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استعمال نظام محاسبة العميل كأحد اساليب المحاسبة الادارية الحديثة لتحقيق الميزة التنافسية بحث تطبيقي في عينة من المصارف العراقية
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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
سياسة اعداد معلم المرحلة الابتدائية في العراق ماقبل احداث 9/4/2003 نظرة نقدية , ووضع انموذجا مقترح معاصرلها
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شغلت  قضية اعداد المعلم  اهتمامات العديد من المسؤولين في قطاع التربيه والتعليم وكذلك اولياء امور الطلبه واساتذه الجامعه , ولازالت الهم الاكبر , وذلك لاختلاف سياسه اعداد المعلم من دولة واخرى وحسب الفلسفه التربويه  والمتغيرات والتطورات السريعه التي يشهدها العالم

            وفي ضوء ماتقدم , ان المعلم هو احد عناصر العمليه التربويه في اي بلد . بعد الطالب والمنه

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of Internal Audit Standards IIA`s in improving the local guideline and its reflection on the efficiency of internal audit performance
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The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Logical Semantic and Figurative Modeling of Phraseological Units in Arabic: Логико-Семиотическое И Образное Моделирование Фразеологизмов В Арабском Языке
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The present article is devoted to the analysis of Arabic phraseological units with a component hand, selected by continuous sampling from the “Training Russian-Arabic phraseological dictionary: about 900 phraseological units” by G. L. Permyakov. Arabic phraseological units with a component hand are modeled as invariant situations (by logical-semiotic models) and figurative statements are expressed by phraseological variants (according to the figurative characteristic of the hand component). The artical focuses on the fact that somatism in Arabic phraseology has a symbolic and symbolic nature, marking various situations of Arabs' behavior, their actions, deeds, rituals, emotional and psychological states, etiquette, in

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
Strategic Analysis for the Grain Grinders' establishments in Baghdad governorate and problems suffered by the industry, along with the possibility to predict its products
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Geography of industry has been considered a branch of important economic geographical branches. This importance has been regarded as a reflection on the industrial sector contribution in economies of any state since they contribute into the total national product ; it also assimilates a huge number of labor hands . The industry of grains grinding has been considered as one of the main food industries having a main role in satisfying the need of the population from the foods. The industry is continued to use the food as daily meal . Here, it should predict the population in Baghdad and for every district until the end of 2025 and knowing either these grains grinders are able to meet and satisfy the needs of populations of flours, making s

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Conceptual visions of standard capital measurement Measures and determinants of disclosure to create Sustainable competition In light of the knowledge economy
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  This century is witnessing changes in various fields,which have become a challenge to the enterprises in the contemporary business environment, the most important of which is the importance of measurement and disclosure of the role of knowledge capital in the transition to the knowledge economy, which is no longer the land and labor and physical capital resources the basic. Knowledge-based capital has emerged that provides the enterprise with an area of ​​excellence and enhances its position to achieve competitive advantage. The research tackled the concept, objectives, components and importance of knowledge capital, which is fundamental in knowledge management, creating value added and enhancing competitiveness, as well as an

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Toxicity of Nanomulsion of Castor Oil on the Fourth larval stage of Culex quinquefsciatus under Laboratory Conditions
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Mosquitoes like Culex quinquefasciatus are the primary vector that transmits many causes of diseases such as filariasis, Japanese encephalitis, and West Nile virus, in many countries around the world. The development in the scientific fields, such as nanotechnology, leads to use this technique in control programs of insects including mosquitoes through the use of green synthesis of nanoemulsions based on plant products such as castor oil.  Castor oil nanoemulsion was formulated in various ratios comprising of castor oil, ethanol, tween 80, and deionized water by ultrasonication. Thermodynamic assay improved that the formula of (10 ml) of castor oil, ethanol (5ml), tween 80 (14 ml) and deionized water (71ml)   was mor

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Scopus (5)
Crossref (2)
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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
A Competitive Study Using UV and Ozone with H2O2 in Treatment of Oily Wastewater
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          In this study, ultraviolet (UV), ozone techniques with hydrogen peroxide oxidant were used to treat the wastewater which is produced from South Baghdad Power Station using lab-scale system. From UV-H2O2 experiments, it was shown that the optimum exposure time was 80 min. At this time, the highest removal percentages of oil, COD, and TOC were 84.69 %, 56.33 % and 50 % respectively. Effect of pH on the contaminants removing was studied in the range of (2-12). The best oil, COD, and TOC removal percentages (69.38 %, 70 % and 52 %) using H2O2/UV were at pH=12. H2O2/ozone experiments exhibited better performance compared to

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Scopus (8)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Marketing decisions as an intermediary variable of the nature of the relationship between Environmental Turbulence and marketing effectiveness exploratory study of Carrefour branches in Erbil Governorate
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The organizations, represented by its Management, are working hard in various ways to identify the environmental disturbances that occur in their environment and to investigate and follow up the movement of these disturbances and to respond to them through the decisions they make in an attempt to keep pace with the work and sustainability of their activities, including those decisions, marketing decisions taken by the environmental disturbulence in the market of the organization, the inability of these organizations to read the indicators of these disturbulence correctly displays their marketing effectiveness to vibration and decline in the negative.The current research is based on a fundamental problem that envi

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Crossref (1)
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Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Ethics-Breaking Crimes: A Social Field Study in Baghdad City: حنين حسن عبد الله, و عدنان ياسين مصطفى
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Crime has become a phenomenon associated with human socialization.  Wherever human groups are found, a crime, which differs from one society to another, is found. It is one of the most dangerous social issues that undermines the solidarity of a given society. This is because it establishes a takeoff from community's norms, values, customs and traditions, and thus turns into a danger to the lives of people, groups and society that threatens its strength and security. The paper focuses on the crimes that violate the social law, like child rape, incest and electronic extortion, which are increasing in size, increasing as a result their repercussions on the human society. The study seeks several objectives, including: examining the natu

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Publication Date
Thu Dec 28 2023
Journal Name
مجلة علوم التربية الرياضية - جامعة بابل
تأثير تمرينات منطقة الشدة الثالثة للقوة المميزة بالسرعة للرجلين في السرعة الانتقالية وسرعة التهديف للاعبين الشباب بكرة القدم
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هدف البحث إلى إعداد تمرينات منطقة الشدة الثالثة للقوة المميزة بالسرعة للرجلين للاعبين الشباب بكرة القدم، والتعرف على تأثير تمرينات منطقة الشدة الثالثة للقوة المميزة بالسرعة للرجلين في السرعة الانتقالية وفي سرعة التهديف للاعبين الشباب بكرة القدم، وأفترض الباحث بأنه توجد فروق ذات دلالة إحصائية بين نتائج الاختبارات القبلية والبعدية لمجموعتي البحث التجريبية والضابطة لكل من السرعة الانتقالية وسرعة التهديف ب

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