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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
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of the statistical methods used to Forecast the size of the Iraqi GDP for the two sectors (public and private) for the period (2025-2016)
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Gross domestic product (GDP) is an important measure of the size of the economy's production. Economists use this term to determine the extent of decline and growth in the economies of countries. It is also used to determine the order of countries and compare them to each other. The research aims at describing and analyzing the GDP during the period from 1980 to 2015 and for the public and private sectors and then forecasting GDP in subsequent years until 2025. To achieve this goal, two methods were used: linear and nonlinear regression. The second method in the time series analysis of the Box-Jenkins models and the using of statistical package (Minitab17), (GRETLW32)) to extract the results, and then comparing the two methods, T

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Murabaha in Enhancing the Profitability of Islamic Banks Using the (ROA) Index: Applied research in Al-Nahrain Islamic Bank
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The banking sector of all kinds is the backbone of the economy in all countries, as it is the main financier of most economic projects in order to achieve economic development and achieve stability, which contributes to providing the necessary resources in return for obtaining a profit margin in exchange for giving up his money and bearing credit risks. Among the aforementioned banking sectors are: Islamic banks that invest their capital in several forms in order to obtain profits that enable them to continue and grow, and the most important of these formulas is the Murabaha formula, which is summarized by the bank selling a commodity after owning it and then selling it to the applicant for this commodity based on a prior request

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Publication Date
Mon Jan 01 2018
Journal Name
Fme Transaction
The influence of frictional facing thickness on the contact pressure distribution of multi-disc dry clutches
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Frictional heat is generated when the clutch starts to engag. As a result of this operation the surface temperature is increased rapidly due to the difference in speed between the driving and driven parts. The influence of the thickness of frictional facing on the distribution of the contact pressure of the multi-disc clutches has been investigated using a numerical approach (the finite element method). The analysis of contact problem has been carried out for a multiple disc dry clutch (piston, clutch discs, separators and pressure plate). The results present the distribution of the contact pressure on all tShe surfaces of friction discs that existed in the friction clutch system. Axisymmetric finite element models have been developed to ac

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Publication Date
Mon Jan 01 2018
Journal Name
Fme Transaction
The influence of frictional facing thickness on the contact pressure distribution of multi-disc dry clutches
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Scopus (9)
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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Banking liquidity and the possibility of invested it in enhancing the solvency For a number of commercial banks in Iraq
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The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

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Publication Date
Sun Mar 06 2022
Journal Name
Journal Of Positive School Psychology
Designing A Quality Costing System In Commercial Banks (Applied Research In The Investment Bank Of Iraq)
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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
Effect of Political Factors on the Performance of Specialized Journalists in Iraqi Electronic Journalism
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This study aimed to identify the political factors influencing the performance of specialized journalists in Iraqi electronic newspapers. The significance of the study stems from the role of communication in newspapers that have established themselves in reality due to their wide dissemination, multiple uses, expanding freedom base, and the current diversity in perspectives. These newspapers highlight and publish societal issues of concern. The importance of these newspapers is associated with their creators who face various factors affecting their value and performance, whether positively or negatively. In light of this, the political factor was identified as the primary driver for other influencing factors. The

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Effect of parasites on the of digestive system in Iraqi bulbul Pycnonotus lecuotis mesoptamiae
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This study included collecting of 150 specimens of the Iraqi Bird Bulbule Pycnonotus lecuotis mesoptamiae (Pycnotidae , Passeriformes), from the 1st of November 2004 to 30th of October 2005 in the city of Baghdad and its suburbs, in concern of identifying the internal parasite of the digestive tract of these birds and studying the diseases resulted from the infection. The study showed that the bird Bulbule is Parasitized by Four types of Cestodes ,two of them are recorded in this kind of bird in Iraq for the first time ,Paradicranotinae anormalis and Haploparaxis sp. , and the other two are Raillietina tetragona and Allohymenolepsis sp. ,and by two types of Pin Worm(Trematode) that are identified for the first time in the Bird Bulb

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Publication Date
Fri Feb 13 2026
Journal Name
Journal Of Al-turath University College
The role of the Prophet ( peace be upon him and progeny) in the field of the Administration Regulation and applying Shura Principle Council in Islamic State Administration
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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The supervisory role of the central bank in the protection of commercial banks: An applied research in the Economy Bank for Investment and Finance
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Represents a supervisory and oversight role of the Central Bank  towards finding a sober banking sector, as the procedures , regulations and laws that the Central Bank insists on its implementation with the utmost precision, and that was to protect depositors and shareholders' class basis rights, but it is in the interest of the bank in the end, as it seeks to improve the performance of commercial banks and vaccinated against falling into the blunders, they also contribute to building a sober and stable banking sector and security contributes to the welfare and employment optimization of economic resources, and treatment of research (and the presence of banks decline in financial performance, according to financial performance indic

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