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jcois-114
عمر الخيام في رباعياته وطالب الحيدري في معلقاته (دراسة في التناص الفكري)
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Publication Date
Thu Dec 29 2022
Journal Name
مجلة نسق
مساهمة الجمعية الجغرافية الامريكية في تطور علم الجغرافية المسيرة التعليمية (أنموذجاً)
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تهدف الدراسة الى بيان اهمية ودور الجمعيات الجغرافية عموما والجمعية الجغرافية الامريكية في تطور علم الجغرافية ومساهمتها الفعالة في رفع شأن الجغرافية من خلال البحوث النظرية والتطبيقية التي قدمتها وانتاج علماء وباحثين ومستكشفين ساعدوا في ارثاء الجغرافية في تحديث وتطوير علم الجغرافية ولها الفضل الكبير في تحديث المسيرة التعليمية لكافة المراحل وجاء هدف هذا البحث ليوضح ذلك وما احدثته من تغيير في مسيرة التعليم و

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Publication Date
Wed Jun 10 2026
Journal Name
Translation & Linguistics
االقتراضات االجتماعية-اللغوية اإلسبانية في اللغة الروسية: التفاعل الثقافي انموذجا م
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This study presents a comprehensive analysis of Spanish borrowings (Hispanisms) in the Russian language from a sociolinguistic perspective. The author examines the borrowing process as a natural phenomenon of linguistic evolution that reflects social and cultural connections between nations.

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Publication Date
Wed Jul 29 2026
Journal Name
المجلة المصرية للدراسات التجارية
التكامل المحاسبي والضرائب الخضراء لتحقيق التنمية المستدامة في قطاع النفط العراقي.
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The research aimed to demonstrate the role of accounting integration and green taxes in achieving sustainable development in the Iraqi oil sector. The research adopted the descriptive-analytical approach and was applied to a sample of (120) individuals specializing in the Ministry of Finance, the State Audit Bureau, and academic institutions, using a questionnaire as a data collection tool. The research concluded that there is a significant correlation and impact between accounting integration, green taxes, and the dimensions of sustainable development. The research recommended the necessity of adopting green technological innovation and activating the "polluter pays" principle to enhance environmental performance and support sustainability

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Publication Date
Mon Dec 30 2024
Journal Name
حوليات أداب عين شمس
واقع اليهود في امريكا في نتاجات روبن فالنرود الادبية رواية " بين اسوار نيويورك " انموذجا המציאות של היהודים באמריקה ביצירותיו הספרותיות של ראובן ואלנרוד.. הרומן "בין חומות ניו …
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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020
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The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of the External Auditor in Review of Interim Financial Information Accordance with the Internation: بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية
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In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
العربية Atheism A study in the most important foundations of atheism, and the most prominent suspicions of its advocates: دراسة في أهمّ مرتكزاته، وأبرز شبهات دُعاته
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Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
انحلال العلاقة بین الانسان والاسطورة والطبیعة في قصیدة ارض الیباب ( ١٩٢٢ الشاعر الانجلیزي الیوت: انحلال العلاقة بین الانسان والاسطورة والطبیعة في قصیدة ارض الیباب ( ١٩٢٢ الشاعر الانجلیزي الیوت
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المستخلص
، ( اب ( ١٩٢٢ ô یدتھ ارض الیب ô ي قص ô وت ،ف ô زي الی ô اعر الانجلی ô یھدف ھذا البحث الى بیان مدى تأكید الش
ن ô ة م ô ان والطبیع ô ین الانس ô ت ب ô ا ربط ô ي لطالم ô ة ،الت ô على الحاجة الملحة للانسان الحدیث لاسترجاع الصلة الحمیم
ة ô ي بمثاب ô ة ھ ô ان الثلاث ô ذه الارك ô ین ھ ô ة ب ô ة الموثق ô ذه العلاق ô رى .ان ھ ô ة اخ ô ن جھ ô جھة ، وبین الانسان والاسطورة م
ات ô ي الثقاف ô ة ف ô وس الدینی ô وبة والطق ô اطیر الخ

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Publication Date
Wed Apr 30 2025
Journal Name
Al-turath University College Multidisciplinary Journal
The Role of Nominalization in Social Media Discourse An English Corpus Based Analysis دور التعابير الاسمية في خطاب وسائل التواصل الاجتماعي : تحليل يعتمد البيانات المحوسبة في اللغة الانكليزية
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The expansion of the social media environment has created its own linguistic realities which involve more colloquial communication and practical employment of language. This research focuses on nominalizations in detail, which are originally formed words that have been changed for a noun role. These nominalizations are examined within the context of Facebook posts. The research aims to discover the various nominalizations used and how often they appear in a large sample of data from Public Facebook Posts Corpora. Computational linguistics opened new fields of study and enabled researchers to study large amounts of data easily, making it easier to identify patterns. Two computational methods of identifying nominalization in a large dataset w

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Publication Date
Sat Sep 26 2026
Journal Name
Journal Of The College Of Law /al-nahrain University
التصحيح التشريعي في اسعار المشتقات النفطية العراقية بين تحديات المرحلة ومعالجات المستقبل
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