Preferred Language
Articles
/
jpgiafs-1008
Relationship between accounting Conservatism, Persistence and volatility of earnings of companies listed on the Iraq Stock Exchange
...Show More Authors

The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
MEDIA SUSTAINABILITY INDEX IN IRAQ
...Show More Authors

The importance of this research lies in assessing the current state of media in Iraq based on international indicators and standards set by the Research and Scientific Exchange Council and UNESCO. That is to measure the strength and durability of media after 9 April 2003. These indicators are divided into five objectives that measure and describe each of the five research objectives that we seek to test through the points system.

 

Based on the foregoing, researchers in Iraqi media find that these conditions may lead to further decline unless measures are taken to help avoid mistakes, provide the requirements for development and progress. In addition, care from the State is needed to support this process, which would

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The economic policy trends in Iraq beyond 2003
...Show More Authors

Gaining economic policy of exceptional importance in severe unilateral Iraqi economy such as the economy, as oil revenues constitute the center of gravity in the internal and external balances, Economic policy have seen in Iraq beyond 2003 in absentia economic strategic vision and failure in the application of policies to achieve economic development, as there was a disconnect and lack of integration and coordination between macro policies of monetary policy and fiscal policy, especially as if they were floating two policies are not linked by a link

View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: Applied research in the National Insurance Company
...Show More Authors

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 13 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
New Species of the Sub family Cerambycinae (Coleoptera, Cerambycidae) from Iraq: New Species of the Sub family Cerambycinae (Coleoptera, Cerambycidae) from Iraq
...Show More Authors

A new Species of the Cerambycinae belonging to the genus Hesperophanes was found new to the fauna of Iraq and Science. H. testaceus was studied in details and the male genitalia were illustrated. Type's paratypes and the locality of this newly described Species were mentioned.

View Publication Preview PDF
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Dumping Policy & Its Impact In The Development of Agricultural Production In Iraq (2003- 2009)
...Show More Authors

Dumping policy considered as one of the policies occurs severe damages to the developing countries apparently this is happens due to the potential weakness in (productive, technical, legislative, legal institutions) comparing with other developed countries who are members in WTO.

Iraq consider as one of the developing countries that has been effected by the dumping policy, the events in Iraq since downfall of the formal regime, and the allied forces domination of Iraq have all together accelerated in the apace of deterioration , particularly , after the temporary coalition authority  has forced Iraq to adopt a free foreign trade policy& exclusion of the state from the market mechanism & to consolidate import and deac

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of Performance Management Practices on Organizational Excellence
...Show More Authors

Abstract

The research aims to shed light on the extent to which the practices of performance management in achieving organizational excellence in one of the formations and the Ministry of Finance (GCT). The importance of the selection of these organizations is that they occupies a large and exceptional importance in the national economy through income redistribution add it to cover a large part of the state budget revenues, these organizations possess functionally diverse cadre of them pregnant initial certification and other senior and he fairly stable To meet this target, and on the basis of the data search exploratory researcher built model hypothesis for the search included variable impressionist and

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jul 13 2019
Journal Name
Journal Of Northern Europe Academy For Studies & Research Denmark
The relationship between motor response speed and performance of the volleyball smash skill for students at the University of Baghdad - College of Physical Education and Sports Sciences
...Show More Authors

NEACADEMY's JOURNALS

View Publication
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Impact of quantitative (indirect) instruments of monetary policy on some indicators of financial stability in Iraq for the period (2003-2016)
...Show More Authors

The indirect monetary policy tools led to financial stability for the period being studied through the use of indicators of financial stability (aggregate) to show the effect of the foreign reserves of the Central Bank of Iraq and its indirect instruments in achieving financial and economic stability, especially after the significant decline in oil prices and dependence of the Iraqi economy on Oil (rent) and lower reserves of the Central Bank of Iraq after 2014 and now compared to previous years, the goal of this research is to achieve financial stability according to selected indicators and achieve an optimal monetary policy to achieve the development goals of The economic policy in the country. Standard models were used to test

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Nov 08 2023
Journal Name
Technologies And Materials For Renewable Energy, Environment, And Sustainability: Tmrees23fr
Studying the relationship between the number of unit cells and the dislocation density of a crystal through the x-ray diffraction pattern of barium oxide nanoparticles
...Show More Authors

In this research, the X-ray diffraction pattern was used, which was obtained experimentally after preparation of barium oxide powder. A program was used to analyze the X-ray diffraction lines of barium oxide nanoparticles, and then the particle size was calculated by using the Williamson-Hall method, where it was found that the value of the particle size is 25.356 nm. Also, the dislocation density was calculated, which is equal to1.555 x1015 (lines/nm2), and the value of the unit cell number was also calculated, as it is equal to 23831.

View Publication
Scopus (5)
Crossref (4)
Scopus Crossref
Publication Date
Sun Nov 27 2022
Journal Name
Al–bahith Al–a'alami
The role of talk shows in influencing the public’s priorities regarding political mobilization in Iraq
...Show More Authors

This article explores the role of talk shows in setting the public's agenda regarding political mobilization in Iraq. The researcher designed a questionnaire that contains both closed and open-ended questions to allow respondents to express their opinions more freely.

 The researcher chose a phased purposive sample consisting of 294 respondents. The data was then subjected to analysis and verification using the Statistical Package for the Social Sciences (SPSS).

View Publication Preview PDF
Crossref (1)
Crossref