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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 Sep 14 2022
Journal Name
Lecture Notes In Civil Engineering
Effect of Nozzle Condition and Type in the Spray Quality in Wheat Plants
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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
A General Overview on the Categories of Image Features Extraction Techniques: A Survey
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In the image processing’s field and computer vision it’s important to represent the image by its information. Image information comes from the image’s features that extracted from it using feature detection/extraction techniques and features description. Features in computer vision define informative data. For human eye its perfect to extract information from raw image, but computer cannot recognize image information. This is why various feature extraction techniques have been presented and progressed rapidly. This paper presents a general overview of the feature extraction categories for image.

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Publication Date
Sun May 03 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
" Analyzing the Empowerment Reality of National Team Coaches for Some Individual Olympic Games
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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Fabricating and study effect of the concentrations electrolyte for an alkaline electrolysis cell
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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Diversity of designs decorative hearts in the holy threshold Kadhimiya: سؤدد مشعان حواس
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The plant decorative arts field full of decorative Baltnoat from diversity in the design structure of vocabulary and whether units sepals, vase Aogsnah or written and what their catalog decorative hearts in Kadhimiya holy threshold of diversity in shapes and measurements and sizes.It is during the field visit of the researcher found that there are variations in the overall appearance and internal padding and this researcher has formulated the discussion by asking the following problem:(What is the diversity of designs decorative hearts in Kadhimiya holy threshold?)The importance of research in it:Research contributes to open the horizons of knowledge for researchers and scholars concerned with the teaching of the decorative arts, as well

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Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Investigate The Different Effect Of Nicotine On H460 And H441 Lung Cells Viability
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Background: Nicotine is the foremost chemical constituent responsible for addiction in tobacco products, in the non-ionized condition can be easily absorbed via epithelial tissue of the lung, the mouth, the nose  and across the skin

Objective:The study examines the harmful effect of   the nicotine which is an important component of cigarette in vitro.

Type of the study: Cross-sectional study.

Methods: Examines the harmful effect of   the nicotine which is an important component of cigarette in vitro by using two types of lung cancer cell lines (H460 TP53+/+, H441 TP53-/-).

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Publication Date
Wed Apr 08 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
" Analyzing the Empowerment Reality of National Team Coaches for Some Individual Olympic Games
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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
The Accumulation Risk of Heavy Metals in Vegetables which Grown in Contaminated Soil
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The present study has been carried out to estimate heavy metals mobility, bioconcentration and transfer from polluted soil to roots tissues and from roots tissues to aerial parts using bioconcentration factor and translocation factor. Soil samples and the biomass of the eight vegetable species have been collected during summer season, 2019 from four different sites in Wadi Al-Arg, Taif Governorate, KSA. In general, heavy metals content of soil samples in site III and IV have recorded elevated values compared with those of site I and II. The soil from site IV has shown the highest concentration of Mn, Ni, Cr, Pb, Cu, and Cd amounted 31.63, 14.05, 13.56, 22.79, 31.02 and 2.98 mg/kg dry soil respectively, while the soil from site III has sh

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Superconducting Properties of the (Bi0.8Pb0.2)2(Sr0.9Ba0.1)2 Ca2Cu3-x Nix O10+? System.
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The effect of substitution of Ni on Cu in (Bi0.8Pb0.2)2(Sr0.9Ba0.1)2 Ca2Cu3-x Nix O10+? for (x=0,0.1….1,2,3) superconductor system and sintering time has been investigated .The samples were prepared by solid-state reaction methods. The results show that the optimum sintering temperature is equal to 850 ºC, and the sintering time is equal to 140 h. The highest transition temperature (Tc) obtained for (Bi0.8Pb0.2)2(Sr0.9Ba0.1)2 Ca2Cu3-x NixO10+? composition was 113 with x=0.8 Phase analyses of the samples by X-ray diffraction (XRD) analysis showed an orthorhombic structure with a high Tc phases (2223) as a dominant phase and low Tc phase (2212) in addition to some impurity phases.

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Publication Date
Sat May 01 2021
Journal Name
Key Engineering Materials
Synthesis and Characterization of the Thin Films NiSe2/Si Heterojunction for Solar Cells
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Thin film solar cells are preferable to the researchers and in applications due to the minimum material usage and to the rising of their efficiencies. In particular, thin film solar cells, which are designed based one transition metal chalcogenide materials, paly an essential role in solar energy conversion market. In this paper, transition metals with chalcogenide Nickel selenide termed as (NiSe2/Si) are synthesized. To this end, polycrystalline NiSe2 thin films are deposited through the use of vacuum evaporation technique under vacuum of 2.1x10-5 mbar, which are supplied to different annealing temperatures. The results show that under an annealed temperature of 525 K,

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