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The importance of drafting Arab accounting standards Comparative study in light of international accounting compliance and different environmental factors
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Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the international society and which push toward the globalization, many states has adopted these standards ,and among thes states ,the Arabic states, that have ranged between adopt it  perfectly or instruct with it. And regard the international accounting standards a tool for international accounting harmonization who concerns with decreasing the differences in accounting practices and procedures . Hence the research has come to concern with accounting standards and comparing with it between the Arabic states as a developing states and between international standards in the light of international accounting harmonization, and in the same time identify the important charactores that distinguish the Arabic states as a different environment from other states environment .       

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
The Vision and Reality of Quality Standards in College Of Education / Ibn Al-Haytham from university teachers' perspective
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The problem of research is that the colleges of education in general and the College of Education in particular continue to follow traditional administrative patterns and that there is a complaint that the educational outputs do not match the aspirations of the society and its future directions. The aim of the research is to identify the reality of quality assurance standards in the college and to create a future vision for these standards to apply them. The researcher has designed a questionnaire based on the responses of the research sample which consisted of a group of university teachers to identify the quality assurance standards. The findings revealed that it is necessary to find a clear approach to apply the standards of quality i

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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Kufa For Chemical Sciences
Review Article: The Biochemical Role Of Environmental Pollution In The Etiology Of Endometriosis
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Endometriosis is an estrogen dependent inflammatory disorder plays a pivotal role in the reproductive system of the females which regarded as one of the most important gynecological disorders due to it is a key cause of infertility for women and also it has a remarkable impact on the women's life quality. Indeed, environmental pollution have an extremely importance in the etiology of endometriosis. Hence, the present article submits an abbreviated literature review to the biochemical role of environmental pollutants in the etiology and development of endometriosis. Anyway, this review article represented the major environmental pollutants: the organic pollutants of air, heavy metals, gaseous pollutants and the particulate matter. Th

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Publication Date
Tue Dec 21 2021
Journal Name
International Journal Of Design & Nature And Ecodynamics
Environmental Influences on the Settlements Patterns of Communities in the Marshes of Iraq
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In the field of residential community planning, one of the appropriate places to study the mutual influences between man and the environment, away from the influences, concepts and mechanisms of contemporary planning theories are isolated environments in rural areas, and the marshlands in Iraq represent one of these models. These areas still retain the planning patterns of residential communities for thousands of years. This research attempts to conduct a descriptive study of traditional settlement patterns, which relied on the capabilities of the surrounding areas to provide planning and architectural solutions based on the environmental factor. Establishing such a clear framework for these impacts can help in any future interventi

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Educational dimensions of children's television programs in the light of the universal rights of child
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The research aims at determining the type of educational dimensions to be broadcasted in children's television programs, clarifying the technical forms used in children's TV programs, analyzing the educational dimensions provided by children's television programs, and studying the educational dimensions of children's television programs. The researcher used a sample of children's programs: all of us heroes, which is a daily program on the mbc3 channel as well as the program of Tel flowers on the Algerian channel. The researcher designed an analysis content form included categories of analysis. Spss program was used to process the collected data. The research reached several results; the concentration of educational dimensions in

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Publication Date
Wed Dec 13 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
The The Predictive Role of Sociodemographic Factors in Nurses' Psychological Hardiness
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Objective(s): The study aims to identify the role of sociodemographic factors in predicting the level of psychological hardiness of nurses.

Methodology: A descriptive correlational study conducted in the Medical City hospitals in the city of Baghdad during the period from November 1, 2022 to May 1, 2023 on a sample of 156 male and female nurses.  The validity of the quest

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Using Factor Analysis In Determine the Important Influenced Factors In Student Outcomes Pheonema From Primary School In The Province Of Baghdad
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Abstract

The Purpose of This Research is The  Main Factors  In out Comes Phenomena From Primary School Which in Creased in Lost Period in Iraq And to Find Solutions to The This Problem.

In Order to Achieve Al The Aim The Research Choose a Systematic Random Sample of School Records For Students in Some Primary Schools in Karkh and Rusafa and Year of Study (2010-2015) and Size (40) Samples, included  (16) Variable , Collected in Form Prepared by The Research As a Way to Analyze The Data.

Remember to Summarize The (6) Main components Pay a Student to Drop out of Primary Schools in The Province of Baghdad are Arranged As Follows:

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Conceptual Representations of the Jewish Personality in the International Cinema (Munich film as a model)
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This study deals with the intellectual representations whose intellectual systems are incarnated in the Jewish personality, which is considered one of the complex intellectual systems that has caused controversy throughout the ages because of the ambiguity due to the religious and psychological factors that were reflected directly and strongly on the intellectual structure of the Jewish community in general and the Jewish - Zionist personality in particular, in an attempt (to create new dimensions embodied by intellectual representations of a human nature embodied by what that - peaceful - religiously oppressed - psychologically and socially isolated character presents, because of the curse of the peoples of the world that was a cause fo

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
(The role of the Security Council in Managing international crises (The Libyan crisis as a model
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The Security Council has an active role in addressing international crises and dealing with their causes. The Libyan crisis is one of the most important real tests of the Security Council and its role in maintaining international peace and security, as the Council has proven so far an ineffective role in resolving the crisis and dealing withtheir causes, which has prolonged its duration and increased its complexities and dangerous repercussions, perhaps the most prominent of which is the threat of the recently achieved cease-fire and the formation of a new transitional government led by Abdel Hamid al-Dabaiba, the growing significant obstacles facing the political process, foremost of which is the continued presence of foreign forces , m

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Publication Date
Sun Apr 28 2024
Journal Name
Bmc Medical Education
Pharmacy faculty experiences with student academic entitlement: a multinational study from the Arab world
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Abstract<p>Academic Entitlement (AE) is the expectation by students to receive high grades or preferential treatment without significant effort. Exploring AE from faculty perspective has not been investigated in Arab colleges of pharmacy. The aim of this study was to explore experiences and perceptions towards student AE among pharmacy faculty in the Arab World. A cross-sectional, self-administered, anonymous, electronic survey was sent to pharmacy faculty across pharmacy colleges in Arab countries. The survey collected demographic data, an AE measure including 17 items reflecting seven AE components, and faculty perceptions and perceived reasons for AE. A total of 345 responses were collected. The AE level wa</p> ... Show More
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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Research In Social Sciences &amp; Humanities
The effect of the green value chain in reducing environmental failure costs
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The research aims to apply the activities of the green value chain as one of the modern administrative techniques that economic units resort to develop solutions to the pollution problems that occur due to the activity of economic units and their products that may cause damage to the environment as well as the waste of natural resources and to identify the production of environmentally friendly products and reduce the costs of environmental failure of both types Internal and external that may be borne by economic units such as taxes, fines and compensation due to nonobservance of environmental requirements and the preservation of human health and protection of the environment. To achieve the goal of the research, the researchers rel

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