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
Sat Dec 01 2018
Journal Name
Journal Of Engineering Science And Technology
Evaluating water quality index of al Hammar Marsh, south of Iraq with the application of GIS technique
...Show More Authors

Scopus (18)
Scopus
Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Attitudes of Teachers of Art Education towards the Use of Visual Intelligence in Teaching: تحرير جاسم كاطع
...Show More Authors

     The scientific and technological developments and their practical applications in all fields of life in general and in the education field in specific have led to the emergence of variables in the educational structure, teaching methods and in education in their modern form which is consistent in its entirety with    the spirit of the age. We today live the age of knowledge increase full of wide ranging scientific and technological developments. Thus life demands human capabilities of a special kind able to develop and innovate. Here the increasing significance emerges for taking care of the human powers through educational systems much different from those current traditional systems.  System

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 04 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of SOLO and sodium hypochlorite disinfectant on some properties of different types of dental stone
...Show More Authors

Background: Dental casts come into direct contact with impression materials and other items that are contaminated by saliva and blood from a patient's mouth, leaving the casts susceptible to cross-contamination. The disinfectant solutions of the impression materials cause various adverse reactions. Therefore, disinfection of dental casts may be effective in preventing cross infection. This study was carried out to evaluate the surface hardness, dimensional accuracy, reproduction of details and surface porosity of type III, type IV and type IV extra hard dental stone after immersion in and spray by using SOLO and Sodium hypochlorite disinfectant solutions. Materials and methods: 240 Stone samples were prepared in rubber rings, A total of 60

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 07 2011
Journal Name
Ibn Al- Haitham J. For Pure & Appl. Sci.
Assessment of the Level of Trace Metals in Commonly Edible Vegetables and Fruits of Baghdad City (Iraq)
...Show More Authors

A study was carried out to determine the concentrations of trace metals in vegetables and fruits, which are locally available in the markets of Baghdad-samples of fourteen varieties of vegetables and fruits, belonging to Beta vulgaris, Brassica rapa, Daucus carota, Allium cepa, Eurica sativa, Malva silvestris, Coriandrum Sativum, Trigonella Foenum craecum, Anethum graveolens, Barassica oleracea, Phaseolus vulgaris, citrus reticulata, Py rus malus, and Punica granatum. Analysis for Cd,Pb, Mn, Fe, Co, Ni, Cu and Zn were determined by flame atomic absorption sp ectrophotometry. The results indicated that the Malva silvestris recorded the highest concentrations of Cd and Mn while Allium cepa showed the highest concentrations of Pb and Cu. But E

... Show More
Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
Difficulties Facing the Teaching of Writing for Students at College of Education for Women, University of Baghdad
...Show More Authors

This research paper attempts to explore problems facing the teaching of written expression among first-year female university students. The focal point behind conducting this research is to show the importance that writing is taking as a skill in learning the language. To achieve this goal, the researcher prepared a questionnaire consisting of 20 items. The sample, whose size is 60 participants, was selected randomly from the department of Arabic, College of Education for Women, University of Baghdad. Through the use of a set of statistical means including weighting means and percentage, the findings revealed that the students face many difficulties in learning writing. The researcher suggested some recommendations, mainly improving the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Histological and histomorphometric studies of the effects of hyaluronic acid on osseointegration of titanium implant in rabbits
...Show More Authors

Background: One of the unique prosthesis for tooth or teeth replacement is the dental implant. Our attempt is using a biomaterial system that is easily obtained and applicable and has the ability to provoke osteoinductive growth factor to enhance bone formation at the site of application. One of these natural polymers is hyaluronic acid. Material and methods: Sixty machined surface implants from commercially pure titanium rod inserted in thirty NewZealand rabbits. Two implants placed in both tibia of each rabbit. The animals scarified at 1, 2 and 4 weeks after implantation (10 rabbits for each interval). For all of animals the right tibia’s implant was control (uncoated) and the left one was experimental (coated with 0.1ml Hyaluro

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Pakistan Journal Of Medical & Health Sciences
Roles of Il-36 in the Pathogenesis of Inflammatory Bowel Disease in a Sample of Iraqi Patients
...Show More Authors

Publication Date
Sat Jun 15 2013
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of SOLO and sodium hypochlorite disinfectant on some properties of different types of dental stone
...Show More Authors

Background: Dental casts come into direct contact with impression materials and other items that are contaminated by saliva and blood from a patient's mouth, leaving the casts susceptible to cross-contamination. The disinfectant solutions of the impression materials cause various adverse reactions. Therefore, disinfection of dental casts may be effective in preventing cross infection. This study was carried out to evaluate the surface hardness, dimensional accuracy, reproduction of details and surface porosity of type III, type IV and type IV extra hard dental stone after immersion in and spray by using SOLO and Sodium hypochlorite disinfectant solutions. Materials and methods: 240 Stone samples were prepared in rubber rings, A total of 60

... Show More
Preview PDF
Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Effect of annealing temperature and laser pulse energy on the optical properties of CuO films prepared by pulsed laser deposition
...Show More Authors

In this work; copper oxide films (CuO) were fabricated by PLD. The films were analyzed by UV-VIS absorption spectra and their thickness by using profilometer. Pulsed Nd:YAG laser was used for prepared CuO thin films under O2 gas environment with varying both pulse energy and annealing temperature. The optical properties of   as-grown film such as optical transmittance spectrum, refractive index and energy gap has been measured experimentally and the effects of laser pulse energy  and annealing temperature on it were studied. An inverse relationship between energy gap and both annealing temperature and pulse energy was observed.

View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Theoretical estimation of the trapping reaction rate for deuteron-deuteron fusion in nickel metal using Bose-Einstein condensates phenomena
...Show More Authors

A mathematical model has been introduced to investigate the effect of nuclear reaction constant ( A ), probability of the BEC ground state occupation Ω i, nD is the number density of deuteron (d) and the overall number of nuclei ND on the total nuclear d-d fusion rate (R). Under steady-state of the condensates of Bose-Einstein, the postulate of quantum theory and Bose-Einstein theory were applied to evaluate the total nuclear (d-d) fusion rate trapping in Nickel-metal The total nuclear fusion rate trapping predicts a strong relationship between astrophysical S-factor and masses of Nickel. The reaction rate trapping model was tested on three reaction d(d,p)T, d(d, n)3He and d(d, 4He)Q = 23.8MeV respectively. The reaction rate has described

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref