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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
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Babylonian Woman As Heroine In Dekker’s Drama: The Babylonian Woman As Heroine In Dekker’s Drama
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Abstract
The present research paper provides an analysis of Thomas Dekker’s
exaltation of the figure of the Babylonian woman as a tragic heroine in his dramatic
art. The paper falls into two sections. The first section outlines the deliberate
mispresentation of the figure of the Babylonian woman in the Bible and the
misreading of that figure. The second section reveals Dekker’s rectification of the
distorted image of the Babylonian woman, whom he defends and glorifies as a
heroine and a victim of misinterpretation and conspiracy.

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Identify the main factors affecting labor productivity within different organizational structures in the Iraqi construction sector
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Abstract<p>The construction sector in Iraq has faced many challenges. One of the major challenges is the lack of productivity of laborers who are working construction sites. Although research studies have been conducted to investigate, explore, and identify factors influencing labor productivity in the Middle-east region, the lack of such research studies to address these challenges in Iraq. This motivates the researcher to explore and identify the key factors affecting labor productivity in construction sites across different organizational structures (Matrix, Projectized, and functional). A survey questionnaire has been conducted using Delphi technique in order to achieve a concrete and reliab</p> ... Show More
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Publication Date
Mon Dec 30 2024
Journal Name
Iraqi Journal Of Science
Archaeological prospecting using the Electric Resistivity Imaging method at the Borsippa site, Near Babylon, Central Iraq
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Many important archaeological sites in Iraq still need to be preserved. Some of these sites were subjected to destruction and negligence. So, exploring these sites represents a priority for its protection. A 2D Electrical Resistivity Imaging (ERI) as a non-invasive geophysical survey method was implemented at a part of the Borsippa archaeological site near Babylon to search for the subsurface archaeological artefacts/structures. Electrical resistivity measurements were carried out using a Dipole-Dipole array. Steps were taken to process and filter using Horizontal profiles, forward modelling, and 2D inverse models to analyze the resistivity measurements. The ERI inversion results show that the superficial conductive zone produced va

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The professional self and its relationship with the school climate among educational counselors in secondary schools.
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The research aims to reveal the professional self and the school climate among the educational counselors. The research problem is crystallized in the following:

1-Identifying the professional level of the educational counselors.

2- Knowing the level of the school climate with the educational counselors.

3- Are there statistically significant differences in the professional self and the school climate between the educational counselors of different gender (male / female)?

4- Is there a relationship between the professional self and the school climate of the research sample?

To answer these questions, the research was conducted on educational counselors in secondary schools in the district of Falluj

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
The transition rates for 232Th using the two component particle-hole state density with different corrections
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The particle-hole state densities have been calculated for 232Th in
the case of incident neutron with  ,  1 Z Z T T T T and   2 Z T T .
The finite well depth, surface effect, isospin and Pauli correction are
considered in the calculation of the state densities and then the
transition rates. The isospin correction function ( ) iso f has been
examined for different exciton configurations and at different
excitation energies up to 100 MeV. The present results are indicated
that the included corrections have more affected on transition rates
behavior for        , , and    above 30MeV excitation energy

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
The industrial design aesthetic and its relationship with the recipient: باسم قاسم الغبان، صلاح نوري الجيلاوي
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The research problem lies in determining the beauty ranges between the receiver and the industrial product, The goal of the research, it is the definition of aesthetics in industrial design and its relation to the receiver, and the researcher outcome several conclusions of the, the most important was: 1. The role of accumulated experience, and their interaction with the vision of the artwork in achieving aesthetic perception and levels of artistic and aesthetic values and by the level of growth this taste of the recipient. 2. There are interactive and close relationship be the primary means for the integration of functional and aesthetic meaning the designer meant to get it to the receiver.

 

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Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum
THE FALCONS (FALCONIFORMES, FALCONIDAE) VOUCHER COLLECTION IN THE IRAQ NATURAL HISTORY RESEARCH CENTER AND MUSEUM (INHM)
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A total of 45 voucher specimens of falcons which are deposited in the bird's collection of the Iraq Natural History Research Center and Museum (INHM) were reviewed. Mummified falcons were preserved as voucher study specimens and tagged with museum collection labels. In the current study, morphometrics of six species of the genus Falco Linnaeus, 1758: Lanner falcon F. biarmicus Temminck, 1825; Sacker Falcon F. cherrug Gray, 1834; Lesser Kestrel F. naumanni Fleischer, 1818; Peregrine Falcon F. peregrines Tunstall, 1771; Eurasian Hobby F. subbuteo Linnaeus, 1758 and Common Kestrel F. tinnunculus Linnaeus, 1758 were documented. These species were recorded previously in the ornithological literatures by several authors and deposited in t

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Publication Date
Sun Oct 18 2026
Journal Name
Al–bahith Al–a'alami
Satellite TV sites among the Iraqi public's sources about the demonstrations Field study in Baghdad 2020
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This research is based on the idea of showing the extent to which the public relies on satellite channels as sources for news of the demonstrations in Iraq .This was the essence of the problem for which the researcher set several goals, including knowing the public’s confidence in the news of these satellite channels and comparing them with others. The researcher chose an available intended sample of (117) respondents in Baghdad - Karkh and Rusafa by adopting the survey method and applying a questionnaire form and the theory of media dependence for the period from 15/11/2019 to 1/1/2021 . By using statistical methods, the researcher reached many results, the most important of which are: Satellite channels are a source for 79% of the pu

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
Measuring the Attribute Accuracy and Completeness for the OpenStreetMap Roads Networks for Two Regions in Iraq
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The OpenStreetMap (OSM) project aims to establish a free geospatial database for the entire world which is editable by international volunteers. The OSM database contains a wide range of different types of geographical data and characteristics, including highways, buildings, and land use regions. The varying scientific backgrounds of the volunteers can affect the quality of the spatial data that is produced and shared on the internet as an OSM dataset. This study aims to compare the completeness and attribute accuracy of the OSM road networks with the data supplied by a digitizing process for areas in the Baghdad and Thi-Qar governorates. The analyses are primarily based on calculating the portion of the commission (extr

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Publication Date
Fri Jun 26 2020
Journal Name
Clinical And Experimental Dental Research
The oral health and periodontal diseases awareness and knowledge in the Iraqi population: Online‐based survey
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Abstract<sec><title>Objectives

This study aimed to evaluate oral health (OH) and periodontal diseases (PD) awareness in the Iraqi population.

Material and methods

This study was a questionnaire‐based online survey of two weeks duration. The questionnaire was built using a Google platform and was distributed randomly via social media (Facebook and Telegram). The questionnaire consisted of a demographic data section and two other main sections for the evaluation of OH and PD awareness. Each response was marked with “1” for a positive answer and “0” for the other answers. For each respondent, answers were summed to give

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