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ثيَكهاتةى وشة لة زمانى كورديدا بةثيَى تيؤرى ( مؤرفيم ) ( ذمارةوشة و تيَكضرِذاوةوشة وةك نموونة )
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زمانةوانة بونيادطةرة ئةمريكييةكان لة نيَوانى سالاَنى ( 1925 – 1945 ) بةتيَثةرِبووكات تيؤرى ( فؤنيم)يان ضةسثاند ،بةم جؤرة  زمانةوانةكان ئاراستةى كاريان بةرةو مؤرفؤلؤذى طؤرِى بؤية ماوةى نيَوان سالاَنى ( 1940 –1960 ) ليَكؤلَينةوةى مؤرفؤلؤذى بووة خالَى بنةرِةتى (1 ) . جيَى ئاماذةية كة ئةو كةم و كورتيانةى كة لة ثيَناسةى وشةدا دةركةوت هؤكاريَكى سةرةكى بوون بؤ ئةوةى بةدواى جيَطرةوةيةك بطةرِيَن ، كة ئةويش ضةمكى مؤرفيم بوو . ضونكة ريزمانى تةقليدى نةيتوانيبوو بةتةواوى بضيتة بنج و بناوانى وشة  و بةسةر يةكةى بضوكترى دابةش بكات ، هةروةها وشةى كردبوو بة بناخة بؤ شرؤظةكردنى زمان . لةطةلَ ئةوةشدا نةيتوانيبوو ثيَناسةيةكى طشتطير بؤ وشة بكات بؤ ئةوةى تيؤريَكى طشتى لةسةر دابمةزريَت و بكريَت بة ضوارضيَوةيةك بؤ شرؤظةكردنى زمان .( 2)

This study deals with the subject of the word formation in the Kurdish language depending on the morphological theory, and it relies on words which consisting of number and complex words, which has been called (ذمارةوشة  و  تيَكضرِذاوةوشة ). It is worth mentioning here that the number has a prominent role in the formation and building Kurdish utterances morphologically, and it has also seen the type of words in the Kurdish language is complex in its formation due to the fall of some of the sounds from the original word and its mixing with another word, which causes a change in the form of the word and it consists complex compound words. Therefore, it has believed that it is necessary to study it in detail. The number of complex and compound words has a great and effective role in building Kurdish utterances. The study found a number of results, perhaps the most prominent one is showing the number of complex words and their prominent role in the Kurdish utterances formation.

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تحليل الدور الاستراتيجي لتقانة المعلومات في منظمات الأعمال
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The strategic approach had a great effect on information technology analysis which relevant to business organizations. The role was explicated, through uses of the strategic leadership for these approaches to support the strategic capabilities (powers) and its contribution to reach the advantage and superiority strategy. This paper was attempt to reveal the strategic philosophy or strategic talent mind had a big role on confrontation the strategic risk and challenges. The paper was concluded by represents a wide perspective for the information technology and its effects on organizations strategic role. The topic can be considered as a rational and reasonable contribution, in addition to the opportunist pragmatic analysis will sup

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management accounting techniques in product development and achievement customer requirements by adopting the technique of Quality Function Deployment: Applied Research in Baghdad Company for Soft Drinks
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The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi

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Publication Date
Thu Oct 18 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY OF THE TEMPORAL EFFECT OF THE LEVEL OF THE CREATINE KINASE ENZYME CK-MB AND SOME BIOMARKERS IN PATIENTS WITH MYOCARDIAL INFARCTION AND HEART FAILURE IN RAMADI CITY: STUDY OF THE TEMPORAL EFFECT OF THE LEVEL OF THE CREATINE KINASE ENZYME CK-MB AND SOME BIOMARKERS IN PATIENTS WITH MYOCARDIAL INFARCTION AND HEART FAILURE IN RAMADI CITY
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The current study is designed to achieve the goal of early detection of heart disease because it is the main risk of death. Some biomarkers were measured as well as the percentage of the effect of certain risk factors in people with myocardial infarction and heart failure. The study included 40 serum samples from people with heart disease. The effectiveness of the creatine kinase (CK-MB), as well as its temporal and albumin effects, as well as sodium ions in people with myocardial infarction and heart failure, were compared with the control group. as shown below:

-The first group consisted of 25 blood samples from people with myocardial infarction and 15 serum samples from people with heart failure. Blood

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Use of Auto-Regressive Distributed Lag Method in Investigating The Impact of Interest Rate on Foreign Direct Investment in Yemen for the Period 1990-2018
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 Foreign direct investment has seen increasing interest worldwide, especially in developing economies. However, statistics have shown that Yemen received fluctuating FDI inflows during the period under study. Against this background, this research seeks to determine the relationship and impact of interest rates on FDI flows. The study also found other determinants that greatly affected FDI inflows in Yemen for the period 1990-2018. Study data collected from the World Bank and International Monetary Fund databases. It also ensured that the time series were made balanced and interconnected, and then the Auto Regressive Distributed Lag method used in the analysis. The results showed that the interest rates and

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
Student Attitudes towards Rooting the Educational Administration Field: A Field Study for Phd Students in the Department of Educational Administration at Umm al-Qura University
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The study sought to identify the attitudes of PhD students towards establishing the field of educational administration. The study followed the descriptive survey method. The questionnaire was used to collect information from the study community consisting of (95) male and female students in the department of educational administration and Planning. Among the most important results about students ’attitudes towards establishing the educational administration field are the following: 1) identifying the necessity of establishing the educational administration field. 2) Encouraging students to attend seminars and scientific conferences in Islamic rooting. 3) there are no statistically significant differences in the attitudes of doctoral s

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Publication Date
Mon Feb 19 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
10.28936 ECONOMIC IMPORTANCE OF FOOD INDUSTRIES IN IRAQ (COMPARED TO INTERNATIONAL ECONOMIC INDICATORS).: ECONOMIC IMPORTANCE OF FOOD INDUSTRIES IN IRAQ (COMPARED TO INTERNATIONAL ECONOMIC INDICATORS).
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In this paper, a comparison of production and domestic consumption of Iraq's food industries within economic environment of a sample of countries is presented. Tracked by a number of variables, To extrapolate the reality of this industry in terms of its importance to individual consumption and importance on national economy, then, to find size and type of obstacles facing the industry in Iraq. Relationship was measured through use of quantitative methods and digital data in the comparison process. Results showed that the large growth in the size of the population in Iraq is not the first multiplier in the high consumption of processed food, but the increase in the per-capita income. The treatment takes several aspects related to the gene

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Publication Date
Thu Dec 01 2022
Journal Name
مجلة الجامعة العراقية
دور تقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت في تخفيض التكاليف بحث تطبيقي في الشركة العامة للصناعات الجلدية
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تواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف وم

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Planning For Reducing the Phenomenon of Tax EvasionBy Developing the Role of the Equitable: Distribution of TaxBurdens on TaxpayersAn Applied Research in the General Commission Of Taxes
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 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Academic research the impact of organizational culture on the performance of the internal – study in government institutions- analysis study on some government institutions in state of Qatar
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This study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.

To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting measurement of strategic storage in light of government support and its implications for presentation and disclosure / proposed model: an analytical study at the General Company for Grain Trade
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يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

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