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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
Sun Jul 03 2005
Journal Name
Political Sciences Journal
العوامل المؤثرة في نشأة النظام السياسي الامريكي
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العوامل المؤثرة في نشأة النظام السياسي الامريكي

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Publication Date
Mon Oct 28 2024
Journal Name
مجلة بحوث الشرق الاوسط
أيديولوجيا العنف في الفكر الاسلامي : داعش أنموذجاً
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أيديولوجيا العنف في الفكر الاسلامي : داعش أنموذجاً

Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Role of Design And Decoration in Enriching Children’s Clothes
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As the child is growing up, he goes through different phases which will be accompanied by physical and psychological changes. These changes set the basis for processes of designing and making children's clothes which in turn give its required benefits and meet the physiological, psychological and community needs. That will help provide the child with healthy physical and psychological growth.
The aim of this research is to recognize the decoration of clothes by colors and drawings and its role in clothes' richness and children's education. The research limits are objective, The limits are for female (3-5) years old. The research was done in teaching kindergarten in the college of education for women in 2016. The researchers found many

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Publication Date
Sun Jul 02 2006
Journal Name
Political Sciences Journal
السياسة الامريكية وحركة الاصلاح السياسي في السودان
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السياسة الامريكية وحركة الاصلاح السياسي في السودان

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
The legal provisions of the continental shelf in international law
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الأحكام القانونية للجرف القاري في القانون الدولي

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Publication Date
Tue Dec 11 2018
Journal Name
Arab Science Heritage Journal
الصورة الصورة البلاغية في شعر ابن زيدون
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This paper deals with an important aspect of creativity in the poetry of Ibn Zaidoun, a senior poets Andalusians and writers

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
Yemeni political system: a study of the internal variables
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النظام السياسي اليمني : دراسة في المتغيرات الداخلية

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
Humanizing the War in Pre-Islam Arabic Poetry
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Personification in Arab poetry is not confined to the abstract items in nature: it trespasses them to include more than that. We found after reviewing the anthologies of the poets tens of the personified items are full of human attributes - via personification- such as speaking, moving, feeling human feelings.. Personification formed a remarkable feature in the relationship between poets and war, which was clear in the Pre-Islamic poetry, because it occupied the minds of the ancient Arab mindset. The poets have envisioned war as ugly as a force that brings destruction and devastation. The paper aims at stating the position in which poets personified war with female tributes. Thus, it is impregnated, conceived, and produced birth like a w

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Geographical analysis of the poultry in Wasit governorate
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This study aims to discuss the projects of poultry in Wasit province in 2013 and geographical distribution according to the type and contrast on the level of administrative units representing Districts and The reasons for this discrepancy, as well as knowledge of the factors affecting the distribution by the analysis and reasoning and description This study divided to the four themes, The first of the statement of nutritional importance and economic Poultry focused on the importance of various poultry products, The second one shows the relative position of the province of Wasit between the provinces of Iraq in poultry and production of eggs and meat farming projects, and then followed by the third one (theme) as it ensures the geographic

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Lights statement in the first part    From the Qur'an
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My research tagged [the lights of the statement in the first part of the Koran] came to show that the dear book was developed according to a precise linguistic system is not increased by a word or letter or movement - Aldmh and Kira and the hole - and does not lack anything of it except with the wisdom required by the meanings of the Koranic text or Sura generally . The Koran does not come falsehood from his hands or from behind it is infallible and preserved; because it was revealed by the sage Hamid Hamid ﭽﮗ ﮘ ﮙ ﮚ ﮛ ﮜ ﮝ ﮞ ﭼ [stone]. The Qur'an is safe from any verbal or moral dominance and dominates all the heavenly books and exists at any time and place that speaks the truth ﭽ ﯛ ﯜ ﯝ ﯞ ﯟ ﯹ ﯺﭼ [The

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