دور القياس والإفصاح المحاسبـي عن الموجودات الثابتة وفق المعيار المحاسبـي الدولي (16IAS) في تحسين جودة القوائم المالية دراسة استطلاعية لآراء عينة من الأكاديميين والمهنيين في إقليم كوردستان/ العراق

  • azwar anwar othman
  • azwar.anwar@yahoo.com
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  • بحث ازور انور عثمان
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    يعد القياس والإفصاح المحاسبـي عن الموجودات الثابتة أمرأ ضرورياً لمتخذي القرارات داخل الوحدة الاقتصادية وخارجها حيث تساهم الموجودات الثابتة بشكل جوهري في مساعدة الوحدة الاقتصادية في القيام بأنشطتها الرئيسية وقد أتاح المعيار المحاسبـي الدولي(16IAS)كيفية المحاسبة عن تلك الموجودات عند الاقتناء وفي حالة وجود إضافات والمبادلة و الاستغناء عنها.

    يهدف الدراسة الى بيان علاقة ارتباط وأثر ذات دلالة احصائية لكل من (الاعتراف و القياس) و (العرض والافصاح المحاسبـي) في تحسين جودة القوائم المالية.ولتحقيق أهداف الدراسة و اختبار فرضياتها تم الإعتماد على استمارة الاستبانة، إذ تم استطلاع أراء الأكاديميين والمهنيين في إقليم كوردستان/العراق حول الموضوع، وتم اختيار (214) فرداً منهم. وقد اعتمدت الدراسة على أسلوب التحليل الإحصائي الوصفي وتحليل متغيرات الدراسة واختبار فرضياتها باستخدام برنامج الحزمة الإحصائية للعلوم الاجتماعية (SPSS).

    وقد تم التوصل الدراسة الى مجموعة من الاستنتاجات، أهمها الإفصاح المحاسبـي في القوائم المالية وفقاً لما يتطلبه المعيار المحاسبـي الدولي (IAS16) يخدم مستخدمي هذه القوائم، لأنه يدل على العرض العادل لمحتويات هذه القوائم و كذلك يساعد في فهم الأداء المالي، وسيكون لذلك كله تأثير كبير في تحسين قرارات المستخدمين. لأن المعلومات الموجودة في القوائم المالية تعد المصدر الأساس لاي قرار يتخذ من قبل المستخدم. وأن الهدف الاساس لأنواع الإفصاح  كافة هي إظهار المعلومات المحاسبية الملائمة في القوائم المالية للمستخدمين وذلك لمساعدتهم في اتخاذ قرارات صائبة. وأما أهم التوصيات التي أوصاها الدراسة هي: ضرورة العمل على تحسين جودة القوائم المالية عبر توفير الخصائص النوعية للمعلومات المحاسبية و الاعتماد على مبدأ القياس المحاسبـي للموجودات الثابتة وذلك تمشياً مع المتطلبات الواردة في  معيار المحاسبة الدولي (IAS 16).

  • Erbil Technical Administrative College
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Erbil Polytechnic University Organized A Workshop (Creative Job Search, Networking and Job Application).

On the 2nd to 4th May, 2023, at the Scientific Research Center of the Erbil Polytechnic University, the Directorate of Career Development Center in collaboration with Cowater International Organization conducted a workshop on training trainers and creative seeking for jobs, building communication network and job offering.

The workshop was organized for three days in the presence of the Vice Rector for Scientific Affairs, the Director of the Career Development Center, and several academic staff of colleges and technical institutes.

Then, the international experts in the field of job fair and innovative job search, Mr. Mark and Mr. Victor Eid presented a subject in which according to international standards, university graduates will be the first beneficiaries to find jobs in the labor market of the Kurdistan Region. The participant lecturers were also introduced to the latest ways to find modern job opportunities and prepare graduates for the labor market. They received training during three days.

Today, Thursday, the 4th of May the workshop fulfilled and the university Rector. Prof. Dr. Edrees Muhamad Tahir Harki awarded Certificates on the attendees.

The workshop is part of a joint project implemented by the Cowater International Organization and GIZ Germany and funded by the European Union.

The project will last for three years and includes two main areas: developing and improving the curricula of the veterinary department in the Shaqlawa Technical College and Sending the academic staff of the department to the universities of the European Union, especially to Belgium and the Netherlands to get familiar with the latest technical methods of the veterinary department and the quality of conducting modern scientific research and solve agricultural problems.

The second aspect of the project implementation is to pay attention to the administrative staff of the Directorate of the Career Development Center in the university presidency, holding several workshops in the field of skills development and establishing links between the university and the labor market.

Erbil Polytechnic University Arranged A Ceremony To Introduce A Type Of Concrete Known As (Pervious Concrete).

On Thursday, the 4th of May, 2023 under the supervision and presence of the Rector of Erbil Polytechnic University Prof. Dr. Edrees Muhamad Tahir Harki, the presence of the Dean of the Erbil Engineering Technical College Prof. Dr. Ayad Zaki Saber, and members of the university council known as Pervious Concrete.

First, the Dean of the Erbil Technical Engineering College delivered a speech in which he welcomed the Rector and the guests, then he talked about mentioned type of concrete and its use, and thanked all the sponsors.

Then the Rector of the University delivered a speech in which he congratulated the Deanship of the Erbil Technical Engineering College and all the sponsors, and pointed out that universities are not only places of study and awarding degrees This will be done through the coordination of universities and governmental and non-governmental institutions. This project is part of the university’s strategy to help the community to make the most of water through this type of concrete.

This invention of concrete is designed to absorb large amounts of water and prevent flooding, allowing the water to be reused for different purposes. Then the rector and dean of the college accompanied by the guests practically tested the reaction of this type of concrete against water.

Finally, the Rector and Dean of the College presented awards to the sponsors.

Erbil Polytechnic University Arranged A Workshop About Gaining Financial Fund For Projects

On Wednesday, the 3rd of May 2023, the Directorate of International Relations Office organized a workshop on how to obtain financial for a number of university teachers and researchers at the Scientific Research Center of the Erbil Polytechnic University.

At the beginning of the workshop, Asst. Prof. Dr. Nageb Toma Bato, the Vice Rector for Scientific Affairs and Higher Education welcomed the presenters and participants and said; “such workshops are important for researchers and teachers of our university”, and thanked the University Directorate of International Relations Office for arranging the event.

In the first seminar, Dr. Rojin a lecturer of the Kurdistan Board for Strategic Research at the Sulaimanyia City and Co-Director of Nahrain Network presented a paper entitled (How to receive financial assistance for research). The second seminar was presented by Adam Heikel, the Head of Project Department of  International Office Center/Masaryk University, Czech Republic. Finally, Asst. Prof. Dr. Ranj Sirwan Abdullah, the Director of the International Relations Office of the Erbil Polytechnic University presented a subject about (Project Management).

It is worth mentioning that 35 teachers and researchers participated in the workshop.