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jeasiq-1141
الإفصاح عن الاستثمار في الموارد البشرية في التقارير المالية للوحدات الاقتصادية العراقية
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Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the analytical statements enclosed with financial reports to disclose investment information of human resources for handling the research problem. This problem representing in that the financial reports prepared by Iraqi economic entities lack accounting disclosure of investment information of human resources. This problem made these reports reveal that the available economic entities resources are only financial regardless of their importance and roles in exploiting financial resources in the best way that achieve the entity competitive advantage.

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Publication Date
Tue Apr 01 2008
Journal Name
Journal Of Educational And Psychological Researches
الطفولة في العراق بين جهود التنمية وتحديـــات الوضــــع الراهــن قســم الخدمـة الاجتماعيـة
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      اهتمت المجتمعات العالمية في الآونة الأخير بفئة الأطفال ، ورعاية الطفولة وذلك لما لها من أهمية كبيرة في مستقبل المجتمع ، وتنميتة وتقدمه . لأنها يعتمد عليها في تقدم وتطور المجتمع فـي جميع المجالات الاقتصادية والاجتماعية والثقافية . ومن هنا ارتبطت الطفولة بالحياة برباط عضوي فالأطفال براعم الحياة ومع هذه البراعم تستمر الحياة لذلك اهتمت دول العالم بوضع البرامج وعقد المؤتمرات من اجل النهوض

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Das Mittelfeld im Deutschen und ihre Angabe im Arabischen Vorgelegt von
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Die vorliegende Forschung handelt es um die Satzfelder, besonders das Mittelfeld des Satzes im deutschen und Arabischen. Diese Forschung wurde mit der Satzdefinition, Satzglieder begonnen, damit wir diese klar werden und dann werden die Felder des Satzes gut gekannt. Der erste Abschnitt schlieβt auch den Mittelfeld des Satzes und, wie man das Feld erkennen und bestimmen kann. Die Forschung untersucht auch. Ob es in der arabischen Sprache den selben Struktur wie im Deutschen gibt, z.B Bildung des Satzes sowie Satzfelder bezügllich das Mittelfeld.

Der zweite Abschnitt handelt sich um den arabischen Teil und behandelt die Wortarten im Arabischen sowie den Satz als auch Satzarten (Nominal- Verbal- Halbsatz).

Danach befinden

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The Mathematical construct and its relationship with effective mathematical operations in both sides of the brain among students of the Department of Mathematics at the Colleges of Education and Basic Education
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The current research aims to identify: 1. The level of mathematical construct among the Department of Mathematics students in the colleges of education and basic education. 2. The level of effective mathematical operations in both sides of the brain at the Department of Mathematics students in the colleges of education and basic education. 3. The strength and direction of the correlation between the mathematical construct and effective mathematical operations on both sides of the brain at the Department of Mathematics students in the colleges of Education and Basic Education. To investigate the research objectives, the researcher formulated zero-main hypothesis for each aim and from the same hypothesis, three sub-zero hypotheses are deri

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Publication Date
Sat Nov 22 2025
Journal Name
Magazine Aldhakwat Albedh
The impact of atheism on the individual and society, Iraq as a model
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Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The use of value chain analysis of information in determining the most important the accounting information
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The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
حقوق الطفل في ظل الأزمات المجتمعية /الطفل العراقي انموذجا
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Rights of child in the community crisis Iraqi child model The study aimed to identify the types of violation against children in the Iraqi crisis as well as to develop community coping mechanisms to these violations and promote the rights of the child health psychological , social and legal . the first chapter discusses the research problem and its importance and purpose of the research problem and its importance and purpose of the research and the most important terms in the A- Rights of the child ,B- crisis , chapter 2 rights of the child ensure the historical roots , of children’s rights in the holy quran and the sunnah, and legal rights through the twentieth century and the beginnings of century xx, the se through the twentieth cen

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Educational And Psychological Researches
المسرحية بين النقل التلفزيوني والتسجيل في الأستديو (دراسة مقارنة)
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اهمية البحث والحاجة اليه :

            في بداية ظهور التلفزيون كانت البرامج المقدمة تعتمد على المنوعات والمسرحيات المنقولة من المسرح . وقد استفاد التلفزيون من الفنون التي سبقته مثل المسرح فنرى ان :

" محطات التلفزيون بادرت بتسجيل المسرحيات المتعددة لتملأ بها ساعات الارسال " [1]

            وكذلك

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Publication Date
Sun Jan 05 2014
Journal Name
Journal Of Educational And Psychological Researches
مشكلات الطلبة العراقيين الدارسين في أوكرانيا وعلاقاتها ببعض المتغيرات
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Chapter One

First, the importance of research and the need for him

Highlight the status of the nation and occupies a decent position among nations by what they offer for the good of humanity and tender, which is based mainly on the human and material wealth owned by the nation.

The investment of this wealth investment scientifically accurate based on the strong foundation that qualifies them to heights of glory, so stand out necessary development of all energies Alepeshriaaly the limit can not be considered as these energies fortune unless all elements of effective elements characterized by the positive interaction in various spheres of life and in the in

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Higher education in Iraq : its process and features of development during the period of 1932 A.D – 1958 A.D
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In order to specify the features of higher education process and its quantitative and qualitative development in Iraq ; one should look back at its historical process and the need of interesting with it .

Accordingly , there will be a chance for verifying the demand of the Iraqi society according to the political , social , and cultural changes especially  during the national governance (1932 – 1958 ) .

For depicting the most important quantitative and qualitative development of this kind of education the period of 1932 -1958 , and since there is no previous study that tackled this topic , here comes the need of writing this paper .

After historical

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the dimensions of the strategic lens on achieving tax pioneer performance: Practical research in the General Authority for Taxes
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The aim of the research is to shed light on the dimensions of the strategic lens and its impact on achieving the pioneer tax performance and represented by the dimensions (strategic direction, growth, pilot indicator, renewal and modernization, efficiency and effectiveness) in the General Tax Authority. The questionnaire was adopted as a tool to collect data and information from the adult sample They are (91) who are on the site (Assistant Director General, Head of Division, First Division Deputy, Second Division Deputy, Division Officer, Division Officer Associate) The statistical program (SPSS) has been used to calculate (the mean, the standard deviation, the correlation coefficient, the difference coefficient, the F test, the

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