Preferred Language
Articles
/
jeasiq-1928
The Impact of the Adoption of IAS.1 on Improving the Qualitative Characteristics Using Financial Indicators - An Applied study
...Show More Authors

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financial statements using the indicators of financial analysis for the Bank of Baghdad. The research reached a number of conclusions, the most important of which is the impact of the adoption of the International Accounting Standard (IAS.1) on the qualitative characteristics of accounting information for the financial statements of the Bank of Baghdad, and this appears clearly in the calculation of indicators of financial analysis. The most important recommendations were the necessity of requiring all local banks to adopt the International Accounting Standard (IAS.1) continuously according to internal and external variables, which will be reflected in the quality of accounting information and the need to use financial and non-financial indicators because of their impact in improving the quality of internal and external decisions.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
أسلوب بيز في تحليل البيانات غير التامة
...Show More Authors

In this paper we will explain ,how use Bayesian procedure in analysis multiple linear regression model with missing data in variables X's  as the new method suggest , and explain some of missing  Patterns under missing mechanism , missing complete at random MCAR and compare Bayesian estimator with complete case estimator by use  simulation procedure .           

View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
سلوك السائح ودوره في تحديد النمط السياحي
...Show More Authors

المقدمة

تعد السياحة احد مستلزمات الحضارة الحديثة لما تفرزه من آثار ايجابية ودور متميز في دعم الاقتصاد الوطني وتقليل نسبة البطالة وتنشيط الحركة التجارية بين البلدان، اذ لا يمكن ان نتصور وجود بلد متحضر بلا فنادق ولا سياحة وتقديم مختلف السلع والخدمات سياحية التي يمكن ان تسبع الحاجات والرغبات واذواق السياح من خلال  وجود منشآت سياحية تعكس النمط السياحي القائم على اختلاف انواعه

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
بزوغ مفهوم الرضا الوظيفي في السلوك التنظيمي
...Show More Authors

جديرة تلك المجلة العريقة (Journal of management history) لما تقوم به من دور متميز في تأصيل الفكر الاداري وتنسيب الموضوعات لأصحابها الحقيقيين. فالمجلد (12)، العدد (3) لعام (2006) من هذه المجلة حمل مراجعة تاريخية كبيرة لعنوان عميق هو
(The emergence of job satisfaction in organization behavior A historical overview of the dawn of jop attitudes research)، للباحث (Thomas A. Wright) الاستاذ في قسم العلوم الادارية بجامعة نيف

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Active design and its principles in industrial product design
...Show More Authors

 The problem of the research came through the following question (what is the effectiveness of active design in contemporary industrial products), and it emphasized the importance of research to make society with its members in a positive state of activity, and what can help the industrial product design to achieve this, but the goal of the study is (determining the characteristics and principles of design Active and its effectiveness in the industrial product), and the study was determined by industrial products related to daily, recreational and sports activity, The researcher relied on a form to determine the axes of analysis for the sample models, in order to reach the results of the research, the most important of which are: Realiz

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
المنافع المنافع الحيوانية الواردة في القرآن الكريم
...Show More Authors

Quran is a basic reference of production it is as a source to all sciences, Ayat of Quran would mention the importance of benefits of animals.  Quran contain full surrat named in animal names as Al-Baqara that is to clarify its benefits and importance in human’s life.

 

View Publication Preview PDF
Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
مرويات مرويات الفكر الغيبي في مصر المملوكية
...Show More Authors

   This research has been devoted to the study narratines of the metaphysical concepts in Egypt during the Mamluk era ( 648-923 AD/1250-1517 AH). The study consists of three sections and an  introductionwhich highlights the study at that time for its great impaction public life in Egypt.

View Publication Preview PDF
Publication Date
Mon Dec 01 2008
Journal Name
Political Sciences Journal
أصل التفاوت في الاتجاهات السياسية بين الناس
...Show More Authors

أصل التفاوت في الاتجاهات السياسية بين الناس

View Publication Preview PDF
Crossref
Publication Date
Wed Nov 28 2018
Journal Name
Arab Science Heritage Journal
النشاط النشاط الطبي في العصريين الراشدي والأموي
...Show More Authors

the subject of medical activity in eras Rashidi and Umayyad is one of the most important for study  because Medicine is related to human life and health Medicine is important science which should be identified and interested. the Prophet Muhammad emphasized God bless him and to pay attention to the study of medicine through the Hadith.

View Publication Preview PDF
Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
توظيف الخبر الصحفي في أنشطة العلاقات العامة
...Show More Authors

مما لاشك فيه إن من أهم الأساليب التي تعتمد عليها أقسام العلاقات العامة في تحقيق أهدافها هو توظيف الخبر الصحفي ويشمل ذلك اهم أهداف العلاقات العامة ومنها التواصل مع الجماهير داخليه وخارجية ، بناء الصورة الذهنية الايجابية ، الإعلان ، الترويج ،..... الخ وفي اطار التطور الكبير الذي شهده علم العلاقات العامه في العقود الزمنية الاخيرة تزايد وتوسع الاعتماد على التوظيف الإخباري عن طريق بناء وتشكيل ومعالجة مضامين الخب

... Show More
View Publication Preview PDF
Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Borrowing in a diwan Moon Tree for Nazik Angels
...Show More Authors

The moon tree, the lover of the night, cholera, the sea changes its colors are poetic products left by the pioneer of free poetry, as many have called her. She used to write poetry and publish it in magazines and newspapers until she published it with collections that came into existence from an early age. Several factors helped her in that that contributed to the formation of her personality and the maturity of her talent, including factors Family, including environmental, and psychological, until she later became the focus of attention of many, so she became taught in the universities of London, and students stood by her method of writing free poetry, this poetic color that Badr Shaker Al-Sayyab participated in pioneering. Whoever exam

... Show More
View Publication Preview PDF