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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
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
The study of behavior titanium pure commercially coated with hydroxyapatite and zirconia
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Publication Date
Wed Sep 29 2010
Journal Name
Biotechnology Letters
Streptomyces coelicolor increases the production of undecylprodigiosin when interacted with Bacillus subtilis
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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conf. Series: Materials Science And Engineering
Enhancing the mechanical properties of lightweight concrete using mono and hybrid fibers
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Abstract<p>This investigation aims to study some properties of lightweight aggregate concrete reinforced by mono or hybrid fibers of different sizes and types. In this research, the considered lightweight aggregate was Light Expanded Clay Aggregate while the adopted fibers included hooked, straight, polypropylene, and glass. Eleven lightweight concrete mixes were considered, These mixes comprised of; one plain concrete mix (without fibers), two reinforced concrete mixtures of mono fiber (hooked or straight fibers), six reinforced concrete mixtures of double hybrid fibers, and two reinforced concrete mixtures of triple hybrid fibers. Hardened concrete properties were investigated in this study. G</p> ... Show More
Publication Date
Mon Dec 01 2025
Journal Name
Journal Of Kufa For Chemical Sciences
A review on Chromatographic Techniques for the Determination of Pharmaceuticals in Environment
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The past several years have seen an increase in awareness of the pervasiveness of medications as pollutants in the aquatic environment. The main reason for concern regarding the release of pharmaceuticals into the environment is the possibility that biological agents may become opposing to them. The development of precise and reliable analytical techniques for pharmaceutical determination in a range of samples is necessary for their safe use in the pharmaceutical industry and medical treatments. This review offers a summary of chromatographic techniques for identifying and quantifying the examination of pharmaceuticals in a range of environmental samples. Both the general public and the scientific community are currently very intere

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Nosocomial infections in a Surgical Floor of the General Ba’qubah Hospital; Iraq
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Background: Prevention against nosocomial infection is an important issue of health care field and considered a challenge of patients’ since it reflects its effect on their quality of life. This due to that it will lead in most cases to prolonged hospitalization and also more cost.Objective: To determine the prevalence of different types of nosocomial infection and to demonstrate the association of different risk factors (hospital environment, workers, visitors) with nosocomial infection.Patients: this study was carried out in eleven months at Ba’quba general Hospital; Iraq. A total of 81 clinical specimens (urine, pus from abscess , burn swab, nasal swab, ear swab and wound swab) taken from surgical patients,102 specimens from

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Education and Dramatic Recruitment of the Clown character in Child's Theater Shows
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The research is dedicated to study technical and dramatic recruitment of the clown character in Child's Theater Shows This research consist of four chapters ; first chapter is dealing with the problem of the research which defined by the following question :" Does the educational and dramatic recruitment of the clown character achieved in Child's Theater Shows?"The research is summarized in sets of points such as :•Make use of this research for the benefit of employees in the child's theater , especially directors, actors, technicians, workers and dress designers .•To benefit concerned educational institutions in the field of child's theater ; such as : child's culture house , theater & cinema office which are belonging to the ed

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Publication Date
Sun Jan 01 2012
Journal Name
كلية التربية-الجامعة المستنصرية
Study the diffusion of Hydrogen in metals using a Runge-Kutta method
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
The Electro-Excitation Form Factors for Low-Lying States of 7Li Nucleus
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The transverse electron scattering form factors have been studied for low –lying excited states of 7Li nucleus. These states are specified by J? T= (0.478MeV), (4.63MeV) and (6.68MeV). The transitions to these states are taking place by both isoscalar and isovector components. These form factors have been analyzed in the framework of the multi-nucleon configuration mixing of harmonic oscillator shell model with size parameter brms=1.74fm. The universal two-body of Cohen-Kurath is used to generate the 1p-shell wave functions. The core polarization effects are included in the calculations through effective g-factors and resolved many discrepancies with experiments. A higher configuration effect outside the 1p-shell model space, such

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Surgery Open
Does preoperative magnetic resonant cholangiopancreatography (MRCP), improve the safety of laparoscopic cholecystectomy?
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<bold>ABSTRACT</bold> <sec> <title>Background:

Magnetic resonance cholangiopancreatography (MRCP) is a non-invasive imaging test with excellent overall sensitivity and specificity for demonstrating the level and the presence of a biliary obstruction. MRCP has emerged as an accurate, diagnostic modality for investigating the biliary and pancreatic duct. In some cases, it has been recommended that preoperative MRCP is a good choice for the detection of CBD stones.

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The aim of the s

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Publication Date
Mon Mar 20 2023
Journal Name
Liquid Crystals
Synthesis and study the mesomorphic behaviour of some new 1,3,4-thiadiazoline derivatives
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Investigation of mesomorphic properties of new 1,3,4-thiadiazolines (which are synthesised via many steps in Scheme 1) was carried out in this study. These compounds are designed to have a heterocyclic unit, a carboxylate linkage group and a polar ether chain at the end of the molecule adjacent to the benzene ring, which enhance the dipolar interactions forces (varied from one to eight carbons) to investigate the association properties of their phases. The structure of the target compounds and the intermediates were confirmed by 1H NMR, 13C NMR, mass and FTIR spectral techniques. Polarised microscopic studies revealed that all the compounds in the series exhibited enantiotropic liquid crystalline properties. This was further confirmed using

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