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The Impact of the Adoption of IAS.1 on Improving the Qualitative Characteristics Using Financial Indicators - An Applied study
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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.

 

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Wireless Network Control System for Electro Stati Precipitator in Cement Plants
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    Wireless control networks (WCNs), based on distributed control systems of wireless sensor and actuator networks, integrate four technologies: control, computer network and wireless communications. Electrostatic precipitator (ESP) in cement plants reduces the emissions from rotary kiln by 99.8% approximately. It is an important thing to change the existing systems (wireline) to wireless because of dusty and hazardous environments. In this paper, we designed a wireless control system for ESP using Truetime 2 beta 6 simulator, depending on the mathematical model that have been built using identification toolbox of Matlab v7.1.1. We also study the effect ofusing wireless network on performance and stability of the closed l

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
Technical Variation in Scientific Model
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The present study tackles the scientific model and the mechanisms of operating in the formation of the image of the artistic work to create a scene that cares for the aesthetic decoration through raw and techniques and employing them to express the aesthetic values that care for what is not familiar and deviation from the familiar in the visual exhibition and the care for the employment of the technical abilities, lighting, and sound as well as the employment of multiple materials. The research presents the objectives of his study in the exhibition hall of Natural History Museum (University of Baghdad) to create an aesthetic and expressive state at the same time. Then, in the theoretical framework the researcher traces the experiments of

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Publication Date
Sun Jun 02 2013
Journal Name
مجلة حولية المنتدى
الثورات العربية واثرها على معادلة التحولات الاقليمية في الشرق الاوسط
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يعد موضوع الثورات العربية من الموضوعات التي تحظى بأهمية كبيرة على المستويين الاقليمي والدولي، لذا فقد طورت مؤسسات الابحاث الدولية ومراكز صنع القرار السياسي والاستراتيجي الاطر والمفاهيم الجديدة في مجال السياسة الدولية، نظرا للتطورات التي شهدتها المنطقة العربية والتي استدعت التطرق الى مجموعة من المفاهيم النظرية ذات العلاقة الوثيقة بما هو حاصل في المنطقة العربية من تغييرات مما تطلب الامر البحث والتدقيق ومن

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
التفكير المزدوج ودوره في تعزيز روح التسامح لدى طلبة الجامعة
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    Sought Current search to know the concepts of modern literature theoretical educational, psychological and social are thinking double and tolerance and the definition of them in the theoretical frameworks of religious, social and psychological to clarify their role in life in general and in university life private and to understand their respective roles in the promotion of the other, and research has included a chapter first to identify the importance and the objectives and terms Search in detail, and a chapter of a second frameworks and theoretical literature of concepts ranging from religious heritage in Islam and other religions, especially the concept of tolerance, then look at social, psy

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Publication Date
Sun Nov 11 2018
Journal Name
Arab Science Heritage Journal
الصورة الصورة الواقعية في التراث السردي العربي ((الشخصيات والأماكن مثالاً))
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(Abstract)

A man find himself in front of narrative literal productions when he read the title of this paper that deals with specialist , followers of Arabic literal narration productions through the era of Arabic literature in a period arrived to 1500 years. It is strange to present (Narration art in Arabic heritage) , in addition to (Arabic diwan) . This matter introduces us to come back to the past to inspect Arabic narration production , specially that is called (Artistic narration ) which is full ,variety of purposes and goals.

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Estimation Multivariate data points in spatial statistics with application
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This paper  deals  to how to estimate points non measured spatial data when the number of its terms (sample spatial) a few, that are not preferred for the estimation process, because we also know that whenever if the data is large, the estimation results of the points non measured to be better and thus the variance estimate less, so the idea of this paper is how to take advantage of the data other secondary (auxiliary), which have a strong correlation with the primary data (basic) to be estimated single points of non-measured, as well as measuring the variance estimate, has been the use of technique Co-kriging in this field to build predictions spatial estimation process, and then we applied this idea to real data in th

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Publication Date
Thu Aug 27 2020
Journal Name
Arab Science Heritage Journal
أنساق المثاقفة التراثية في مجموعة "روحه البحر والريح" ليونس البوسعيدي
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Abstract traditional acculturation is one of the significant phenomena which is used in the old and modern arabic poetry.  Poets have found in this tradition and flourishing arena for acculturation and interaction to Express their thoughts and inspection

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Publication Date
Sun Apr 05 2026
Journal Name
Journal Of Studies And Researches Of Sport Education
دوافع اعتراض اللاعبين على قرارات الحكام في لعبة كرة القدم
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Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
التأثير المتبادل بين نشاط المعلم ونشاط التلميذ في العملية التعليمية
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أهمية الدراسة والحاجة اليها:

          يعد النشاط المدرسي للمعلم والطالب جهدا عقلياً وبدنياً يبذله المعلم والطالب بمساعدة المدرسة لتحقيق اهداف مرسومة وهو ممارسة تظهر في اداء الطلبة على المستوى الحركي والفعلي والنفسي والاجتماعي بفعالية داخل المدرسة وخارجها. (اللقاني،بلا، ص82).

          ان الانشطة والبرامج المدرسية التي تنظم داخل الصف

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Posttraumatic growth in Iraqi women who have lost close relatives
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During recent decades, hundreds of thousands of Iraqis lost their lives as a result of wars, economic blockade, or acts of violence and terrorism. The loss of a family member, especially husband makes women suddenly bears full responsibility for the family. Lost could impose new changes in psychological, social, and economical roles. These changes usually combine with the negative effects aftermath the lost trauma. Some of the reports in Iraq showed there were increased and huge numbers of widows and orphans. This study aimed to identify the aspects of Posttraumatic Growth (PTG) in Iraq women who lost their close relatives (especially husbands). 52 of Iraqi women who lost their husband and 49 women who experienced other traumatic events

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