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
Mon Feb 01 2021
Journal Name
Journal Of Physics: Conference Series
Experimental Analysis for the Influence of Ignition Time on Combustion Characteristics of a Free Piston Engine Linear Generator
...Show More Authors
Abstract<p>Free Piston Engine Linear Generator (FPELG) is a modern engine and promising power generation engine. It has many advantages compared to conventional engines such as less friction, few numbers of parts, and high thermal efficiency. The cycle-to-cycle variation one of the big challenges of the FPELG because it is influence on the stability and output power of the engine. Therefore, in this study, the effect of ignition time on combustion characteristics is investigated. The single-cylinder FPELG with spark ignition (SI) combustion type by using compressed natural gas (CNG) fuel type was set to run. LabVIEW is used to run the engine and control of input parameters. All experimental data</p> ... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Crossref
Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Context and its impact on the choice of Quranic singularity An applied study in some verses of repetition
...Show More Authors

The research dealt with the study of choice between a range of different words between the repetitive texts in the verses of the Koran and explain the reason behind this choice, and how the context has the greatest impact in this choice, and that each word in the Koran was placed in the most appropriate place, which can not be replaced by equivalent words, whatever The degree of similarity between them in the indication of the other because it remains at the end that each of those vocabulary synonyms are indicative, the first of them especially that makes the possibility of replacing them with the equivalent vocabulary impossible, and the second general significance and this connotation makes them share with their peers In one aspect of

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Physics: Conference Series
An Effect of Al on the Properties of ZnIn<sub>2</sub>Se<sub>4</sub> Thin Film
...Show More Authors
Abstract<p>Zinc-indium-selenide ZnIn<sub>2</sub>Se<sub>4</sub> (ZIS) ternary chalcopyrite thin film on glass with a 500 nm thickness was fabricated by using the thermal evaporation system with a pressure of approximately 2.5×10<sup>−5</sup> mbar and a deposition rate of 12 Å/s. The effect of aluminum (Al) doping with 0.02 and 0.04 ratios on the structural and optical properties of film was examined. The utilization of X-ray diffraction (XRD) was employed to showcase the influence of aluminum doping on structural properties. XRD shows that thin ZIS-pure, Al-doped films at RT are polycrystalline with tetragonal structure and preferred (112) orientation. Where the </p> ... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Fri Dec 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Comparing the effectiveness of using three different re-mineralizing pastes on remineralisation of artificially induced white spot lesion
...Show More Authors

Background: This study aimed to compare the surface microhardness (MH) and mineral content of white spot lesions(WSLs) after using bioactive glass (BAG)casein phosphopep-tides-amorphous calcium phosphate(CPP-ACP),and nanohydroxyapatite(Nano-HAP) under pHcycling. Material and method:18 sound maxillary first premolar were used for the study.10 were selected for the vickers microhardness test, For Energy-dispersive X-ray spectroscopy analysis (EDX), the remaining 8 premolar teeth were used, 40 sections of enamel blocks (Four from each tooth) were produced from the middle part of the buccal and palatal surfaces of teeth for MH test while 48 sections of enamel blocks (Six from each tooth) were produced for EDX analysis. Enamel slabs were

... Show More
View Publication
Scopus (7)
Crossref (3)
Scopus Crossref
Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Photo-Initiated Oxidation on Mechanical Properties of High Density Polyethylene / Linear Low Density Polyethylene Blends
...Show More Authors

The long – term behaviour of polyethylene products used out doors is affected by weathering. In the present work,
weathering test was carried out to find the effect of the environment conditions on the mechanical properties of
HDPE/LLDPE blends with different weight percents (0, 15, 30, and 45 %) relative to the LLDPE by increasing the
exposure times to (100, 150, 200, 250, 300) hr.
A series of tests (destructive), tensile, impact and hardness were carried out on the prepared samples, the results
obtained declare the changes on the material behaviour from ductile to brittle and the polymer shows a decline in the
mechanical properties with increasing the exposure times.
In the present work empirical equations were r

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 30 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Assessment of the Healthy Women by Detection and Determination of Cells in Conventional Pap Stained Cervical Smear Images
...Show More Authors

Introduction: A Pap test can detect pre-cancerous and cancerous cells in the vagina and uterine cervix. Cervical cancer is the easiest gynecologic cancer to be prevented and diagnosed using regular screening tests and follow-up. This study aimed to estimate the cytological changes and the precancerous lesions using Pap smear test and visual inspection of the cervices of Iraqi women, and also to determine the possible relationship of this cancer with patients’ demographic characteristics. Methods: The study included 140 women aged (18-67) years old referred to the National Cancer Research Center (NCRC), Baghdad, Iraq, during the period 2011-2016. Both visual inspections of the uterine cervix and Papanicolaou smear screening were performed

... Show More
Preview PDF
Publication Date
Thu Nov 21 2024
Journal Name
F1000research
Comparison of the severity of urinary tract infections between Metformin and SGL2 Inhibitors among Iraqi Type 2 Diabetics.
...Show More Authors

Background Many antidiabetic medications with distinct modes of action are available, The sodium glucose cotransporter-2 (SGLT-2) inhibitors are among the most recent oral antihyperglycemic medications. The American Diabetes Association recommends metformin, a biguanide medication, as the first option for oral control of type 2 diabetes because it has demonstrated promise in this regard. Aim of the study To evaluate and compare the effects of metformin and SGLT-2 inhibitors on general urine parameters in T2DM patients from Iraq. Method a prospective cohort study where 101 adult patients of both sexes aged under 70 years and newly diagnosed with T2DM, patients were divided into two groups, Metformin group (n=52), where metformin was p

... Show More
View Publication
Crossref
Publication Date
Thu Jun 25 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of the Possible Immuno-Protective Effect of Nigella Sativa Seed Oil on Cyclophosphamide- Induced Myelosuppression in Mice
...Show More Authors

Myelosuppression is one of the serious adverse effects of cancer chemotherapy that lead to life threatening febrile neutropenia and considered a limiting factor for successful therapy. Cyclophosphamide a widely used anticancer drugs, induces severe bone marrow suppression by damaging hematopoietic stem cells. As cancer incidence expands globally, the demand for an effective myeloprotective therapy during cancer treatment is also increasing.Nigella sativa seed oil, a well-known plant extract that widely used for various health conditions. This study aims to evaluate the myeloprotective activity of Nigella sativa seed oil in cyclophosphamide-induced myelosuppression mice model. Myelosuppression induced by single intraperitoneal injection o

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Investigating the Effect of Genetic Polymorphisms of Deiodinase Type 2 on Levothyroxine Dose Requirements in Patients with Hypothyroidism
...Show More Authors

Background: Hypothyroidism is the most abundant thyroid disorder worldwide. For decades, levothyroxine was the main effective pharmacological treatment for hypothyroidism. A variety of factors can influence levothyroxine dose, such as genetic variations. Studying the impact of genetic polymorphisms on the administration of medications was risen remarkably. Different genetic variations were investigated that might affect levothyroxine dose requirements, especially the deiodinase enzymes.  Deiodinase type 2 genetic polymorphisms’ impact on levothyroxine dose was studied in different populations.

Objective: To examine the association of the two single nucleotide polymorphism (SNP)s of deiodinase t

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of the actual reality of supply chain operations in Noor Al-Kafeel Food Products Company/ case study.
...Show More Authors

Abstract:

                This research aims to identify the actual reality of the supply chain processes applied in the Noor Al-Kafeel Food Products Company, which was chosen as a research sample by measuring the application and documentation gap. The current research relies on the case study method to reach the desired results, and the seven-scale scale was relied on to identify the reality of the supply chain operations applied in the researched company and the use of quantitative and qualitative methods in data collection and analysis, as quantitative methods such as the arithmetic mean were used weighted, percentage measurement, and g

... Show More
View Publication Preview PDF