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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
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Rhetoric of the Oppressed Women: The Autobiography of the Iraqi Womanhood A Research in the Mechanisms of the Rhetorical Proceeding in " Alagnabia - The Foreigner" by Alia Mamdouh
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phenomenon in the Arab women's contemporary literature, but it is rare in Iraqi women's
literature and falls short to the level of the phenomenon until now. Perhaps this is one of the
main reasons that caused the reluctance of researchers to study it, and this is probably the first
academic research in this field.
This research followed the discourse of Autobiography of women in Iraq, depending on the
two factors of charter and reference of the elements of Philippe Lejeune’s definition of the
genre of Autobiography, without focusing on narrative method, so it handled notes,
memories, diaries and biography of the other and counted all under the genre of the
Biography.
It came in three sections, the first follo

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Fuzzy Analytic Hierarchy Process FEAHP to Prioritize The Evaluation of The Main and Subsidiary Criteria in B2B Industrial Market Sectors – Applied Research
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The research aims to define the main and subsidiary criteria for evaluating the industrial market sectors and proposing a model for arranging these criteria according to priority and knowing the highest criteria in terms of relative importance in the General Company for Automobile Trade and Machinery, and for the purpose of establishing this model, experiences in the concerned company were approved, and this study proposes a multi-criteria decision model According to the FEAHP, the expanded fuzzy hierarchical analysis method enables the commercial company to develop clear strategic policies on which the company’s management system depends on determining criteria for evaluating and selecting market sectors and making appropriate

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Conceptual Representations of the Jewish Personality in the International Cinema (Munich film as a model)
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This study deals with the intellectual representations whose intellectual systems are incarnated in the Jewish personality, which is considered one of the complex intellectual systems that has caused controversy throughout the ages because of the ambiguity due to the religious and psychological factors that were reflected directly and strongly on the intellectual structure of the Jewish community in general and the Jewish - Zionist personality in particular, in an attempt (to create new dimensions embodied by intellectual representations of a human nature embodied by what that - peaceful - religiously oppressed - psychologically and socially isolated character presents, because of the curse of the peoples of the world that was a cause fo

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
Qualities of Life Partner from the Perspective of a Sample of University Students
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The study aims at identifying the morphological and psycho-socio-economic qualities wished to be in a life partner among a sample of Palestinian youth. The total sample was (231) and consisted of  (83) male and (148) female students. Each student presented a detailed report on the qualities he/she wished to be in life partner. The study used the descriptive approach and content analysis method. The validity and stability of the analysis were calculated. The results showed eight qualities in both groups: physical, psychological, emotional, social, intellectual, familial, economic and academic. Female students were found to have more variations than male students in terms of the qualities preferable in the life partner. Male students

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Developing the investment budgeting through evaluation of investment projects
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The aim of the research is to determine the impact of evaluating the investment projects in the development and preparation of investment budgets prepared by the economic units, since the investment projects are of an important and vital nature of the economic units, because these projects include the length of time for preparation and implementation and the accompanying period of this risk and uncertainties as well as need To the many funds to complete the project , The process of evaluating the implemented projects, which have been prepared an investment budget previously will contribute to the extent of matching the estimated data with the actual results or deviations, which is a step to avoid these errors in future p

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Publication Date
Mon Aug 30 2021
Journal Name
Al-kindy College Medical Journal
Serum Biomarkers are Promising Tools to Predict Traumatic Brain Injury Outcome
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Traumatic Brain Injury (TBI) is still considered a worldwide leading cause of mortality and morbidity. Within the last decades, different modalities were used to assess severity and outcome including Glasgow Coma Scale (GCS), imaging modalities, and even genetic polymorphism, however, determining the prognosis of TBI victims is still challenging requiring the emerging of more accurate and more applicable tools to surrogate other old modalities

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The mechanisms of the actor's work between performance and directing style in the contemporary theater show (Western) as a model
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The actor has mechanisms that were applied in the performance، as it formed a style in the theatrical form (weird)، and the researcher deliberately studied these mechanisms and divided them into four chapters.

The researcher divided it into two sections، the first is the actor's performance requirements، and the second is the boring performance methods in the directors' theater، and then the researcher concluded the second chapter with the most important indicators.

As for the third chapter، the researcher determined the society of his research and the method of selecting the sample (strange) and analyzing the sample and concluded with the most important results of the sample analysis.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
International and Regional Competition for the African Coast
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This study aimed at analyzing and studying the strategic and geopolitical importance of the Sahel region, which increased the regional competition for the resources of the region, especially the energy resources that have been and continue to be one of the axes of conflict and competition between these forces.
The researcher tried to review the competition between the international force, France, the United States of America, China, Algeria and Libya, and the African coast. We note that there is a positive correlation between the severity of the conflict and the intensity of the competition of the major powers to control the countries of the region and the extent of political and economic stability These countries are directly affecte

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Publication Date
Tue Sep 29 2020
Journal Name
International Journal Of Innovation, Creativity And Change
A Pragma-Linguistic Study of Deontic Modals in the Language of International Contracts.
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Deontic modality expresses what is necessary or possible according to the norms of morality and laws of community. It is a cover term for those cases where modal auxiliaries used to express notions like ''obligation'', ''prohibition'' and, ''permission''. Deontic modals are basically performatives, having the ''so-be-it'' component of directives in that the speaker directs the behavior of the addressee to get things done. The present study identifies the use of deontic models in international contracts to prove that there are major pragmatic strategies employed in writing them. To achieve the aim of the study, a modified model of Danet’s (1980) and Trosborg’s (1995) in accordance to Searle (1969) is used to analyze 16 texts selected fro

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Publication Date
Wed Jul 17 2019
Journal Name
Anbar University Journal
The Translation of Swearwords in Shakespeare’s Hamlet into Arabic: A Pragmatic Perspective
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