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jeasiq-1217
The accounting perspective to activate the tools of globalization through the mechanisms of international accounting standards
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ان وضع معايير دولية محاسبية على شكل نماذج وارشادات عامة تؤدي باصحاب القرارات الاقتصادية استخدام معايير المحاسبة الدولية عند اعداد وتجهيز القوائم والبيانات المالية اصبح مطلب اساسي وضرورة ملحة لمختلف الاطراف في المجتمع الحالي فهذه المعايير قد اثمرت في معالجة الامور المحاسبية على الصعيد المحلي والاقليمي والدولي. وان عدد كبير من الدول اعتمدت هذه المعايير فقد تجاوزت 150 بلدا. مما نتج عنه ازالة الفوارق الكثيرة التي كانت قائمة البيانات المالية. وبالامكان ان يستفاد متبني العولمه من هذه المميزات التي تقدمها هذه المعايير على الصعيد العالمي.

لهذا فقد اهتم الباحث بالدور الذي ممكن ان تلعبه المحاسبية الدولية اذن هي نظام عالمي تتبناه جميع الدول عن طريق وضع مجموعة من المباديء والمعايير المحاسبية المقبولة قبولا عام كما يتم تحديد الاساليب والطرق المشتقة من تلك المباديء والمعايير وتطبيقها في جميع الدول كما وان الانترنت التجارة الالكترونية تعتبر القاعدة المادية والفنية لنجاح العولمة التجارية وبالتالي العولمة بمفهومها الواسع هي احد العوامل الاساسية الفاعلة في العولمة وهي ثورة في صنع القرارات التسويقية والشرائية. يترتب عليها الغاء الكثير من مكونات السوق وعناصره كما يترتب عليها خفض في كلفة العمليات التجارية في التجارة الالكترونية. وبذلك سوف يتطرق الباحث بدراسة معايير المحاسبه الدولية ودورها في رفع كفاءة الاداء المحاسبي على مستوى العالم وكيفيه استخدام اسعار التحويل كاحدى ادوات المحاسبه الدولية.

وفي هذه الدراسة تطرق الباحث على قواعد وبناء هيكل العولمة وهي منظمة التجارة العالمية وصندوق النقد الدولي والبنك الدولي التي نتشرف على تكوين البنية التحتية الاساسية للعولمة. حيث تسعى لجعل الاقتصاد العالمي اكثر انتفاخا واكثر ترابطا واكثر استقرارا متجاوزا الحدود السياسية والجمركية والبيئة الاستثمارية في كل دول العالم.

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Publication Date
Fri Feb 01 2019
Journal Name
Ieee Transactions On Emerging Topics In Computational Intelligence
Neuromorphic Architecture for the Hierarchical Temporal Memory
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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
The Satellite Images Matching and Mosaic Techniques
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      The Matching and Mosaic of the satellite imagery play an essential role in many remote sensing and image processing projects. These techniques must be required in a particular step in the project, such as remotely change detection applications and the study of large regions of interest. The matching and mosaic methods depend on many image parameters such as pixel values in the two or more images, projection system associated with the header files, and spatial resolutions, where many of these methods construct the matching and mosaic manually. In this research, georeference techniques were used to overcome the image matching task in semi automotive method. The decision about the quality of the technique can be considered i

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
The major psychocutaneous disorders in Iraqi patients
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KE Sharquie, AA Noaimi, MS Younis, BS Al-Sultani, Journal of Cosmetics, Dermatological Sciences and Applications, 2015 - Cited by 8

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Improving Thermal Performance in the University Classrooms
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Universities are among spaces where it's important to ensure thermal comfort in indoor spaces, improving the occupants' well-being and productivity. The problem of the research was to study appropriate glazing systems for the spaces of the University of Baghdad because glazing systems are one of the most important elements of the indoor environments, and it has a major impact on the thermal performance of buildings. Glass is one of the most seasoned materials that are most utilized in the design. Since it is a diaphanous material, it allows sunlight to enter the building, increasing the space's temperature, cooling loads, and energy consumption in summer. The research followed the experimental method by studying and

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Publication Date
Sun Sep 01 2019
Journal Name
College Of Islamic Sciences
Hadiths Fasting volunteer in the six books
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Hadiths Fasting volunteer in the six books

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Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
Place Sexuality in the Arabic Text Theatre
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     It is doubtless that the sexual place has some common indicators due to the masculine and feminine bodies which may be natural or deviated (homosexual). The female has an act of voice in the imaginary masculine place whereas the male has an act of image recognized in the parental mind in both the secular and sacred place. Those places create different limits and perceptions according to the auditory and visual readings in search of identity, text and body in the feminine dramatic text.

    The research includes four chapters; the first, the methodological framework, involves the problem which is centralized in the following enquiry: What is the relationship between the place and the term of

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Reading Trend in the Recent School Book
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Reading Trend in the Recent school book

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The technical mediator in contemporary Iraqi formation
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 The current research (technical mediator in contemporary Iraqi painting) dealt with the concept of technical mediator in contemporary arts and its role in the qualitative transformation in art, the diversity of discoveries in technical media that artists use in their artistic achievement, and the extent of their impact on contemporary Iraqi painting, where the research problem was identified (what is The nature and role of technical media in showing works in contemporary Iraqi painting) and (What are the intellectual and aesthetic concepts of media and techniques as references for contemporary art in Iraq). The second topic dealt with technical media and their impact on the plastic arts, and the third topic focused on the technical med

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Skull Stripping Based on the Segmentation Models
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Skull image separation is one of the initial procedures used to detect brain abnormalities. In an MRI image of the brain, this process involves distinguishing the tissue that makes up the brain from the tissue that does not make up the brain. Even for experienced radiologists, separating the brain from the skull is a difficult task, and the accuracy of the results can vary quite a little from one individual to the next. Therefore, skull stripping in brain magnetic resonance volume has become increasingly popular due to the requirement for a dependable, accurate, and thorough method for processing brain datasets. Furthermore, skull stripping must be performed accurately for neuroimaging diagnostic systems since neither non-brain tissues nor

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The political development in Moritania 1967-1934
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