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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
Sun Oct 01 2023
Journal Name
Journal Of Taibah University Medical Sciences
Histological evaluation of the effects of bone morphogenetic protein 9 and angiopoietin 1 on bone healing
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Publication Date
Sat Apr 23 2022
Journal Name
Research Journal Of Pharmacy And Technology
Effect of Natural/ Synthetic Polymers and Super disintegrants on the Formulation of Zafirlukast Fast Dissolving Film
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Fast-dissolving films are one of the interested delivery systems for oral solid dosage forms to overcome swallowing difficulty for geriatric and pediatric patients. Zafirlukast (ZLK) is one of the most commonly used oral medication for treatment of asthmatic patients particularly mild to moderate cases. Oral fast dissolving films of ZLK were prepared using two different filming forming polymers, hydroxypropyl methylcellulose (HPMC) and sodium carboxymethyl cellulose (SCMC). Different concentrations of the 2 polymers were used to prepare 10 formulas. Other excipients were also added at various ratios to produce 10 different formulations. These were maltodextrin, crosspivodone, polyvinylpyrrolidone (PVP), and banana powder. In vitro c

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Oral Medicine And Oral Surgery
Reliability of two difficulty indexes in predicting the surgical extraction difficulty of impacted mandibular third molars
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Introduction: The aim of this study was to compare the reliability and the agreement of the Pederson and Pernambuco difficulty indexes in predicting the surgical extraction difficulty of the impacted mandibular third molars. Materials and methods: A prospective observational cohort study was conducted on 83 patients who had undergone surgical removal of impacted mandibular third molar. The difficulty of extraction was determined preoperatively according to the total scores obtained from the Pederson and Pernambuco difficulty indexes, the operative difficulty was determined by the surgical technique and the duration of extraction. The accuracy of prediction of the surgical difficulty and

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Publication Date
Wed Aug 17 2022
Journal Name
Sustainability
Experimental Evaluation of the Thermoelectrical Performance of Photovoltaic-Thermal Systems with a Water-Cooled Heat Sink
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A design for a photovoltaic-thermal (PVT) assembly with a water-cooled heat sink was planned, constructed, and experimentally evaluated in the climatic conditions of the southern region of Iraq during the summertime. The water-cooled heat sink was applied to thermally manage the PV cells, in order to boost the electrical output of the PVT system. A set of temperature sensors was installed to monitor the water intake, exit, and cell temperatures. The climatic parameters including the wind velocity, atmospheric pressure, and solar irradiation were also monitored on a daily basis. The effects of solar irradiation on the average PV temperature, electrical power, and overall electrical-thermal efficiency were investigated. The findings i

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Publication Date
Sat Mar 24 2018
Journal Name
Journal Of Optical Communications
Effect of Multiwalled Carbon Nanotube Reinforcement on the Opto-Electronic Properties of Polyaniline/c-Si Heterojunction
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Abstract<p>In this paper synthesis and extensive investigation of the microstructural and optoelectronic properties of polyaniline (PANI), Multiwalled carbon nanotube (MWCNTs) and MWCNTs reinforced PANI composites is presented. MWCNTs- PANI composites have been deposited by spin coating on silicon wafer substrate. Fourier Transform Infrared Spectroscopy shows no difference between PANI and its composites. However a change in peaks shape and absorption intensity has been observed. A strong effect of the MWCNTs weight percentage on the PANI/MWCNTs composites has been demonstrated. It was find that the thermal stability improved with increasing MWCNTs content. The optical band gap of the PANI thin </p> ... Show More
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Kinds of Food and Drinks in Morocco in the Period of Al-Murabteen and Al-Moahideen
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Cooking was of great importance in the Islamic Arabic culture and the
people of Morocco have shown great interest in this aspect and also in the
variety in the making of food. They used all kinds of meat of and have shown
interest in preserving and distributing it .The people of Morocco used the
additives in their cooking such as salt, saffron and many other kinds to add
special flavor and taste and their cooking a distinctive flavor.
Sweet and pastry, in addition to the drinks, represented another aspect of the
Moroccan kitchen. At that time women were brought as slaves from Sudan
and as a result they brought their experience in the making of sweets and
pastry with them to Morocco, they used sugar, fat, wheat

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Publication Date
Fri Mar 15 2019
Journal Name
Al-khwarizmi Engineering Journal
Studying the effect of Different wt % AL2O3 Nanoparticles of 2024Al Alloy / AL2O3 Composites on Mechanical Properties
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The nanocompsite of alumina (Al2O3) produced a number of beneficial effects in alloys. There is increasing in resistance of materials to surface related failures , such as the mechanical properties , fatigue and stress corrosion cracking .The experimental results observed that the adding of reinforced  nanomaterials  type Al2O3  enhanced the   HB hardness, UTS, 0.2 YS and ductility of 2014 Al/Al2O3 nano composites . the analysis of experiments, indicated that The maximum enhancement was observed at 0.4 wt.% Al2O3. The ultimate improvement percentage were 15.78% HB hardness, 18.1% (UTS), 12.86% (

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Publication Date
Mon Dec 25 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Impact of Two Doses of Vitamin K2 (Menaquinone-7) on Doxorubicin-Induced Hepatotoxicity in Rats
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The objective of this study was to evaluate the impact two doses of Menaquinones-7 on hepatotoxicity induced by doxorubicin in rats. Sixty adult rats of both sexes were used in this study; the animals were randomly enrolled into six groups of 10 animals each. Group I: negative control (rats administered distilled water); Group II: Menaquinones-7 at a dose of  16 µg/kg; Group III: Menaquinones-7 at a dose of 48 µg/kg; Group IV: positive control (Doxorubicin 15 mg/kg); Group V: Menaquinones-7 at a dose of 16 µg/kg administered prior to a single dose of Doxorubicin 15 mg/kg; Group VI: Menaquinones-7 at a dose of 48 µg/kg administered prior to a single dose of  Doxorubicin 15 mg/kg. On day twelve of the study, blood was

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Publication Date
Thu Apr 29 2021
Journal Name
International Journal Of Pavement Engineering
An assessment of lime-cement stabilisation on the elastic and resilient moduli of a clayey soil
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Publication Date
Mon Oct 18 2021
Journal Name
Microorganisms
Catalysis of Chlorovirus Production by the Foraging of Bursaria truncatella on Paramecia bursaria Containing Endosymbiotic Algae
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Chloroviruses are large viruses that replicate in chlorella-like green algae and normally exist as mutualistic endosymbionts (referred to as zoochlorellae) in protists such as Paramecium bursaria. Chlorovirus populations rise and fall in indigenous waters through time; however, the factors involved in these virus fluctuations are still under investigation. Chloroviruses attach to the surface of P. bursaria but cannot infect their zoochlorellae hosts because the viruses cannot reach the zoochlorellae as long as they are in the symbiotic phase. Predators of P. bursaria, such as copepods and didinia, can bring chloroviruses into contact with zoochlorellae by disrupting the paramecia, which results in an increase in virus titers in micr

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