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Are flection Of Accounting for Contingent Assets, Liabilities and Provision on Faithful Representation Characteristic of Accounting Information
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Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) listed company on the Iraq Stock Exchange and from all different sectors.                                                                                          

The research concluded that the measurement and disclosure of contingent assets, liabilities and provisions to achieve Faithful Representation characteristic of Accounting information and sub-characteristics relevant, as it ranged arithmetic mean of the results of testing president hypotheses and its subsidiaries between (19-20) is larger than the arithmetic mean premise of (15). The research recommended to the need for measurement and disclosure for contingent Assets and liabilities and provisions to different groups of users of financial information because of their impact on the credibility of that information, and thus influence the making economic decisions, Moreover need to Punish Companies Administrations That do not disclosure them for  the Responsible Authorities.          

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Publication Date
Wed Dec 27 2017
Journal Name
Al-khwarizmi Engineering Journal
A New Approach for Designing Multi Information Management System Using XML Technology
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XML is being incorporated into the foundation of E-business data applications. This paper addresses the problem of the freeform information that stored in any organization and how XML with using this new approach will make the operation of the search very efficient and time consuming. This paper introduces new solution and methodology that has been developed to capture and manage such unstructured freeform information (multi information) depending on the use of XML schema technologies, neural network idea and object oriented relational database, in order to provide a practical solution for efficiently management multi freeform information system.

    

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Publication Date
Tue Jan 01 2019
Journal Name
African Journal Of Hospitality, Tourism And Leisure
Employing marketing information systems for the success of small and medium enterprises: A field study of some Tourism and Travel companies in Baghdad
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Publication Date
Sun Sep 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Shot Peening on Fatigue Properties for Corroded and Uncorroded (CK35) Steel
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The traction property is one of the important mechanical properties, especially the rotary parts which are subjected to constant and variable loads There are many methods used to improve this property, and the shoot peening by metal balls is considered the most critical one. the study focuses on this characteristic of steel CK35 used in many engineering applications as the rotating shafts and railway This study shows that the fatigue strength is improved by14% after shoot peening with metal balls. The study includs the rehabilitation of damaged samples as a result of fatigue corrosion. The standard solution adopted was 36% MgCl­2 with a 30 days immersion period. These samples has been improved by 6% after it decreased by18% d

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Publication Date
Mon Dec 14 2020
Journal Name
Plos One
Healthy lifestyle behaviors are major predictors of mental wellbeing during COVID-19 pandemic confinement: A study on adult Arabs in higher educational institutions
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Background

In the past infectious diseases affected the quality of lifestyle during home confinement. The study conducted examines the influence of home confinement during the COVID-19 pandemic outbreak on lifestyle, mental wellbeing, nutritional status, and sleeping pattern.

Method

An online multicategorical questionnaire was distributed to collect demographic information combined with the following tools: Food Frequency Questionnaire (FFQ), International Physical Activity Questionnaire (IPAQ), WHO-5 wellbeing score, and Pittsburgh Sleep Quality Index (PSQI). A snowball non-discriminate sampling procedure was

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Molecular Characterization of Potential Crop Pathogens Associated with Weeds as Endophytes in Uniilorin Plantations, Nigeria
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Crop diseases are usually caused by inoculum of pathogens which might exist on alternate hosts or weeds as endophytes. These endophytes, cum pathogens, usually confer some beneficial attributes to these weeds or alternate hosts from protection against herbivores, disease resistance, stress tolerance to secondary metabolites production. This study was therefore carried out to isolate potential crop pathogens which exist as endophytes on weed species in the University of Ilorin plantations. Green asymptomatic leaves were collected from 10 weed species across the plantations, and processed for their endophytic fungi isolation. Isolates were purified into pure cultures and used for molecular identification using the internal transcribed spac

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Comparing Bayesian methods to estimate the failure probability for electronic systems in case the life time data are not available
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In this research, we find the Bayesian formulas and the estimation of Bayesian expectation for product system of Atlas Company.  The units of the system have been examined by helping the technical staff at the company and by providing a real data the company which manufacturer the system.  This real data include the failed units for each drawn sample, which represents the total number of the manufacturer units by the company system.  We calculate the range for each estimator by using the Maximum Likelihood estimator.  We obtain that the expectation-Bayesian estimation is better than the Bayesian estimator of the different partially samples which were drawn from the product system after  it checked by the

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Information Effect in Iraqi Universities: The Information Effect in Iraqi Universities
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Abstract:
This research (The effect of information in Iraqi universities) wants to
explain the aims and the opinions of Iraqi universities lecturers during the
globalization era and information technology .
The results we have got about using the computers by the lecturers of
Iraqi universities just in illustration and statistic as depends on there works

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Semantic Similarity Assessment of Volunteered Geographic Information
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The recent development in communication technologies between individuals allows for the establishment of more informal collaborative map data projects which are called volunteered geographic information (VGI). These projects, such as OpenStreetMap (OSM) project, seek to create free alternative maps which let users add or input new materials to the data of others. The information of different VGI data sources is often not compliant to any standard and each organization is producing a dataset at various level of richness. In this research the assessment of semantic data quality provided by web sources, e.g. OSM will depend on a comparison with the information from standard sources. This will include the validity of semantic accuracy a

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Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Semantic Similarity Assessment of Volunteered Geographic Information
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The recent development in communication technologies between individuals allows for the establishment of more informal collaborative map data projects which are called volunteered geographic information (VGI). These projects, such as OpenStreetMap (OSM) project, seek to create free alternative maps which let users add or input new materials to the data of others. The information of different VGI data sources is often not compliant to any standard and each organization is producing a dataset at various level of richness. In this research the assessment of semantic data quality provided by web sources, e.g. OSM will depend on a comparison with the information from standard sources. This will include the validity of semanti

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