مقدمة
تدور الدراسة في علم الاقتصاد المنزلي حول احتیاجات الانسان الضروریة لاستمرار الحیاة ومواقف في محیط
الاسرة وتفاعل مع ظروف البیئة المحیطة بھ .والتي تكون دائمة التغییر لذلك یمكن تعریف علوم وفنون الاقتصاد
المنزلي وفنونھ انھا عبارة عن مجموعة منظمة من المعارف والعلوم تتركز في محور الاسرة والمنزل حیث ینمو
ویتطور الانسان بالعلاقات الانسانیة والنواحي الاقتصادیة والاجتماعیة من جھة والنواحي العلمیة والفنیة الخاصة
بالغذاء من جھة اخرى فضلا عن النواحي العلمیة والفنیھ الخاصة بالمنسوجات والملابس التي تحتاجھا افراد الاسرة
لاتصالھا الوثیق بحیاتھم الیومیة . بحیث یعتقد البعض انھ لایوجد حقل من حقول المعرفة یعنى بحاجات الاسرة
المعاصرة وادارتھا اكثر مما یستطیع تخصص الاقتصاد المنزلي تقدیمھ . ذلك انھ یتنافس مع حقول المعرفة
المتنوعة بجانبیھا النظري والعملي من خلال تطوره المستمر ذو العلاقة بتطور مفردات حیاة الانسان.
إن تطور غایات الاقتصاد المنزلي لھ اھمیة في جعل الفرد یعیش في المجتمع عضواً نافعاً ویساعد غیره من
الافراد . كذلك یساعد على تنمیة المفاھیم والمھارات التي یحتاجھا الفرد في حاضره ومستقبلھ . ومن ھذا المنطلق
جاءت اھمیة تخصص الاقتصاد المنزلي عالمیاً حیث اصبح لھ اقسام وكلیات متكاملة في مختلف البلدان شرقاً وغرباً
. وفي الوطن العربي ھناك كلیات متخصصة في الاقتصاد المنزلي ویدرس بجدیة في مدارس البنات ضمن المواد
الدراسیة في مناھجھا ولھ ثُقلھ الخاص لاھمیتھ للفتیات في حیاتھن ، كما ان ھناك جمعیات عالمیة للاقتصاد المنزلي
في دول مختلفة ومشھورة عالمیاً بالدوریات التي تصدرھا وبمؤتمراتھا الفعالة .
ومع التطور الاجتماعي والتقدم العلمي والتكنولوجي تغیر نمط الحیاة وزادت اھمیة الجانب العلمي لمختلف
انشطة الحیاة . ولذلك تغیر مفھوم الاقتصاد المنزلي ومضمونھ للایفاء بالاحتیاجات الجدیدة للاسرة والمجتمع واصبح
تركیزه حالیاً على الجانب العلمي وجعل الاسرة محوراً للدراسة فضلاً عن المرونة وسھولة التكیف للتغییرات التي
تمس حیاة الاسرة والمجتمع .
The Wonderful Wizard of Oz and Peter and Wendy present universal ideas that exist in all times, despite being written in the beginning of the 20th century. Among the most significant ones is the concept of “home”. The article discusses the essentiality of the idea of “home” where the identity of an individual shapes, and where one’s spiritual, psychological, and physical being develop. It also studies the attitudes of each protagonist towards the concept of ‘home’ based on their understanding of it and according to their gender differences. The characters in both stories tread on the path of perplexity between leaving their homes and returning to them. Peter’s world is the world of imagination while Doro
... Show MoreRepresents a supervisory and oversight role of the Central Bank towards finding a sober banking sector, as the procedures , regulations and laws that the Central Bank insists on its implementation with the utmost precision, and that was to protect depositors and shareholders' class basis rights, but it is in the interest of the bank in the end, as it seeks to improve the performance of commercial banks and vaccinated against falling into the blunders, they also contribute to building a sober and stable banking sector and security contributes to the welfare and employment optimization of economic resources, and treatment of research (and the presence of banks decline in financial performance, according to financial performance indic
... Show MoreAt different stages of the evolution of the modern Iraqi state ears last century did not receive the industrial sectors importance in great domestic production (GDP) and that the limited resources available in the initial stage and the dominance of public sector industry in the late stage , so the continued decline in the contribution of the private industrial sector in GDP , and this is why imbalance in the labor market and reduced demand for manpower in this sector despite the high rates of labor supply and the various skills and levels of investments, their human and the different geographical distribution , and direction of labor to other economic sectors most requested of the l
... Show MoreThis paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach
... Show Moreالمقدمة
تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق
... Show Moreحزب العمال الكردستاني ودوره في تطوير القضية الكردية في تركيا من 1991-2013
The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys
... Show MoreThe principal objective of this study is to demonstrate how green quality management and product life cycle costing may help an organization gain a competitive advantage. Green quality management's influence on increasing product quality and meeting environmental criteria, as well as tracking the activities of product life cycle before, during, and after production, is demonstrated. Orienting these activities toward the production of eco-friendly products that fulfill the needs of customers, hence increasing organization's market share. We found from our study that proposed framework can help organizations improve their competitiveness. Green quality management contributes to environmental protection and the provision of high-qualit
... Show MoreThe contract of participation ended with ownership is considered as a new contract which preceded the legislations and accompanying the reality in which the parties of contract go into partnership in a certain project and sharing its profit and loss where any party shall own the project through buying the portion of the other party or parties from the incomes of that project or any other resources as a single payment or in form of payments as agreed.
This type of contract has special provisions that made us to choose the specialty of contract of participation that ended with ownership as a subject to be discussed in this research through three research works:
- The specialty of the concept of contract of participatio
The cartographic representation of geographical phenomenon considers the essential base in geographical analysis since as it supports the vertical house which is apartment houses consist of apartments which represent civil phenomenon , the aim of this study is to project the rule of cartographic representation methods in geographical analysis and make comparison in economic and social aspects for two approaches , the vertical and construction building methods.
The expand of city horizontally represent a problem in itself because it leads to loss of civil lands and overpass the agricultural lands as a result ,the ratio of habitation of land usage is so large in comparison with another usages of lands of the cities ; therefore ; many co