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أثر أنموذج فلاندرز في الأداء التعبيري وتنمية التفكير التباعدي عند طلاب الخامس الأدبي
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This research aims to know: 1- The effect of using the Flanders model in expressive performance and the development of divergent thinking among the fifth-grade literary students. To achieve this goal, the researcher made the following hypotheses: - There is no statistically significant difference at the level (05.0) between the average scores of Experimental group students studying the term using the Flanders model and the average scores of disciplined group students who study the same subject in the traditional way in the expressive Performance test. - There is no statistically significant difference at (0.05) level between the average scores of experimental group students in the test of tribal divergent thinking and the same group in the dimensional test. The research sample (60) was chosen from the two numbers of Al-Mustafa in the third district of El Rasafa by 30 students in each group.Before the experiment began, the researcher was careful to ensure that the experimental andcontrol groups are equal and that a number of variables are: Test intelligence/test language capability. The researcher prepared instructional plans to teach the expression to the students of the two research groups, according to the Flanders cognitive model of the experimental group, and according to the traditional method of the control group. The researcher has developed two tools to measure the level of students of the two transverse performance research groups, a series of post-test tests after each of the trial topics, and adopted his sama dakhel thinking test in 2011. The investigator has relied on ready-made correction criteria to correct the writings of the students of the experimental and control research groups; The criteria on which the researcher relied in his research are (the criteria of Al-Hashemi's correction), which he built in 1994. The researcher used a number of statistical methods in his research and analysis of the research  result:T-test for two T.Test independent samples) /Kay box (CO2) (Chi Square) :/Pearson Link Labs :The results of the search resulted in a difference for the interest of the experimental group that was studied according to the Flanders model as well as developing their divergent thinking In this context, the results of the current research can be inferred: - The fifth grade students interacted with the lesson of expression when using the Flanders model. -The process of starting thinking makes students at an advanced stage find appropriate solutions to solve their problems in the classroom  .In the guidance of the research findings and findings, the researcher recommends: Adoption of the Flanders model when teaching expression in the preparatory stage. To complete this study, the researcher suggests conducting a similar study to learn the effect of Flanders model in:- Critical thinking in the fifth grade students.  

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of technology review and evaluate programs PERT to improve the cost method on the basis of activity: بحث تطبيقي في الشركة العامة للصناعات النسيجية /واسط
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Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

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Publication Date
Sat Oct 01 2022
Journal Name
Lark Journal
The problem of synonyms and similar words in the translation of the Holy Quran into Russian (based on the translation by Elmir Kuliev) اشكالية الترادف والكلمات المتقاربة في المعنى في ترجمة القران الكريم الى اللغة الروسية (بناءا على ترجمة إلمير كولييف) Проблема синонимов и близких по значению слов в переводе Священного Корана на русский язык (на материале перевода Эльмира Кулиева)
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In our research, we dealt with one of the most important issues of linguistic studies of the Holy Qur’an, which is the words that are close in meaning, which some believe are synonyms, but in the Arabic language they are not considered synonyms because there are subtle differences between them. Synonyms in the Arabic language are very few, rather rare, and in the Holy Qur’an they are completely non-existent. And how were these words, close in meaning, translated in the translation of the Holy Qur’an by Almir Kuliev into the Russian language.

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Active Role of Admin strative Skills in Reinforcing Strategic Entrepreneur Ship Through Organizational Flexibility: دراسة استطلاعية لأراء عينة من الإدارات العليا والوسطى في المصارف العراقية الخاصة / بغداد
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The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

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Crossref
Publication Date
Fri Oct 01 2021
Journal Name
مجلة بحوث الشرق الأوسط
Влияние членения и порядка слов на грамматическое и семантическое значение простых предложений в русском языке. تأثير تقسيم وترتيب الکلمات على المعنى النحوي والدلالي للجمل البسيطة في اللغة الروسية
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Publication Date
Sun Mar 03 2024
Journal Name
Nasaq
Types and functions of comparisons (based on Russian and Arabic phraseological units) Типы и функции сравнений (на материале русских и арабских фразеологизмов) انواع ووظائف المقارنات )في االمثال الروسية والعربية
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Comparison is the most common and effective technique for human thinking: the human mind always judges something new based on its comparison with similar things that are already known. Therefore, literary comparisons are always clear and convincing. In our daily lives, we are constantly forced to compare different things in terms of quantity, quality, or other aspects. It is known that comparisons are used in literature in order for speech to be clear and effective, but when these comparisons are used in everyday speech, it is in order to convey the meaning directly and quickly, because many of these expressions used daily are comparisons. In our research, we discussed this comparison as a means of metaphor and expression in Russia

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Responsibility of the external auditor to detect the activity result of the public construction companies in accordance with the going concern principle: دراسة تطبيقية في شركة الفاروق العامة للمقاولات الإنشائية
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The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adoption of the IFRS11 Financial Reporting Standard for Oil Service Contracts Costs and its Reflection on Measurement and Disclosure for National Oil Companies: بحث تطبيق في شركة نفط ميسان (ش . ع)
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The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

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Publication Date
Sat Jun 25 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the extent to which listed companies comply with sustainability accounting standards by improving performance and financial reporting to enhance confidence in financial statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية
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The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

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Publication Date
Mon Jul 01 2013
Journal Name
Iraqi Journal Of Agricultural Sciences مجلة العلوم الزراعية العراقية
EFFECT OF HARROW TYPE AND DRILL SEEDER'S SPEEDS AND DEPTHS ON SOME MACHINERY UNIT TECHNICAL, ECONOMICAL AND ENERGY REQUIREMENT INDICATORS تأثير نوع المنعمة وسٌرع وأعماق البذار في بعض المؤشرات الفنية والأقتصادية ومتطلبات القدرة للوحدة الميكنية
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