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أثر فروقات الضرائب المؤجلة على القوائم المالية
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نتيجة للتطور و انفتاح الاسواق الاقتصادية عالميا ظهرت اهمية الافصاح في القوائم المالية و اعدادهايكونمبني على ( العدالة و الشفافية ) في اظهار البنود الواردة فيها ، و لان هذه القوائم تعد لا كثر من جهة مستفيدة ( اصحاب المصلحة ) سواء كانوا مستثمرين او مقرضين او هيئات حكومية حيث يجب اعدادها بطريقة اكثر شفافية و بدون تحيز لجهة دون اخرى ،هدفت الدراسة الى التعرف على اهم الفروقات الضريبية المؤجلة التي تنشأ في الوحدات الاقتصادية وقياس مدى تأثيرها على القوائم المالية ، واثبتت الفرضية القائمة على " مدى تأثير الفارق الزمني في تسجيل المعاملات المالية في توليد الفروقات الضريبية المؤجلة " من خلال استخدام منهج البحث الاستنباطي و التحليلي وتم التوصل الى مجموعة النتائج ابرزها ،اهمية الافصاح المحاسبي عن فروقات الضرائب المؤجلة ، من اجل جذب المستثمرين المرتقبين و اثر الفروقات الضريبية المؤجلة على قائمة الدخل من خلال الضريبة المؤجلة والحالية يجب أن يعترف بها كإيراد أو مصروف وأن تتضمن في الربح المحاسبي.

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of the Quranic Readings in Removing the Paradox in Imam Al Wahidi in his Al Wasiet Interpretation in the Holly Quran
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The present study aims at representing the importance of Quranic readings in the interpretation of the meaning of the Holly Quran in Imam Al Wahidi’s interpretation “Al Wasiet”, declaring its meaning, and eliminating of the paradox which takes place when trying to understand the intention of the Almighty Allah in His Holly book. The study aims at:

1- Defining the paradox linguistically and in terminology according to the formatives or the fundamentalists, the scientist of interpretation and of the Quranic sciences.

2-Reasoning paradox in the Quranic readings: Believing in matters that disagree with the Holly Quran and Sunnis, variety of the subjects in the verses, disagreement of the place and the place for the vers

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
أثر أنموذج وودز في تصحيح المفاهيم الجغرافية ذات الفهم الخاطئ لدى طلاب الصف الأول المتوسط
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The present study aims at knowing the effect of Woods' model in correcting the geographical missUnderstanding for first stage students. In order to realize the objective of this study, the researcher used an experimental design with partial adjustment which is experimental group with another control group. The research is confined to the first four chapters of the boon of the principles of geography to be studied for the first stage in the academic year (2010/2011) in Iraq. The researcher chooses purposely the chose a staple form the first stage in Hay Al-Jama'a School for boys, in order to apply the experiment. The total number of the sample was (60) students who were distributed randomly as (30)per group. The researcher matched two gro

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Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Increased Correction in Modifying Some Improper Eating Habits in Malnourished Children
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Not necessarily to be malnutrition is a result of poverty and lack of food, it may be the outcome of the wrong food practices; and the lack of knowledge in nutrition basis and chronic diseases. Some studies have confirmed that the more the knowledge in nutrition basis increased, the more the child has well-balanced food.

Unhealthy eating habits spread among children at an early age, which is one of the negative factors affecting the nutritional status they have causing various disorders as a result of lack or increase of food or lack of balance. The signs and symptoms of these disorders can be simple or can lead to deadly diseases.

Training children on proper eating habits in different fields of life is considered the mos

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Publication Date
Sat Mar 30 2019
Journal Name
حولیات أداب عین شمس
أثر أنموذج فراير في اکتساب المفاهيم البلاغية عند طالبات الصف الخامس الادبي في مادة البلاغة
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رمي البحث الحالي الى تعّرق أثر أنموذج فراير في اکتساب المفاهيم البلاغية عند طالبات الصف الخامس الادبي في مادة البلاغة. ووضع الباحثون الفرضية الصفرية الآتية: "ليس هناک فرق ذو دلالة احصائية عند مستوى (0.05) بين متوسط ودرجات طالبات المجموعة التجريبية اللواتي يدرسن مادة البلاغة بانموذج فراير، ومتوسط درجات طالبات المجموعة الضابطة اللواتي يدرسن المادة نفسها بالطريقة التقليدية (القياسية) في الاختيار البعدي لا کتسا

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of the Translation of Poetic Poem Into an Artistic Picture in the Achievement of Retention Among Fifth Grade Students
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The purpose of this research is to identify
the effect of the translation of poetic poem into an artistic picture in the achievement of retention among fifth grade students.
In order to verify the research goal, the first two hypotheses were determined. There are no statistically significant differences between the average scores of the experimental group who study (according to the technical picture) ) And the control group (according to the traditional method of art education) at the level of significance (0,05). The second is that there are no statistically significant differences between the average of the experimental group who study (according to the technical picture) and the control group who study (On According to the trad

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
أثر إستراتيجية التعلم التنافسي في التحصيل لدى طالبات الصف الخامس الأدبي في مادة التربية الإسلامية
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Aim of the research

The current research is aimed to know the effect of competitive education strategy at the fifth-grade students in the preparatory Islamic Education .

Search procedures

To achieve the goal of research researcher Qsidia chose a middle channel of the daughters of the breeding Baghdad Rusafa , The research sample has been reached (69) student -Bois Qa (34) in the control group , And ( 35) in the experimental group , Researcher Strategy competitive education that was applied to the experimental group were used , the traditional way to the control group .

search result

Search result yielded superiority of the expe

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The Impact of the Constructive Scientific Stations Strategy on Achievement and Mind Habits for The Fourth Scientific students in biology
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The study aimed at ideutifying the impact of scieutific skills in strategy and liabits of mind amony stueuts in tenth grade . The study demanded to choose a sampie that coutaiun (42) student of the fourth grade of the secondary school who were dirided into tow groups , the first is experimental studied according to scieutific skill strategy , and the other controlling , studied according to the  usualway . An achievement test  has been taken that adopted  staudard for mind skills as research tools that are applid after ascertaining  sincerity proved at the end of the experiment .The study has reached to the conclusion that there are statistically significant differnces in farour of the experiment group in both

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Publication Date
Fri Jan 01 2010
Journal Name
مجلة العلوم التربوية والنفسية
أثر استراتيجية تعلم الاقران في تصحيح الفهم الخاطئ للمفاهيم الجغرافية لدى طالبات الصف الاول المتوسط
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يرمي هذا البحث الى تعرف اثر استراتيجية تعليم الاقران في تصحيح الفهم الخاطئ للمفاهيم الجغرافية لدى طالبات الصف الاول متوسط

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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
The effect of readings on the multiplicity of explanatory significance of a single Qur’anic word, a study through the interpretation of Ibn Attia al-Andalusi
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The study aimed to clarify the meanings learned and inferred from reading books، letters and messages in Surat Al-Qur’an. The inductive method، the analytical method، and the deductive method، One of the most prominent results of the research: that the multiplicity of Qur’anic readings produces a variety and expansion in the meaning that has a clear impact on the interpretation by clarifying the meaning of the verse.

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
أثر استراتيجية ( فكر – زاوج – شارك ) في تحصيل مادة التاريخ والاحتفاظ بها لطلاب الصف الرابع الأدبي
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The current research aims to know on influence strategy (thinking – pairing – sharing) in learning subject of Islamic civilization of Arab and keep it for students 4th class / literary in order to aim of research , the researcher takes measures of experimental method which included selection of experimental designing with partial adjustment in two groups (experimental and controlling) . Experimental group studies according to strategy (thinking – pairing – sharing) , while controlling group studies according to normal way , the researcher choose Zari secondary school for boys in Baghdad intently to run experiment within it. Sample of studying consist of from (64) students , by (32) student in experimental group and (32) students

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