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jeasiq-642
The role of segment reporting requirements in enhancing the volume of segmental disclosure of the Iraqi corporations
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The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect negatively the volume of segment information disclosures in the annual reports of listed corporations on (ISX), and due to the fact that the Iraqi accounting rules did not specify the segment information disclosure items, rather merely put a general disclosure framework, making it difficult to measure the volume of disclosure in the Iraqi companies, We resort to design an index to measure the volume of segmental disclosures, in the light of the general framework provided by the Iraqi rules and relying on detailed items that required by IFRS 8.

The research carried out on a sample of annual financial reports for the year 2012 of 54 ISX listed corporations’. based on the measurement of the research  variables, diagnosis and testing of it, the research reached to several conclusions including an important role for the segment information in enhancing the quality of the accounting information contained in the financial reports Due to its fundamental and enhanced characteristics that contribute to raising the quality of accounting information and thus enhance the quality of financial reports. The research also found a significant deficiencies of the segment reporting requirements in the Iraqi accounting rules, and a low level of the disclosure of segment information in the researched corporations.

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Publication Date
Fri Jul 01 2016
Journal Name
Al–bahith Al–a'alami
The Semiotic dimension in the production of sports media legends
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Sports and legend rooted deep in human history, and although they meet in the oldest epics as was the hero Gilgamesh legend and a hero of the heroes of wrestling has been named the oldest regular sports tournament in history in his name, a Algeljamchih Games which will be held events in Mesopotamia in August of each year and will continue nine days and take place in competitions in more than a sports game ..
In our time re-production of sports legends to serve the objectives of the huge investment both sports on the commercialization level or at other levels of marketing, including political marketing.
In this context, a move sports media for the production of myths we studied Semiaiaa in an effort to learn how the production proce

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Automatic operation of the optical system in the theatrical show
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Theatrical techniques took upon themselves the responsibility of building and organizing the theatrical form for the various forms of performances, and it was the important tool that the show makers could rely on in carrying out the various works at the audio-visual level, and lighting is one of the most important elements of the visual formation of the image in the show, as it is related to the visual process and what it can achieve in operations The contrast that constitutes the aesthetic and intellectual values of the theatrical show, especially since the process of adjusting the element of time and the timings for receiving or delivering, moving, and the movement of the actor is what can determine the rhythm of the scene, which in it

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The House of Illusions A Study in Genet's The Balcony
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The definition of "prostitute" and prostitution is a difficult one and a
question over which the legislators of many lands and nations differed. A
notable feature of prostitution is its epidemic increase at times of war,
revolution and armed commotion, on account of economic, social and
psychological factors generated by such conditions of mortal conflicts. Wars
invariably deprive young wives and lovers of their men folk, resulting in
financial , sexual and emotional frustrations . At no time is the natural
balance between the sexes more seriously disturbed than during wars, when
thousands of men are thrown into one sector of the country and hundreds of
towns and villages are left to women and children only. Lo

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The American vision of the Non-governmental Organizations in Iraq
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The American vision of the Non-governmental Organizations in Iraq the topic area of that’s paper dealing with Civil Society as concept and practice, its already consider as Western concept and associated with liberalism and political development, they are many definitions of its but most significantly is all organizations, agencies, trade unions and non-governmental institutions, that’s agencies were established after 2003 and received funds from United States and UN development agencies. The non- governments organizations played a significant role as support and develop many cultural, healthy, educational, and social projects, also that’s organizations try to reduction the effects of terrorists actions especially after ISI

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Publication Date
Fri Jul 01 2016
Journal Name
Al–bahith Al–a'alami
The Various Semiotics of Hussaini Lamentations in the Andalusi Poetry.
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The killing of Imam Hussein (AS) and his family and his companions is a big tragedy that has sustained Islam and Muslims has remained generations Islamic considers the death of Hussein (AS) of the major calamities and pays homage to the memory of grief and mourning . The taking Shiite poets their active role in the perpetuation of this painful anniversary taken by the Shiites that way to stimulate and stir up emotions against the killers of Ahl al-Bayt ( peace be upon them ) has not missed poets of Andalusia and Shiites from this Wave Shiite overwhelming Vahioa anniversary and Ozvoha best recruit barely era of eras Andalusian literature but was Hussein certificate ( AS) on the tenth of Muharram day Consolation year held the celebrations

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Publication Date
Sat Dec 30 2023
Journal Name
مجلة نسق
Evaluating the Students’ Performance in the College of Education for Women in Using the Digital Transformation
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This study aims at evaluating the performance of MA students in the College of Education for Women in using the digital transformation and identifying the significant difference in performance evaluation according to the variable of academic qualification (Master or PHD). In order to achieve the aim of the research the researcher prepared a questionnaire of 20 items, and this happens after the researcher's getting acquaintance of the literature of previous studies related to the variable of the research. The apparent validity of the items was examined by exposing them to 10 juries specialized in education, psychology and evaluation and measurement. The stability of the items was examined via two methods, the test-repetition and half-divisio

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Publication Date
Sun May 15 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Population growth and the culture of consumption A field study in the city of Arbil.: Population growth and the culture of consumption A field study in the city of Arbil.
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research objectives to:
1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abr

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Publication Date
Thu Sep 11 2025
Journal Name
مجلة الدراسات اللغوية و الترجمية
Adjectives with the meaning of color in the novel by Sholokhov M. «Quiet Flows the Don”
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Abstract Definition of the specifics of color designation and color painting by M. Sholokhov. The general goal of the study determined the formulation and solution of the following tasks: -identify the color words «black» and «white» in the book of the novel, determine their semantics and frequency of use; -show the compatibility of color words in order to detect typical contexts for the implementation of aesthetic and social meanings of color vocabulary,. We determined the composition of the lexical-semantic group is based on the commonality of the logical-subject content of adjectives or their individual meanings, which is detected by the presence of connections between lexical meanings. Semantic connections between lexical meanings a

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Publication Date
Thu Dec 28 2023
Journal Name
مجلة الجامعة العراقية
The emergence of the Vietnamese National Movement in China 1921-1946
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The research, which was drawn from his doctoral thesis (People's Policy towards Vietnam 1949-1979), discussed the roots of the connections between the Chinese and Vietnamese communists since the 1920s, the presence of Ho Chi Minh and other Vietnamese communists in China, their influence by the revolutionary struggle of the Chinese Communist Party and their establishment of a group of The Vietnamese Revolutionary Societies and the Indo-Chinese Communist Party until the outbreak of the Vietnamese Revolution and their success in declaring the establishment of the Democratic Republic of Vietnam in 1946. Keywords: Ho Chi Minh, Chinese Communist Party, Indo-Chinese Communist Party, Democratic Republic of Vietnam, Chou En Lai.

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the Iraqi general budget in light of corruption and fluctuations in oil prices, and their repercussions on unemployment rates after 2003
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The researcher highlighted the general budget in Iraq for the period (2003-2018) facing the challenges of administrative and financial corruption, in addition to the fluctuations in oil prices, the repercussions and many problems suffered and will suffer the Iraqi government in the process of preparing the general budget of the state and weak contribution of the agricultural and industrial sectors and other economic sectors and neglect altogether, oil has become the main supplier in funding Iraq's budget after 2003, and the impact on the unemployment rates in Iraq, which recorded fluctuating rates and then increased during the period (2012-2018) to achieve this, an inductive method was adopted, using theoretical and descriptive a

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