who study using the Hawkins strategy and the average scores of the control group students who study in the traditional method in the achievement test. The researcher set a number of

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