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The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks
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The research aims to explain the role of cloud computing technology in facilitating the application of international financial reporting standards in Iraqi banks, by preparing a checklist that included a set of paragraphs to measure the level of application of IFRSs. In those banks and then the need to use cloud computing technology, and the researchers reached a set of conclusions, including, that cloud computing technology has a role in facilitating the application of international financial reporting standards in the banks, the research sample, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it in any time and from any place where the Internet service is available. The research also found that there is a shortage in the field of local knowledge and professional expertise. In addition to the difficulty of benefiting from international experiences that have succeeded in applying international financial reporting standards due to the difficulty of viewing and analyzing data prepared manually or traditionally, due to the dependence of most of the research sample banks on traditional means in managing their financial activities, which makes it difficult to upload them to the cloud and present them to experts to benefit from Their expertise that facilitates the application of international financial reporting standards. The research recommended the need to take advantage of the capabilities and capabilities provided by cloud computing technology in facilitating the application of international financial reporting standards (IFRS) in the research sample banks and reaping the benefits accrued, as well as benefiting from the experiences of international banks that have succeeded in the field of applying international financial reporting standards, especially in Arab countries. This is due to its proximity to the local environment by developing human resource skills and moving away from traditional means in preparing, preserving and communicating accounting information.

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Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
The structure of design and technology in the contemporary design in the interior spaces
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The design of the interior spaces process the product of intellectual civilization expresses the prevailing thought, discoverers of principles and beliefs through the sheen reflects the present, and generating languages ​​graphical variety caused a different revolution in design mounting structure, and because of the complex nature of the interior spaces were and we have to be a reflection of cultural reality of being a form of cultural expression and true embodiment of scientific developments prevailing for each stage where she was born, the changes occurring in human thought and then extremism and the discrepancy tastes among individuals all communities factors have caused a change in the design structure involving modernization an

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Publication Date
Wed Jan 28 2026
Journal Name
Al–bahith Al–a'alami
News in Brief and Their Role in Public Understanding of News Content in Iraqi Satellite TV
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News feeds are at the forefront of news forms that are close to the public's attention for their rapid news content in two directions:

  1. its speed in summarizing events in one or two sentences easy to be understood and realized.
  2. highlight the most important contents of screenings or news broadcast.

The researchers felt that the importance of these brief news compared to news broadcast, breaking news and news subtitle are still ambiguous, as well as their contents.

The researchers selected the city of Baghdad as a community to research and prepare a questionnaire form containing (11) questions.

The questionnaires were distributed to a non-relative stratified

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Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Organizational Change in the Development of the Insurance Service: (applied study in The National Insurance Company)
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تشهد بیئة الأعمال المعاصرة جملة من التغیرات والتطورات التكنولوجیة وتزایداً في حدةالمنافسة، وأتساع الفجوة بین العاملین والإدارة ، وقدرة الإدارة على التمییز بین الموظفین، والمشاركة فيإتخاذ القرارات، الامر الذي یلقي على عاتق شركة التأمین إجراء التغییر التنظیمي لتحقیق تطور فيالخدمات التأمینیة التي تقدمها للجمهور من تنوع التغطیات التأمینیة )الوثائق( والسرعة في تسویةالتعویضات وغیرها من الانشطة التي تمارسه

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Publication Date
Fri May 24 2024
Journal Name
International Journal Of Religion
The Effect of the Independent Learning Strategy on the Achievement of Grammar Subject for Students of the College of Islamic Sciences
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The present analysis targets to recognize the influence of the separate teaching approach on the accomplishment of grammar for scholars of the College of Islamic Sciences. The target of attaining this target led the investigations developing the subsequent null theories: 1. No statistically substantial variance is happened at the consequence level of 0.05 between the mean scores of the scholars in the investigational category who learnt consistent with the separate learning approach and the mean scores of the scholars in the control category who learnt in the conventional method in the accomplishment test. 2. No statistically substantial variance has been observed at the consequence level of 0.05 in the mean differences between the

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The invention in the criticism of the Andalusian Muwashah
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The research has arrived to the following results:
1. There were critical views that accompanied the beginnings of (Muwashah). These
views were derived from literary criticism that handled the ancient Arabic poetry, especially
its kinds that were concerned with artificiality in addition to the views based on rivalry
among makers of (Muwashah) in front of the audience so as to judje who is the best
according to artistic response.
2. There existed new critical views, their originality was shown through the new critical
theories that appeared especially those concerned with receiving the text and reading theory.
3. The Muwashah was one of the most important poetic arts that reproduced previous
text, not in the tra

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
The illusion of al-Tabarsi in the kunya of Abi Jaafar in the interpretation of Majma' al-Bayan
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The persons who Allah Ioves them in the holly Quran

Objectivity Study0Dr 0muyad Turky Ali 

Allah men tioned in Auran the loving of benevolent and who Allah loves him gave him everything 0the loving of benevolent came fist and after that the loving of justice who remove injustice and after that loving purified and in noeent 0After that mentioning loving of Knighters ( fighters )The eharity with money and to clear up the justice and loving purified is a reason of accessing paradise 0 

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic Intelligence in Organizational Success Analytical research in the colleges of the University of Fallujah
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The current research aims to verify the role of strategic intelligence as an explanatory variable in organizational success as a respondent variable in the colleges of the University of Fallujah, the research community. (Dean, Associate Dean, Section Head, Division Officer, Unit Officer), The researcher used the questionnaire as the main tool to collect data that included (50) items, in addition to using personal interviews and field observations as aids in data collection. The researcher relied on statistical programs (SPSS V.25; Excel V (16) In the treatment and analysis of data through the use of the most appropriate statistical methods (arithmetic mean, standard deviation, difference coefficient, determinatio

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Crossref
Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of social capital in enhancing the psychological empowerment of workers Applied research in the Directorate of the Municipality of Samawah
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 The current research aims to study social capital and its effect in enhancing the psychological empowerment of workers through the two variables of social capital within its dimensions (structural, relational, cognitive) and the variable of psychological empowerment within its components (ability, meaning, personal will and influence). The questionnaire was used as a main tool in the collection of data and with data collected from a sample of 168 employees in the Municipality of Samawa Municipality, which is part of the Ministry of Construction, Housing, Municipalities and Public Works. The results of the research (The impact of social capital in enhancing the psychological empowerment of workersApplied research in the Dire

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Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
SiO2 particles effect on the mechanical properties of the starch/PVA blends
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The present work studies the mechanical properties of SiO2 μPs, and NPs in St/PVA blends. The samples were prepared by casting method as PVA, St/PVA blends at different concentrations (30, 40, 50, and 60 %). DSC and TGA tests were carried out to the samples evolved. The result showed a single glass transition temperature (Tg) for all St /PVA blends that was attributed to the good miscibility of the blends involved. It was found that (Tg) decrease with starch ratio increase. It was seen that (PVA) of (Tg=105 oC); The glass transition temperature which was decrease with starch ratio that was attributed to glass transition relaxation process due to micro-Brownian motion of the main chain back bond. The endothermic peak at 200 oC was attrib

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Publication Date
Thu Sep 05 2013
Journal Name
Eng. & Tech. Journal
Snubber Network Design for Triac Driving Single – Phase Industrial Heater by Applying Fuzzy Logic Method
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Power switches require snubbing networks for driving single – phase industrial heaters. Designing these networks, for controlling the maximum allowable rate of rise of anode current (di/dt) and excessive anode – cathode voltage rise (dv/dt) of power switching devices as thyristors and Triacs, is usually achieved using conventional methods like Time Constant Method (TCM), resonance Method (RM), and Runge-Kutta Method (RKM). In this paper an alternative design methodology using Fuzzy Logic Method (FLM) is proposed for designing the snubber network to control the voltage and current changes. Results of FLM, with fewer rules requirements, show the close similarity with those of conventional design methods in such a network of a Triac drivin

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