فدهي قوس يف ةيداصتقلاا تادحولا ضعب يف نيرمثتسملا تارارق ىلع ءارضخلا ةبساحملا ريثأت ةسارد ىلا ثحبلا نم يلمعلا بناجلا تانايب عمج ىلع دامتعلااب ناثحابلا ماق ثحبلا فده قيقحتلو ، ةيلاملا قارولأل قارعلا نايبتسا ميمصت للاخ ىلا اهميدقتو يف ) نيرمثتسملاو , نييلخادلا نيققدملاو , نيبساحملاو , نييلاملا ءاردملا( ثحبلا ةنيع يف ةلجسملا تاكرشلا ضعب ةيلاملا قارولأل قارعلا قوس متو ثحبلا ناونعب قلعتت يتلا جئاتنلا جارختسا ضرغل ةفلتخملا ةيئاصحلاا بيلاسلاا مادختسا متو . . يليلحتلاو , يفصولاو , يئارقتسلاا جهنملا : يهو جهانم ةثلاث لامعتسا ىلا ناثحابلا لصوت دقو مها نا اهمهأ تاجاتنتسلاا مايق تادحولا هذه ةروص نم نسحت فوس ةيلاملا اهمئاوق يف اهنع حاصفلااو ةئيبلا ىلع ةرثؤملا ةيئيبلا فيلاكتلا باستحاب ةيداصتقلاا ةماع ةروصب ةيبساحملا تامولعملا يمدختسم ىدل تادحولا ةصاخ ةروصب نيرمثتسملاو ةيئاصحلإا جئاتنلا بسحبو كانه نا نيبت .نيرمثتسملا تارارق يف ءارضخلا ةبساحملل )ةيباجيا( ةيدرط ةيئاصحا ةللاد وذ ريثأت
Abstract
The study aimed: To assess the level of trainers' knowledge about the application of strategies and to find out the relationship between Trainer's knowledge and their socio-demographic characteristics.
Methodology: Using the pre-experimental design of the current study, for one group of 47 trainers working at the private Autism Centers in Baghdad, data was collected from 8/January / 2022 to 13 /February /2022. Using non-probability samples (convenient samples), self-management technology in which trainers fill out the questionnaire form themselves was used in the data collection process; it was analyzed through descriptive and inference statistics.
This research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun
... Show MoreThe aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are: Improving the cost lea
... Show MoreOn of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.
This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.
The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more
... Show MoreThe collected premiums and the compensations paid are among the main variables that have a prominent role in determining the level of financial solvency of insurance companies, as the higher the financial solvency of the insurance company, the more attractive it is to the target audience to acquire the company's insurance services.
Hence the importance of the issue of the solvency of insurance companies, as it is one of the critical matters on which the effectiveness of the insurance company and its continuation in the labor market depend.
In this research, we try to clarify the role of collected premiums and compensations paid in determining the level of operational solvency of t
... Show MoreIs the subject of the financial structure of the most important topics for which she received the interests of scientific research in the field of financial management , as it emerged several theories about choosing a financial structure appropriate for the facility and behavior change funding them , and in spite of that there is no agreement on a specific theory answer various questions in this regard , and a special issue of the financial structure optimization.
The objective of the research was to identify the most important theories of the structure of modern financial theory has been to focus on the capture of financial firms in two different stages of their life cycle , so-called growth and ma
... Show MoreThe economic units always sought to maintain its market position and Trchinh the technology management and modern methods that will support success factors .vdila about it has become a customer and one profitability analysis of the most practical way benefit of economic units as modern management focus their attention on achieving this satisfaction, as the customers make up the axis of the success of every organization and that there are many government units aiming to profit directs attention to customers and the number of these units increased continuously. The administration used the customer profitability analysis in order to obtain information to assist in making and decision-making process. How to use modern tec
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Economic intelligence represents a modern field of knowledge that has been and is still the focus of many studies and research, including this research that deals with economic intelligence and its role in strengthening Iraqi national security - an analytical study. Economic development and economic development without security, and in a situation such as that of Iraq, which is still suffering from conflicts, conflicts and the effects of wars, as well as the unstable conditions in its regional environment, the directions of that relationship cannot be determined except through the availability of accurate information, indicators, full knowledge of reality and the pos
... Show MoreUnited nation determined many basic climatic effects which affect the crust of Earth.
And the most important one is the climatic change and its effect on environmental, economic,
social, and political effects. So, the amount of rain which is considered as one of climatic
changes in Iraq should be studied.So, this research explains the factors which affect rain, its
overall average, the variation in the amounts of rain, the amount of yearly rain and variation
in both yearly and monthly rains by using standard variation and yearly fluctuation.As a
result, it is concluded that the number of rainy days doesn't mean an increase in rains amount.
And there's variation in rains amount in all study areas which is contrastive