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The Role of Accounting Disclosure for Fixed Assets within The Framework of The International Accounting Standard (IAS16) In Improving the Quality of Financial Statements. 国际会计准则(IAS16)框架下的固定资产会计披露在提高财务报表质量中的作用

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.34

{"title":"The Role of Accounting Disclosure for Fixed Assets within The Framework of The International Accounting Standard (IAS16) In Improving the Quality of Financial Statements.","authors":"","doi":"10.25212/lfu.qzj.8.4.34","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.34","url":null,"abstract":"Accounting disclosure of fixed assets is necessary to rely on accounting information by decision-makers inside and outside the economic unit. The International Accounting Standard (IAS 16) allowed the use of the recalibration approach to measure fixed assets. In order to achieve the objectives of the study and test its hypotheses, the questionnaire was relied upon, as the opinions of chartered accountants, computer controllers and academics in the city of Erbil were surveyed on the subject, and (214) individuals were tested. The study relied on the descriptive statistical analysis method and the analysis of the study variables. Testing its hypotheses using the statistical program for social sciences (SPSS). The study reached a set of conclusions, the most important of which is the accounting disclosure in the financial statements in accordance with the requirements of the International Accounting Standard (IAS 16) that serves the users of these lists because it indicates a fair presentation of the contents of these lists and also helps in understanding the financial performance, and all of this will have a significant impact on improving Users' decisions. Because the information contained in the financial statements is the main source for any decision taken by the user. As for the most important recommendations recommended by the study, it is necessary to prepare and present the financial statements in accordance with the requirements of the International Accounting Standard (IAS16) related to fixed assets, so that the information contained in the lists is with a high degree of accuracy, transparency and objectivity, which in turn helps users of the financial statements to make rational decisions. &nbsp","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of bank regulation and supervision on bank's financial stability and soundness 银行监管对银行金融稳定与稳健的影响

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.41

{"title":"The Impact of bank regulation and supervision on bank's financial stability and soundness","authors":"","doi":"10.25212/lfu.qzj.8.4.41","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.41","url":null,"abstract":"The study examines the practice of the principles of effective banking supervision in private banks in Iraq. The main research question was: Is the Central Bank effective in organizing and supervising the private banks in Iraq? It compares the practice of banking supervision in private banks in Erbil-Iraq with the principles of Principal of effective banking supervision issued by the Basel committee on banking supervision (2012) and to learn how these principles are effectively practiced and implemented. The study collected data by distributing 144 questionnaires to high-level bank employees involved in banking management. The target population consists of the CEO, board directorate members, credit staff, credit risk managers, and head departments. We Used version 26 of the Statistical Package for the Social Sciences (SPSS) software to analyze the data in the study. Descriptive statistics, such as percentages and frequencies like mean, standard deviation, and variance, are produced as a result of the data analysis. In addition, regression analysis, ANOVA analysis, and Pearson correlation between variables are all examined in the study. Respondents believe that Iraq's private banks effectively practice banking supervisory standards. According to the survey, banks are actively creating policies and practices for identifying, assessing, monitoring, and controlling credit risk. However, it would recommend rerunning the study on a sample that would be geographically more diversified and address a more significant number of respondents, which may be tested for representativeness and possible biases","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Calling The Pioneers Of The Iraqi Story To Change The Social Trend 呼吁伊拉克故事的先驱们改变社会趋势

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.28

引用次数: 0

The Effect of The Loaded Language and The Appearance of Sadism In Kurdish Society 加载语言的影响与库尔德社会施虐主义的出现

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.10

{"title":"The Effect of The Loaded Language and The Appearance of Sadism In Kurdish Society","authors":"","doi":"10.25212/lfu.qzj.8.4.10","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.10","url":null,"abstract":"Language levers, which refer to all kinds of harsh language, threats, insults, and insults, contain the meanings of severity and cruelty in Arabic. In the amount of harsh language or harsh language, harsh language can be used to convey unpleasant and violent thoughts and feelings by allowing the audience to understand,the meaning of the word or statement. the \"linguistic burden\" is physical by default,and can extend to the oral area of speech and writing in such a way as to produce physical effects, that is, through oral language or severe physical torture to the extent that sexual desires are satisfactory in this way. This study is entitled \" The effect of the Loaded language and the appearance of sadism in Kurdish  society\". The research is based on two sections: introduction, content, results, and sources, in addition to the summary of the research written in Arabic and English. The first part, entitled \"The psychology of stressful language\", includes the following topics: the concept and definition of cumbersome language, cumbersome language such as psychological reaction. The second part is entitled \" The effect of the Loaded language and the appearance of sadism in Kurdish  society \", and includes: Sadism, Parts of Sadism: -1- Improper stimulation, mental or sexual stimulation, 2- Sincere - Sexual attraction of Maga, 3- Sadism or compensation, Sadism and Chadnifrod, the concept of everyday sadism, sexual sadism, manifestations of sadistic behavior, sadism and the emotional process, dissonance of the sadistic personality.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136361078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Role and Attitude of Intellectuals in Relations and Refineries in The Ayubi State 知识分子在阿尤比州的关系和炼油厂中的作用和态度

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.12

引用次数: 0

The special successor in Iraqi civil law 伊拉克民法的特殊继承者

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.39

{"title":"The special successor in Iraqi civil law","authors":"","doi":"10.25212/lfu.qzj.8.4.39","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.39","url":null,"abstract":"In general, the contract has no effect except its parties who contributed to its conclusion, and it does not extend to third parties. From here begins the relativity of the effects of the contract in terms of persons, which is the general rule in this regard. However, the Iraqi legislator and comparative legislation explicitly stipulate that the effects of the contract apply under certain conditions against those who were not a party to it and did not voluntarily contribute to its creation. Rather, he receives from one of the parties to the specific contract a specific thing or right. So we are faced with the holder of a legal position called in legal terminology as (the special successor), and the effects of that contract extend to this successor as if he were a party to it, because of the relationship that exists between the special successor and his (predecessor), who is the original party in the contract whose effect extends to the successor. The special and this relationship is (the special successor), and although the Iraqi legislator and comparative legislation have acknowledged the transfer of the effect of the predecessor’s contract to the special successor under certain conditions, the concept of the special successor was not clarified, which led to the ambiguity of the meaning of the special successor, and the role of jurisprudence is also not As much as it is necessary to explain the concept of the special successor, I will limit myself in this field to a few attempts that are not commensurate with the importance of this topic, and even those attempts were in conflict with each other, and since the rights of the special successor are not immune from the damages he faces from the side of the predecessor, or from the side of (third parties). The one who concluded the contract with the predecessor and its effect goes to the special successor, so the special successor needs protection.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Metaphor Identification Procedure and Its Application in Kurdish Political Speeches 隐喻识别程序及其在库尔德政治演讲中的应用

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.47

{"title":"Metaphor Identification Procedure and Its Application in Kurdish Political Speeches","authors":"","doi":"10.25212/lfu.qzj.8.4.47","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.47","url":null,"abstract":"Due to its ubiquity in our daily life, metaphor has been interlinked with various study fields. Nonetheless, the procedure to linguistic metaphor identification should be equally implemented in all these different areas. Such a procedure, termed Metaphor Identification Procedure (MIP), was designed by a number of scholars in 2007 and was revisited in 2010 and called Metaphor Identification Procedure Vrije Universiteit (MIPVU). Concerning this procedure in English, we have suggested two aspects to consider while identifying metaphors in discourse; one is in regard to a simplification of the procedure and the other is in respect of excluding some examples of personification when the sentence is in middle voice. Since its introduction to English, MIP(VU) has been applied in several other languages and adjustments have been proposed for these distinct languages. Hence, this paper attempts to apply MIP(VU) in Kurdish. Three recent presidential political speeches are analyzed. In light of some lexicographical and lexico-grammatical differences, adjustments have been suggested. Agreement among participants to the procedure and its adjustments is measured by Fleiss's kappa. At first, reliability of agreement among raters appeared to score \"minimal\". However, by assessing the cases of those who have closely worked on conceptual metaphor, kappa scores 0.71, which is interpreted as \"moderate\".","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Verses of Wishing in the Holy Quran 《古兰经》中的祈愿诗句

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.26

引用次数: 0

The Political Parties and Organizations in Iran During the Years (1905 – 1941) 1905—1941年间伊朗的政党和政治组织

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.4

{"title":"The Political Parties and Organizations in Iran During the Years (1905 – 1941)","authors":"","doi":"10.25212/lfu.qzj.8.4.4","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.4","url":null,"abstract":"At the beginning of the twentieth century, Iran witnessed a sensitive phase of political conflict, as a number of enlightened intellectuals and politicians dedicated their efforts to saving the country from stagnancy and backwardness. In order to convoy with the developments in Europe during that period. At first they tried to forcing the government of the Qajar state (1796-1925) through the press, to carry out the required reform. But when these attempts did not succed, they tried to achieve their goals by establishing political parties and organizations. And the first attempts were to establish secret organizations outside the country, by the Iranians living in the Caucasus regions. This later paved the way for the establishment of political parties and organizations in Iran. These organizations participated in the constitutional revolution (1905-1911), and strongly defended the gains of that revolution. Under these circumstances, specifically during the years (1905-1941), many political parties and organizations that had different ideological trends appeared; Such as: (General Socialists / 1905 - 1909), (Communist Party/ 1920 - 1938) and many other parties.    During the aforementioned period, party life in Iran passed through two phases: In the first phase, which includes the years (1905-1921), political parties and organizations were faced some obstacles, despite that, they practiced a clear impact on the political life in that country. As for the second phase, which lasted for years (1921-1941), which is the period of Reza Shah's rule, the Iranian parties and organizations faced more complex obstacles and problems. Because the government tightened the grip around political freedom. As a result, a very limited number of parties have been able to influence the political events in Iran.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Skeletons in the Light of the Recent Archeological Discoveries of the Prehistoric Sites in Kurdistan Region (Anthropological Archaeologist Study). 从库尔德斯坦地区史前遗址的最新考古发现看骨骼(人类学考古学研究)。

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.5.

引用次数: 0