Preferred Language
Articles
/
jeasiq-642
The role of segment reporting requirements in enhancing the volume of segmental disclosure of the Iraqi corporations
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 15 2022
Journal Name
Bionatura
NDRG1 is being investigated as a possible bladder cancer biomarker in the Iraqi population.
...Show More Authors

With 549,393 new cases recorded in 2018, bladder cancer is one of the most common malignancies worldwide. Urinary bladder cancer is the cause of about 3 percent of all new cancer diagnoses and 2.1 percent of all cancer deaths. This study aims to evaluate the efficiency of the N-myc downstream-regulated gene 1(NDRG1) as a biomarker for bladder cancer patients in the Iraqi population. One hundred individuals in the case-control study were enrolled and divided into two groups. The first group included 50 patients diagnosed with a bladder mass and investigated by undergoing cystoscopy examination for transurethral resection of bladder tumor (TURB). The second group included 50 healthy individuals who had normal bladder tissue. The resul

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Jul 03 2025
Journal Name
Circular Economy And Sustainability
Green Supplier Selection in the Iraqi Food Industry: Criteria Analysis and Barriers to Implementation
...Show More Authors

This study explores the barriers to adopting green environmental criteria in Supplier Selection (SS) within the Iraqi food industry. It aims to enhance the understanding of sustainable supply chain management in developing nations, with a particular focus on the Iraqi context. A case study approach was utilized to identify eleven key green environmental criteria and 54 sub-criteria, alongside seven major barriers to their adoption. The Best–Worst Method (BWM) was employed to rank the criteria, and Fuzzy Stepwise Weight Assessment Ratio Analysis (SWARA) was used to prioritize the barriers. The analysis revealed that Environmental Management Systems are the most critical criterion for SS. On the other hand, legislation and policies emerged

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Wed Jun 30 2021
Journal Name
Modern Sport
The impact of the question network strategy in accordance with mental capacity in the strength of cognitive control in the subject of teaching methods of sports education for undergraduate students
...Show More Authors

The study aimed at identifying the mental capacity of the research sample and classifying them for the purposes of the study, preparing the scale of cognitive control of the subject of teaching methods of sports education, preparing educational units by establishing the question network for the subject of the teaching methods of sports education, and adopting the experimental method by experimental design workers (2×2) for the two groups The limits of the research community are represented by third-stage students of the Department of Physical Education and Sports Science in the morning study of the College of Knowledge, the Community University, which continues in the regular working hours of the year (2019-2020) adult Their number

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Creative Thinking Skills in Administrative Leadership style " Field research in the Medical City " *
...Show More Authors

 This research aims at to identify the extent to which creative thinking skills Impact the change &development of Administrative Leadership styles In Administrative Leadership of the Medical City Department. Identify the nature of the relationship between them, determine the prevailing leadership style, &measure the level of creative thinking skills they have. In order to achieve the objectives of the research, the descriptive analytical method was adopted.

The research tool consisted of a questionnaire consisting of (61) paragraphs, in addition to the interview & observation. The research sample consisted of (170) administrative leaders in the upper &middle organizational levels. The

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
The Prevalence of Parasites in the Domestic Pigeons (Columba livia domestica) in Zakho City, Kurdistan-Iraq
...Show More Authors

Pigeons have accompanied humans since ancient time because they are used as a source of food, pets, hobby, and religious symbols. Pigeons have shown high prevalence rate of infection with gastrointestinal helminths and protozoan. This study was conducted to evaluate the prevalence of parasitic infections in the domestic pigeon (Columba livia domestica) from October, 2017 to April, 2018, purchased from bird market of Zakho City, Kurdistan region. The samples were taken from 50 adult pigeons (28 males and 22 females). The birds were transferred to Parasitology Laboratory, Faculty of Science, Zakho University. In the laboratory, each bird was sacrificed and immediately the feather and skin of under wings, chest and the rest of the

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Wed Jun 09 2021
Journal Name
Annals Of The Romanian Society For Cell Biology
The Effect of Brassinolide Application in the Anatomical and Physiological Characteristics of the Vegetative Parts of a Species from the Genous of Brassciaaleraceacabbage …
...Show More Authors

The current study included details of the anatomical characteristics of vegetative parts including the root, stem, leaf in cultivated Iraq for the species Brassciaaleraceacabbage, where the study dealt with the stomatal index and the rate of both the length and width of the stomatal complex and the thickness of the periderm, the tissue, cortex, vascular cylinder and pith. The parts were taken and measured after the plant was treated with brassinolide and the treated species with brassinolide and non-treated were measured and the study showed that there was a clear variation in the properties above.

Publication Date
Tue Jun 21 2022
Journal Name
Journal Of Planner And Development
Knowing the shape of the physical identity of the city
...Show More Authors

This  research deals with the form of the physical identity which is concerned with the features and characteristics that distinguish the shape of the city from other existing cities and reveal its similarity with the self (itself) and objective difference with others.  Accordingly, these features must be sophisticated and variable resulting the shape of the city, while preserving the continuity of time, and eventually leads to the emergence of the whole shape. Physical identity is conceptually equivalent with the terms "personality" and "sense of place".  The research determined the criteria for evaluating the physical identity as follows:              

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Advances In The Theory Of Nonlinear Analysis And Its Application
The Influence of the Magnetic Domain on The Peristaltic Motion of The Non-Newtonian Fluid in A Curved Tube
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Fri Apr 01 2022
Journal Name
Chalcogenide Letters
The dependence of the energy density states on the substitution of chemical elements in the Se6Te4-xSbx thin film
...Show More Authors

The energy density state are the powerful factor for evaluate the validity of a material in any application. This research focused on examining the electrical properties of the Se6Te4- xSbx glass semiconductor with x=1, 2 and 3, using the thermal evaporation technique. D.C electrical conductivity was used by determine the current, voltage and temperatures, where the electrical conductivity was studied as a function of temperature and the mechanical electrical conduction were determined in the different conduction regions (the extended and localized area and at the Fermi level). In addition, the density of the energy states in these regions is calculated using the mathematical equations. The constants of energy density states are det

... Show More
View Publication
Scopus (39)
Crossref (34)
Scopus Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The effectiveness of prediction and clairvoyance and its functions in the inner space
...Show More Authors

The research dealt with the effectiveness of prediction and foresight in design as a phenomenon that plays a role in the recipient's engagement with the design, as it shows the interaction between the recipient and the interior space. The designer is keen to diversify his formal vocabulary in a way that secures visual values that call for aesthetic integration, as well as securing mental and kinetic behavioral understanding in the interior space.
As the designer deals with a three-dimensional space that carries many visual scenes, the designer should not leave anything from it without standing on it with study and investigation, and puts the user as a basic goal as he provides interpretive data through prediction and foresight that le

... Show More
View Publication Preview PDF
Crossref