Preferred Language
Articles
/
jeasiq-1217
The accounting perspective to activate the tools of globalization through the mechanisms of international accounting standards
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Feb 04 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
A Comparative Study on the Probability of Diabetes and Psychosocial Deficiency of Badminton Players Youth Category
...Show More Authors

Many people believe that diabetes appears after a psychological crisis, which is a misconception but it could be in them before having a crisis ore the crisis. But emotion increases the appearance of symptoms, and athletes are at risk of developing diabetes. Hypoglycemia is not unusual for athletes, and during physical activity the sugar level changes in the blood. Therefore, it is important to conduct tests for the measurement of sugar before and immediately after the activity, for the purpose of detecting the sharp drop in the sugar level and treating it, and the early detection is necessary to avoid the possibility of diabetes, the concept of psychological immunity in psychology is considered a positive concepts that maintain the balance

... Show More
View Publication Preview PDF
Publication Date
Tue Jul 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of dental arches symmetry in a sample of Iraqi children at the mixed dentition stage
...Show More Authors

Background: Little is known about asymmetry of children's dental arches, the purpose of this study was to verify the presence of asymmetry of dental arches among Iraqi children in the mixed dentition stage. Materials and methods: The sample included 52 pairs of dental casts, 27 pairs belong to males and 25 pairs for females. Three linear distances were utilized on each side on the dental arch: Incisal-canine distance, canine-molar distance and incisal-molar distance, which represent the dental arch segmental measurements using the digital sliding calipers, which is accurate up to 0.02 mm. Results: No significant sides' differences with high correlation coefficient were found between the right and left incisal-canine, canine-molar and in

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 06 2023
Journal Name
Arts
Solving chemical problems among students of the College of Education for Pure Sciences, Ibn al-Haytham
...Show More Authors

Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Indian Journal Of Ecology
Effect of Mycorrhiza, Cytokinin and Organic Fertilizer on the Growth and Yield of Chamomile Plant L)
...Show More Authors

The experiment was carried out in College of Agricultural Engineering Sciences, University of Baghdad during November 1, 2019 to June 1, 2020. The experiment was designed according to a randomized complete block design. Each block contained 18 experimental units that included the three study factors. The first factor interaction between two inoculum densities and application methods, three levels control, treatment of seeds inoculation with 5g plant and treatment of seedlings inoculation whith 30g plant . The second factor was three -1 -1concentrations of spraying of kinetin 0, 75 and 150 mg L , and third factor include two levels of organic manure) and addition of fertilizer 2% of -1 the weight of the soil (O2). The results showed a signif

... Show More
Publication Date
Tue Jan 01 2013
Journal Name
Journal Of The College Of Basic Education
The Inhibitory effect of pyocyanin pigment produced by Pseudomnas aeruginosa on biofilm formation of Klebseila pneumoniae
...Show More Authors

Materials and Methods Bacterial strains P. aeruginosa was obtained from postgraduate students Laboratories of Biology Department/College of Science/University of Baghdad. That previously isolated from patient suffering from Cystic Fibrosis. API 20 NE system was employed for the identification of P. aeruginosa. A total of 122 urine specimens were collected in the period between of mid of July until to the mid of September of 2010 from AL-Kadhmiya Teaching Hospital in Baghdad City. Specimens were collected from out-patients in sterile screw cupped containers. Regarding inpatients, catheter was withdrawn and cut

Preview PDF
Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Geological Journal
Integrating Petrophysical and Geomechanical Rock Properties for Determination of Fracability of the Iraqi Tight Oil Reservoir
...Show More Authors

Tight oil reservoirs have been a concerned of the oil industry due to their substantial influence on oil production. Due to their poor permeability, numerous problems are encountered while producing from tight reservoirs. Petrophysical and geomechanical rock properties are essential for understanding and assessing the fracability of reservoirs, especially tight reservoirs, to enhance permeability. In this study, Saadi B reservoir in Halfaya Iraqi oil field is considered as the main tight reservoir. Petrophysical and geomechanical properties have been estimated using full-set well logs for a vertical well that penetrates Saadi reservoir and validated with support of diagnostic fracture injection test data employing standard equations

... Show More
View Publication
Scopus (7)
Scopus Crossref
Publication Date
Tue Jul 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An Assessment of the Efficacy of Sinus Balloon Technique on Transcrestal Maxillary Sinus Floor Elevation Surgery
...Show More Authors

Background: A minimally invasive antral membrane balloon elevation (MIAMBE) has been introduced to overcome the invasiveness of modified Caldwell-Luc (lateral approach) and the drawbacks of the osteotome (summers' technique) in maxillary sinus floor elevation surgery. Materials and methods: A total of 13 adult Iraqi patients aged 28-55 years, 4 males and 9 females underwent sinus floor elevation surgery via crestal approach by using sinus balloon technique. A panoramic radiograph and (Cone beam computed tomography (CBCT)/or medical CT scan) were obtained before and after surgery. Postoperative gained bone was assessed and the patient reactions including pain, nasal bleeding, and ecchymosis were recorded. The whole follow up period was 1yea

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon Jul 01 2024
Journal Name
Civil Engineering And Architecture
Impact of Urban Expansion on the Historic City of Babylon: Strategies for Preserving Heritage amidst Modernity
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Tue Dec 31 2024
Journal Name
Sabrao Journal Of Breeding And Genetics
MORPHOLOGICAL AND ANATOMICAL STUDY OF THE FLORAL PARTS OF LILY (LILIUM CANDIDUM L.) CULTIVATED IN IRAQ
...Show More Authors

View Publication
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Tue Jun 01 2021
Journal Name
International Journal Of Statistical
Evaluating the performance of introduced varieties of maize (Zea Mays L.) and estimating some genetic parameters
...Show More Authors

Scopus (12)
Scopus