Preferred Language
Articles
/
jeasiq-129
Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF NITROGEN FERTILIZERS ON GROWTH AND YIELD TRAITS OF MAIZE: EFFECT OF NITROGEN FERTILIZERS ON GROWTH AND YIELD TRAITS OF MAIZE
...Show More Authors

 

ABSTRACT

A field experiment was carried out in the fields of the college of agricultural engineering sciences, university of Baghdad during the fall season of 2021, in order to find out which of the cultivated genotypes of maize are efficient under nitrogen fertilization. The experiment was applied according to a RCBD (split plot design with three replications). The genotypes of experiment (Baghdad, 5018 and Sarah) and  supplying three levels of nitrogen fertilizer, which are N1 (100 kg/ha),  N2 (200 kg/ha) and N3  (300 kg/ha), the results of the statistical analysis are showed the superiority of the cultivar Sarah in the trait of number of days until 50% silking, chlorophyll

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Quality Improvement of the Locally Produced Alum
...Show More Authors

View Publication Preview PDF
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Evaluating the Quality of Authoritative Geospatial Datasets
...Show More Authors

General Directorate of Surveying is considered one of the most important sources of maps in Iraq. It produced digital maps for whole Iraq in the last six years. These maps are produced from different data sources with unknown accuracy; therefore, the quality of these maps needs to be assessed. The main aim of this study is to evaluate the positional accuracy of digital maps that produced from General Directorate of Surveying. Two different study areas were selected: AL-Rusafa and AL-Karkh in Baghdad / Iraq with an area of 172.826 and 135.106 square kilometers, respectively. Different statistical analyses were conducted to calculate the elements of positional accuracy assessment (mean µ, root mean square error RMSE, mini

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Assess the quality of air Basra province
...Show More Authors

Iraqi provinces suffer many of the environmental problems, appear explained these problems in the city of Basra, Basra, the largest province and is among Iraq's provinces in the annexation of oil fields, which is experiencing an oil production operations of large, it suffers from the burning of gas associated with oil extraction resulting in the emission severe gas process including toxic hydrogen sulfide gas (h2S) and oxides of carbon, sulfur and nitrogen in addition to the release of toxic metal elements such as mercury, arsenic, vanadium, which caused the man many serious diseases. , And perhaps one of the most important of these problems are worsening air quality and increasing cases of air pollution and the deterioration of the qual

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Evaluating the Quality of Authoritative Geospatial Datasets
...Show More Authors

General Directorate of Surveying is considered one of the most important sources of maps in Iraq. It produced digital maps for whole Iraq in the last six years. These maps are produced from different data sources with unknown accuracy; therefore, the quality of these maps needs to be assessed. The main aim of this study is to evaluate the positional accuracy of digital maps that produced from General Directorate of Surveying. Two different study areas were selected: AL-Rusafa and AL-Karkh in Baghdad / Iraq with an area of 172.826 and 135.106 square kilometers, respectively. Different statistical analyses were conducted to calculate the elements of positional accuracy assessment (mean µ, root mean square error RMSE, minimum and maxi

... Show More
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of application the principles of total quality management in Improving health services in hospitals exploratory study at Al-kindi hospital / Baghdad health department Rusafa
...Show More Authors

Abstract :

The purpose of the subject of Total quality management is an important management style in organizations including hospitals through the achievement of this method of success in the administration to include        this approach describes the provision of health services and make adjustment and suggestions that  help to improve the quality of health care on an ongoing basis . Hence the idea of the study to shed light on the reality of the application of principles of  Total quality management and to highlight the quality of health services provided in al-kindi hospital / Baghdad health department rusafa and the staff at the hospital were included to find out the appl

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 28 2022
Journal Name
Gsc Biological And Pharmaceutical Sciences
Survey of some plant for the Razzaza Lake and adjacent areas in Iraq
...Show More Authors

The study showed that there are (28) plant families present in Al-Razzaza Lake. The families are (Amaranthaceae, Amaryllidaceae, Aizoaceae, Apiaceae, Apocynaceae, Asteraceae, Brassicaceae, Boraginaceae, Capparaceae, Caryophyllaceae, Cistaceae, Colchicaceae, Convolvulaceae, Cynomoriaceae, Fabaceae, Frankeniaceae, Lamiaceae, Liliaceae, Malvaceae, Orobanchaceae, Plantaginaceae, Poaceae, Polygonaceae, Ranunculaceae, Solanaceae, Tamaricaceae,Typhaceae, Zygophyllaceae). Asteraceae family is the largest number of species found in abundance in this lake, followed by the Fabaceae family.

View Publication
Crossref
Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Taking Advantage of the Modulation Method on the Manicans in sitting the Basic Template Iraqi Female Bodies
...Show More Authors

The degree of the woman’s satisfaction on clothing depends, to a large extent, on the body measurements. If clothing is very wide, it shows her enormous and if it is too tight it may draw attention to the defects of the body. It may also lead to the compatibility or incompatibility of clothing with fashion. Whatever the quality of the garment in terms of sewing and design, the costume which is not suitable for body size may affect the physical style negatively and may give the wearer an improper look. Clothing was carried out without measurements and did not use models (templates). The method of preparation affected the overall appearance because it often did not fit the shape of the body completely. Therefore, people thought in many w

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Impact of Electronic Games on the Increase of School Dropout among Students in the Basic Stage in Jordan from their teachers’ Perspective
...Show More Authors

The study aims to identify the impact of electronic games on increasing the dropout rate among students in the basic stage in Jordan from their teachers’ point of view. The study adopted a descriptive survey method. Its community consisted of all fe(male) teachers of the basic stage in public and private schools, (First Amman, Irbid, and special education in Zarqa and Amman). The electronic questionnaire was used as a tool for the study. The results have shown that the effect of electronic games on increasing the dropout rate among students in the basic stage in Jordan was high. Besides, there are statistically significant differences due to the gender variable for males. There are statistically significant differences due to the varia

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Mar 21 2023
Journal Name
Biomedical And Pharmacology Journal
Development and Validation of HPLC Method For the Detection of Fusidic Acid Loaded in Non-ionic and Cationic Nanoemulsion-Based Gels
...Show More Authors

Fusidic acid (FA) is a well-known pharmaceutical antibiotic used to treat dermal infections. This experiment aimed for developing a standardized HPLC protocol to determine the accurate concentration of fusidic acid in both non-ionic and cationic nano-emulsion based gels. For this purpose, a simple, precise, accurate approach was developed. A column with reversed-phase C18 (250 mm x 4.6 mm ID x 5 m) was utilized for the separation process. The main constituents of the HPLC mobile phase were composed of water: acetonitrile (1: 4); adjusted at pH 3.3. The flow rate was 1.0 mL/minute. The optimized wavelength was selected at 235 nm. This approach achieved strong linearity for alcoholic solutions of FA when loaded at a serial concentrati

... Show More
View Publication
Scopus (3)
Crossref (1)
Scopus Crossref