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اثر الاستقلالية والخبرة المالية والمحاسبية للجنة التدقيق في ملائمة قيمة المعلومات المحاسبية
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ه رثا قيقحتلو ،ةيبساحملا تامولعملا ةميق ةمئلام يف قيقدتلا ةنجلل ةيبساحملاو ةيلاملا ةربخلاو ةيللاقتسلاا ثحبلا تايضرف رابتخلا ةمزلالا تانايبلا عمجل ةنابتسا ةرامتسا مادختساب ةثحابلا تماق ةساردلا فده ةللاد وذ رثأ دجوي(يهو ةيبساحملاو ةيلاملا ةربخلل ةيئاصحإ ةللاد وذ رثا دجوي( ، )ةيبساحملا تامولعملا ةميق ةمئلام ىلع قيقدتلا ةنجل ةيللاقتسلا ةيئاصحا )ةيبساحملا تامولعملا ةميق ةمئلام ىلع ( نم تنوكت ةنيع ىلع تعزو ثيح ، 102 ترهظا دقو.فراصملا يف نيلماعلا نم ادرف ) ن ،ةيبساحملا تامولعملا ةميق ةمئلام ىلع قيقدتلا ةنجل ةيللاقتسلا ةيئاصحا ةللاد وذ رثا كانه ناب يفصولا يئاصحلاا ليلحتلا جئات ىلعءانبو.ةيبساحملا تامولعملا ةميق ةمئلام ىلع ةيبساحملاو ةيلاملا ةربخلل ةيئاصحا ةللاد وذ رثا دوجو جئاتنلا تنيب كلذكو دقت مت ةساردلا جئاتن نم تايصوت ةدع مي ةنجل يف ايلام اريبخ اوضع دوجو نع لاضف ،نيلقتسم ءاضعا دوجو ةرورض اهمها يف ةدراولا ةيبساحملا تامولعملا ةميق ةمئلام يف نيرمثتسملا ةقث ةدايز ىلا كلذ يدؤي دقو اهتيلعاف ىلع ارشؤم دعي ثيح قيقدتلا لاا مهرارق ىلع رثؤت دق اهرودب يتلاو ةيلاملا مئاوقلا .

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Publication Date
Fri Jun 02 2017
Journal Name
المجلة السياسية والدولية
مكانة القوة في المدرك الاستراتيجي الامريكي : دراسة في التأصيل النظري والتوظيف الاستراتيجي
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يعد الربط بين جدلية ما هو كائن وما يجب أن يكون فيما يتعلق بمكانة القوة في المدرك الاستراتيجي الأمريكي وإشكالية توظيفها، من المتلازمات الذهنية الراسخة في التفكير الاستراتيجي الأمريكي، لاسيما بعد أحداث 11 أيلول 2001 وحربي أفغانستان والعراق، والتي كانت من المحفزات الأساسية للبحث عن توظيف بدائل أو وسائل فاعلة تعزز مخرجات الأداء الاستراتيجي الأمريكي بما يصب في المحصلة النهائية في جانب تكتيل القدرات الاستراتيجية

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of supporting the pricing policy to improve the production of wheat in Iraq since 2008 through 2014
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Abstract

Despite the fact of the importance and effectiveness of supporting the pricing policy for agriculture sector in Iraq, but this policy has stopped in supporting those agriculture production needs, and it was confined to support the final product only, and supporting the strategic corps exclusively after the U.S. Invasion in 2003, but after 2008 the state has returned to support some of this policy activities through providing financial loans through the agricultural initiative campaign, with trillions of iraqi dinars without any use, also providing support to some of the agricultural production needs such as fertilizers , tractors and agricultural combines, in addition supporting the pricing policy for the

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Crossref (1)
Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Role of Woman In Improving Society: The Role of Woman In Improving Society
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Abstract:
One of the most prominent historical stage feature that is well- known
nowadays in the world is democracy issue. This issue gives man the right to
reflect his concept and notions . It,s the world of freedom , human right and
liberation of women. This leads to the principle of equality between women
and men which is put in the top of liberty and Improvement lists .
Improvement can be defined as a group of means and ways that is
used to direct human work to improve their level of life economically and
socially .
This study contains three sections, the first presents the social state of
women in pre-history period . And the second section presents the theory of
improvement as an important social ph

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Employment Listening Skills in The Teaching Of Recitation: Employment Listening Skills in The Teaching Of Recitation
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Abstract
We Can Summarize This Research According To the Following Points
A- result
1- We conclude a new method to teach the recitation we call it (listening
method) which consist of four steps (introduction , listening ,continuity,
evaluation )
2- This research get many listening skills that educated need it when
listen to (holy quran) beside to many propositions that help to develop
it.
3- This research briefs some principles that help the teacher when use
listening method.
B- conclusion
1- The best way to teach and learn the recitation of holy quran is by
using listening skill because the prophet (pease be upon him )learn
the holy quran by it from jebrel (pease be upon him ) and then
teach

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Public Spending on Kaldor's Square Variables in Iraq for the period (2005-2016).
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The paper aims to measure and analysis the impact Public Spending on Iraq economy (Kaldor Variables).

 (variables of the magic square Kaldor) and them in after 2003.

The paper adopted econometric Methods to test the stationarity of the Variables under consideration. For the period (2005-2016) by using multiple regression and estimation the Impulse response function (IRF), by adopting Eviews 10 program.

The results of Impulse response function for the following five-years after the period under consideration reflexes that public expenditure (PEX) was fluctuating between positive and negative in all the variables of the research and this shows the fragility of the performance of fiscal policy in Iraq.

T

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الدولة في حل معوقات التنمية الزراعية في العراق بعد عام 2003
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تحتل التنمية الزراعية في معظم بلدان العالم مكانة مهمة ومتميزة لما لها من دور مهم في الحياة الاقتصادية والاجتماعية .ففي البلدان المتقدمة كان هناك دعم كبير  مالي وفني وعلمي وتكنولوجي من قبل الحكومات الى القطاع الزراعي على الرغم من الامكانيات المالية والفنية والادارية والتكنولوجية التي يمتلكها القطاع الخاص الزراعي.لذا فمن الضروري قيام الحكومات في البلدان الناميه بشكل عام والعراق بشكل خاص بتقديم كل اشكال

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Crossref
Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Principles of war and jihad to protect the environment and civilians in times of war in Islamic Sharia
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Research summary

Islam protects the environment and civilians in peace and war, and in international humanitarian law protection of the environment and civilians in international conflicts only. As for wars and internal conflicts, it is not within the jurisdiction of international humanitarian law. In Islamic law, the principles of protecting the environment and civilians are fixed in all wars and conflicts, whether internal or external, local. or international.

Islam laid down moral principles in war, including:

- Preserving the environment and avoiding corruption in the land by burning trees and killing animals unnecessarily.

- Not to be exposed to non-combatants, including women, boys, the elderly, the disa

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of strategic approach in the effectiveness of small and medium Enterprises in Iraq
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The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to

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Crossref
Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Administrative Applications of Expert Systems in Educational Leadership Departments in the Light of the Systems Approach
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Abstract

The aim of the current research is to identify the level of administrative applications of expert systems in educational leadership departments in light of the systems approach. To achieve the objectives of the research, the descriptive-analytical and survey method was adopted. The results showed that the level of availability of the knowledge base for expert systems in educational leadership departments (as inputs) was low. The level of availability of resources and software for expert systems in educational leadership departments (as transformational processes) came to be low, as well as the level of availability of the user interface for expert systems in educational leadership departments (as outputs

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Publication Date
Mon Jan 01 2007
Journal Name
Journal Of Educational And Psychological Researches
أثر أنموذج لاندا في تحصيل طالبات الصف الخامس العلمي في مادة الاحياء
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اظهرت نتائج ابحاث تربوية اجريت في الولايات المتحدة الامريكية ان تدريس مادة الاحياء يعتمد على حفظ المصطلحات والمفاهيم العلمية دون فهم واستيعاب لها، كما ان الاساليب والطرائق التدريسية المتبعة تقليدية وتؤكد على الجوانب الشكلية والنظرية والحفظ والتلقين. (عايش،1999،ص8).

        واشارت دراسة في وزارة التربية العراقية ان مادة الاحياء تشارك بعض المواد الاخرى في صعوبتها في المرحلة

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