- Iman Othman Ahemed
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هدفت الدراسة لبيان وجود أثر تبني معيار الابلاغ المالي الدولي عقود الإيجار "IFRS16 " على تحسين جودة المعلومات المحاسبية من خلال دراسة اّستطلاعية لآراء عينة من الاكاديميين والمهنيين في مدينة أربيل )، ولتحقيق أهداف الدراسة واختبار فرضياتها تم إعداد استمارة الاستبانة المتكونة من ثلاثة محاور وتم توزيعهم على الاكاديميين والمهنيين في مدينة أربيل وبلغ عدد الاستمارة الموزعة (96) استمارة ومن ثم تم تحليل النتائج باستخدام برنامج الحزمة الإحصائية للعلوم الإجتماعية (SPSS) وتم استخدام تحليل الارتباط وانحدار واختبار (t- test) لاختبار فرضيات الدراسة.
وتأسيساً على ما سبق فقد توصلت الدراسة إلى مجموعة من الاستنتاجات ومن أبرزها أثر تبني معيار الابلاغ المالي الدولي عقود الإيجار(IFRS16) على تحسين جودة المعلومات المحاسبية، و تؤكد نتائج التحليل أن هناك أثراً لتبني المعيار الإبلاغ المالي الدولي عقود الإيجار(IFRS16) وفق إجابات افراد العينة، وكما أشارت نتائج التحليل باستخدام معامل الارتباط ومعادلة الانحدار إلى وجود ارتباط خطي ايجابي معنوي مقداره (87.7%) بين معيار الابلاغ المالي الدولي عقود الإيجار(IFRS16) على تحسين جودة المعلومات المحاسبية في الدراسة الحالية التي هي ذات علاقـة وأثر معنوي عالٍ بين متغيرات الدراسة من حيث المعلومات المحاسبية التي يمكن تبنيها وتطويرها بهدف جودة المعلومات المحاسبية.ومن أهم توصيات الدراسة تبني المعيار الابلاغ المالي الدولي عقود الإيجار (IFRS16) بما فيها من فوائد وأهمية كبرى من زيادة تحسين جودة المعلومات المحاسبية، ضرورة زيادة أهتمام نقابة المحاسبين بفتح دورات تدربية لمراقب الحسابات في مجال المعايير المحاسبية الدولية ومعايير الابلإغ المالي الدولي وبالاخص، معيار الابلإغ المالي الدولي عقود الإيجار (IFRS 16) وكذلك لزيادة وعي المحاسبين في الوحدات الاقتصادية للتعامل بالتأجير التمويلى.
الكلمات الافتتاحية: معيار الأبلاغ المالي الدولي عقود الإيجار (IFRS16) ، جودة المعلومات المحاسبية.
- Erbil Technical Administrative College
- accounting technical
- accounting
After participating in the 28th Arab Universities Conference for Summer Training in Morocco, the third year students of the Erbil Polytechnic University have the opportunity to apply for the summer internships in Arab countries (Egypt and Oman). which lasts for 21 days.
Any student who wishes to participate can register through the following link according to the following conditions:
1- to be a third-grade student.
2- To be fluent in the Arabic language.
3. the Airline tickets are the responsibility of the student (food, accommodation and transportation, within the host country, is the responsibility of the university).
4- The deadline for applications will be 31/5/2023
Note: Only 7 students can participate in this training (5 students in Egypt, 2 students in Oman).
To register, click here.
The Rector of the Erbil Polytechnic University Prof. Dr. Edrees Muhamad Tahir Harki, and the Rector of the Baghdad University Prof. Dr. Munir Hamid Al-Saadi, signed a memorandum of understanding between the two universities.
On Thursday, the 25th of May, 2023, Prof. Dr. Edrees Muhamad Tahir Harki visited the Baghdad University and was warmly welcomed by Prof. Dr. Munir Hamid Al-Saadi.
In a meeting where Asst. Prof. Dr. Nageb Toma Bato, the Vice Rector of the Erbil Polytechnic University for Scientific Affairs and Higher Education was present both universities discussed the need of collaboration between the two universities, especially in the academic and scientific fields.
During the meeting, the President of Baghdad University briefed the guest delegation on the history of Baghdad University, and that the first batch of its graduates were in 1911, and also talked about the history of the establishment of colleges affiliated to the university.
Whilst, Prof. Dr. Edrees Muhamad Tahir Harki, the Rector of the Erbil Polytechnic University thanked the Rector of the Baghdad University for welcoming them, and briefed the Rector of the history of the Erbil Polytechnic University and its colleges and institutes.
During the meeting, some of the work and activities of the Baghdad University were shown to the participants.
Then, a memorandum of understanding between the two universities was signed by Prof. Dr. Edrees Muhamad Tahir Harki and Prof. Dr. Munir Hamid Al-Saadi, the President of Baghdad University.
According to the memorandum, which will be valid for five years, while developing academic and scientific coordination between the two universities, both sides will also work to exchange teachers, researchers and administrative staff with each other to benefit from each other’s experience.
Both universities also exchange students for summer training program, while working to conduct joint research, workshops and information exchange, curricula, scientific research for publication, and both universities will also collaborate with each other to organize academic and scientific activities.
After exchanging gifts and logos of both universities, the Rector of the Erbil Polytechnic University and the Rector of the Baghdad University visited the Baghdad University and the historical site of Baghdad and the Baghdad University on the Tigris River was shown to the Rector of Erbil Polytechnic University and his delegation.
On Tuesday, the 9th of May, 2023, in the presence of His Excellency Mullah Mustafa Massoud Barzani, the Representative of the President of the Kurdistan Region, the Deputy Minister of Higher Education and Scientific Research, the Rector of the University Prof. Dr. Edrees Muhamad Tahir Harki, Director of Soran Independent Administration, Mergasur District Governor, members of the university council, a number of personalities and elders of the region, party and government officials, teachers, and students the official introduction ceremony was held.
The ceremony began with a moment of silence for the souls of the martyrs and listening to the national anthem Ay Raqib. Later, the Dean of the Mergasor Technical University Dr.Talib Mohammed Sharif delivered a speech in which he welcomed and thanked Mulla Mustafa Barzani for his assistance and support to the institute from the establishment of the institute until now.
Then the Deputy Minister of Higher Education and Scientific Research delivered a speech in which he congratulated the Erbil Polytechnic University and officials cooperating in the establishment of the first academic institution in the region and described this step as important for the youth of Mergasor district and Barzan region. What we have performed in the Mergasor Technical Institute is the tiniest gift we could offer to this revolutionary and struggling region and I hope they will accept it from us.
Then in a video, the Rector of the university, Prof. Dr. Edrees Muhamad Tahir Harki said: “The opening of this institute has an effective impact for the region. We are happy to serve this region and as a university we try to adapt the specialties taught in this institute to the nature of the region and the labor market. For this academic year, another scientific department will be opened in Mergasor Technical Institute, which is the nursing department, which will fill the needs of Mergasor district and surrounding areas with medical staff and assistants from the youth of the region. This will affect the development of the health sector in the region.”
Afterwards, a short video on the establishment procedures and the stages of building the institute, as well as the future strategy and program of the institute was explained.
Before the end of the ceremony, Mullah Mustafa Barzani presented awards to those who have been an important helper and supporter in the past in the establishment, opening and development of Mergasor Technical Institute.