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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 01 2023
Journal Name
Baghdad Science Journal
Corrosion Inhibition of Medium Carbon Steel in the Acidic Medium Using Alcoholic and Aqueous Extract of Kujarat Tea Plant
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This study deals with the corrosion inhibition of metal corrosion process of medium carbon steel using 1M HCl for kinetic studies and rate reaction determination. The weight loss method is applied to pieces of Medium carbon steel divided to Cubans with dimensions (0.4*2*2.4) cm , and use Tafel Extrapolation Method, the samples were polished using carbide silicon paper with dimensions of (180,200,400,600,800,1000). The samples were immersed in the alcoholic medium ethanol at a temperature 293K for 3hr. Natural inhibitor Kujarat Tea (Hibiscus sabdarriffa L.) is used which is extracted in aqueous and alcoholic medium, different concentrations (1000،2000, 3000) ppm have been used ; The best concentration found through the results is a conce

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in winning compensation claims and its impact on the profits of the National Insurance Company: applied research
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                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The use of multi choice Goal Programming to reduce storage and shortage costs of blood units in health care centers
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We use of multi-choice Goal Programming (MCGP), which is a developed model of Goal Programming where it is used in circumstances of the multiplicity and difference of goals when choosing between decision alternatives in cases of allocating resources, as it is a model that seeks to find the closest and best solutions to the specific values ​​of the goals within the aspiration levels, as the first goal in the multi-choice goal programming model that is used to reduce the total cost of storage and shortage, while the other goal was to reduce the difference between the real demand that the hospitals need from the blood transfusion center and the units that already achieved. The case Iraqi Center

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Coordination between real estate and income tax and its impact on the tax outcome: Applied research in the General Authority for Taxes
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The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

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Publication Date
Mon Aug 01 2022
Journal Name
مجلة الجامعة العراقية
المكتبة الاسلامية الرقمية مشروع صناعة مكتبة رقمية للطالب في قسم علوم القران الكريم والتربية الإسلامية
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تهدف الورقة البحثية الى اعداد مشروع لصناعة مكتبة رقمية للطالب في قسم علوم القران الكريم والتربية االسالمية في كلية التربية ابن رشد للعلوم االنسانية / جامعة بغداد ، اعدت الباحثة استمارة نموذج كوكل تضمنت مجموعة من االسئلة الغرض منها تحديد المؤلفات االساسية التي يحتاجها طالب العلوم االسالمية في دراساته وابحاثه ،واعتمدت الباحثة على المنهج الوصفي اسلوب المسح لجمع البيانات ، ووزعت االستمارة عبر الصفوف االلكترو

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath: Fatin Kaleel Ismael
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A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
التحديات التحديات المعاصرة للثقافة الإسلامية دراسة في الصورة النمطية المتبادلة للسلام وللحرب بين الإسلام والغرب
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Islamic Culture face many challenges Such as، Secularism، westrenism، globalism and Colonialism under current attempts For western States and united states of America to dominate on world and Confront all her Opponent Polaris it be clear when U. S. A. Occupied Afghanistan and Iraq and Threatened many Arabic and Islamic States

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Publication Date
Fri Jan 01 2010
Journal Name
مجلة العلوم التربوية والنفسية
أثر استراتيجية تعلم الاقران في تصحيح الفهم الخاطئ للمفاهيم الجغرافية لدى طالبات الصف الاول المتوسط
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يرمي هذا البحث الى تعرف اثر استراتيجية تعليم الاقران في تصحيح الفهم الخاطئ للمفاهيم الجغرافية لدى طالبات الصف الاول متوسط

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
term of the first difference between the Imam of the Two Holy Mosques, Imam Taj Al-Din al-Subki and its impact on the doctrine of Al-Shafeiyah
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Praise be to Allah, the Lord of the Worlds, the best prayer and the best prayer, on our master Muhammad, and on his pure God, and his companions and the faithful, and who followed them by charity to the day of religion. This relationship between emphasis, is a sincere, and this harmony, such as the relationship between water, and the green, but it is good, but, with greenery, it is better, and as well as alone, is a beautiful view, but the most beautiful, with the most beautiful. From here he was starting on myself in writing the fundamentalist research of jurisprudence, to show the depth of this interconnection. The doctrine as a new term, then the taj al-Din al-Suobki came after three centuries, and a

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Publication Date
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Association of Phantom Vibration and Ringing Syndrome and Job-Related Stress among Nurses in Al-Nasiriyah City
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Objectives: The study aims to: (1) assess the prevalence of phantom vibration and ringing syndrome among
nurses, (2) determine the level of job-related stress among those nurses who are working at teaching hospitals in
Al- Nasiriyah city, and (3) identify the association between job-related stress and experience of phantom
vibration and ringing syndrome.
Methodology: : A descriptive design, cross-sectional study was used for the present study was carried out
from 4th December, 2017 to the 4th April, 2018 in order to determine the association of Phantom
Vibration and Ringing Syndrome with Job - Related Stress among nurses at Teaching Hospitals in AlNasiriyah
City , on a purposive (non-probability) sample was used in t

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