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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 Aug 15 2023
Journal Name
Al-academy
The aesthetics of the sculptural formulations of swords in the Al-Kafeel Museum of Treasures and Manuscripts
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The research included (the aesthetics of the sculptural formulations of swords in the Al-Kafeel Museum) four chapters. Al-Kafeel Museum.)
Within the time period: (1240 AH / (1824 and 1825) AD - 1312 AH / (1894 and 1895) AD). The second: the types of Islamic swords. The third chapter included (research procedures), and the analysis of samples from the sample (3) as a model according to the descriptive approach, and the fourth chapter dealt with (results, conclusions, recommendations, and proposals). As well as recommendations, proposals and sources.

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Existential Dilemma as a Philosophical Problem in The Beggar by Naguib Mahfouz
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     The Beggar (1965) is a story of isolation and depression which is written by the Egyptian novelist Naguib Mahfouz who is considered the father of Arabic Literature in the modern era. Specifically, he refers in his great novel called The Beggar that the man unable to achieve psychological revival after Nasser’s revolution, the man sacrificed his own job and his family for a desire that increases his feelings of alienation and depression which leads him to an emotional outcry against the indifferent. The main aim of the study highlights the concept of existential dilemma as a philosophical problem and personality crisis by the protagonist of The Beggar novel, Omer Al-Hamzawi who had acc

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The social imagination and its representations in the paintings of students of the Department of Art Education
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The aim of this research is to identify how to employ the social imagination and its representations in the paintings of the students of the Department of Art Education. Students of the Department of Art Education in the light of this tool, and the researcher reached a number of results, the most important of which are:
1. The indicator of the social imagination in the excitement of the artist and the recipient, because the representations are embodied in forms within the painting and close to reality.
2. An artistic sample of the representational imagination and the creative imagination was found to be more than the imaginary imagination.
3. Individual symptoms related to the term.
4. The representations of the socia

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Space Interpretation of the Installation Art: رائد عبد الامير منصور
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The research dealt with the study (interpretation of space in the art of installation), and it is located in four frameworks, the first is devoted to clarifying the research problem, its importance and the need for it, its goal, and its limits, and determining the most important terms contained therein.The research problem was determined from the question, does space embody those different and diverse materials that were formulated and installed by the artist into modern forms? Is the product of synthetic arts an appropriation of these spaces and domination of them?The problematic of interpreting space in its conceptual dimension in (synthetic) art in its multiplicity, diversity and difference, or objecting to the work of artistic system

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Publication Date
Sun Nov 27 2022
Journal Name
Al–bahith Al–a'alami
Gender stereotyping and its relationship to the level of performance of public relations employees
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This article focuses on the relationship of gender to the effectiveness of both women and men in public relations work. Its aim is to identify the extent to which public relations employees are aware of the concept of gender, and to reveal the role of the institution in determining certain roles for both women and men at work, as well as to find out which employees are most effective in public relations activities within the institution.

The researcher uses public relations employees and officials in Iraqi ministries as a research sample to capture the point of view of both parties on the effectiveness of workers in public relations based on the definition of gender. The sample consists of 396 individuals

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الأوضاع النفسية والإجتماعية لنساء الأقليات في العراق )دراسة ميدانية(
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The study present a detailed description of the new violent situation that those women faced after 2003 in Iraqi society and the effect of such violence and security breaking down on minority women perception and feeling of bonding or adaptation with this society and how they look to the aaceptance of the society to them and their minority group as a whole. In addition to the impact of these social changes after 2003,on the women rights and personal freedom. One of the aims of the study is to provide data base to be used when efforts present to put a policies or programs for supporting the minority women. Another aim is to point out and define the violations commited on the rights of those women. The field survey included 2100 women from

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Publication Date
Fri Sep 20 2019
Journal Name
Journal Of The College Of Education For Women
Community Innovation and Its Role in Gender Mainstreaming and Development Issues
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Gender mainstreaming is a goal for building a society characterized by justice and equality. Gender mainstreaming requires a clear understanding of the concept. Therefore, the research focuses on the concept of gender and how it was addressed in the literature through which the concepts related to gender were extracted which is represented by the role and social status through which the relationship of gender can be measured. In order to find out the basis for the different status and roles of both sexes in societies, the interpreted theories of gender were addressed, through which the most important factors affecting gender relations, such as biological, social and economic factors, as well as political systems, were discussed. Due to t

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The intellectual Umbrella for the strategic scenario in business organizations - The Opinions and the Spotlights
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Today, more than ever before, the business organizations’ initiatives should seek to design themselves and delivery them to the environment because of its change, and the increasing of uncertainties and the growing opportunities. What is required by the business organizations is that to adopt good approaches to stimulate the modern thinking and non traditional thinking and exploit the valued concepts and overcome the old thinking. Substantially, the scenario planning is the art of thinking about what is unexpected.

       Therefore the research’s problem is reflected to answer the following questions:

  • What

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The reality of Figure and content in the design of logos, civil society organizations
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Civil society organizations in Iraq have become a community hard case dispensable as the link between the state institutions and their leaders, and between citizens of different orientations and age groups, as it represents the diversity of the terms of reference and understanding of the laws and standards of Universal Declaration of Human Rights, which requires governments to provide supplies president of its citizens to live in dignity, direct and Msasha in the life of society and the dictates we scientific our role in achieving scientific benefit and transfer of expertise to the community has become imperative for the researcher to campaign in the midst of the scientific research of the slogans of those or

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Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
הריאליזם ביצירותיו של אהרן מגד "דוגמאות נבחרות מיצירותיו"
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הריאליזם הספרותי במשמעו הכללי מצייג אשר כל מה מציינת בה הספרות מציורים מדוייקים לסביבה ולכן
אדם. ויש להתחשב בפרטים המשותפים לחיים היומיומית.
האסכולה הריאליזטית מצטיינת בזיאנרים אין זוכים בם איזו אסכולה ספרותית אחרת . האסכולה הזאת
הופיעה בספרות העברית החדשה כתוצאה להשפעתה של הספרות העברית בספרות העולמית האחרת ,
והמספרים העבריים בתנוטה הספרותית החדשה השתדלו במאמצים גדולים למען להתפתח את התנועה הזאת

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