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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
Thu Jul 28 2022
Evaluating Expression of the STAG1 Gene as a Potential Breast Cancer Biomarker
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STAG proteins, which are part of the cohesin complex and encoded by the STAG genes, are known as Irr1/Scc3 in yeast and as SA/STAG/stromalin in mammals. There are more variants as there are alternate splice sites, maybe three open reading frames (ORFs) code for three main proteins, including: SA1 (STAG1), SA2 (STAG2) and SA3 (STAG3). The cohesin protein complex has various essential roles in eukaryotic cell biology. This study compared the expression of the STAG1 gene in four different breast cancer cell lines, including: MCF-7, T-47D, MDA-MB-468, and MDA-MB-231 and normal breast tissue. RNA was extracted from these cell lines and mRNA was converted to cDNA, and then expression of the STAG1 gene was quantified by three sets of specific p

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Publication Date
Thu Aug 31 2023
Journal Name
Eastern-european Journal Of Enterprise Technologies
The influence of information technology (IT) on firm profitability and stock returns
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This research study examines the impact of information technology on firm profitability and stock returns. Using a comprehensive dataset of firms across various industries, this research employs rigorous statistical analysis techniques to investigate the relationship between IT investments, firm profitability metrics, and stock returns. The study focuses at how IT investments affect financial performance measures including return on assets (ROA) and return on equity (ROE), with P-values of 0.34 and 0.12, respectively. Furthermore, the study investigates the influence of IT on stock returns, taking into account market capitalization, industry trends, and macroeconomic variables. This study's conclusions center on the beneficial assoc

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Publication Date
Tue Jan 01 2019
Journal Name
The Saudi Dental Journal
The effects of cigarette smoking and exercise on total salivary antioxidant activity
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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
Visual analysis of the Kurdish women's dress and its impact on modernity
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A collection of pictures of traditional Kurdish women's national clothing and contemporary clothing was collected. A visit was also made to the city of Sulaymaniyah and the city of Halabja to find out the foundations of traditional clothing for the Kurdish regions and the impact of contemporary fashion on traditional dress. Which represents the culture and regionalism and reflects the picturesque nature of northern Iraq, and in order to complete the study, the parametric measurements of the clothes were analyzed and the graphs of the dress and its accessories were re-drawn to understand and make a comparison between them to study the clear influences and changes and examine the possibility of benefiting from them in sewing contemporary f

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Study the Application of Ultrasonic Technology for Phenol Removal in Petroleum Industry
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In this study, the sonochemical degradation of phenol in water was investigated using two types of ultrasonic wave generators; 20 kHz ultrasonic processor and 40 kHz ultrasonic cleaner bath. Mineralization rates were determined as a function of phenol concentration, contact time, pH, power density, and type of ultrasonic generator. Results revealed that sonochemical degradation of the phenol conversion was enhanced at increased applied power densities and acidic conditions. At 10 mg/L initial concentration of phenol, pH 7, and applied power density of 3000 W/L, the maximum removal efficiency of phenol was 93% using ultrasonic processor at 2h contact time. Whereby, it was 87% using and ultrasonic cleaner bath at 16h contact time and 150 W

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Measurement of Electromagnetic wave Emitted from Home Appliance by Milligauss meter
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   The appliance of milligauss meter was designed by Qusay Ismail to measure the induce of electromagnetic field for home appliance which are put at a distance from milligauss meter (15-30-60)cm .The results showed some appliance has recorded higher than normal acceptable level of electromagnetic radiation emissions and produced radiation of (350650)milligauss as for the rest of appliances has recorded values which are ranged between (1200)milligauss ,laptop was recorde radiation generally lower than from desktop and computer moniter (CRT).The radiation ,intensity decrease with increasing distance.

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
The prevalence of anemia among children infected with Entamoeba histolytica in Baghdad
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     The relation between Entamoeba histolytica and anemia has lately had much attention. The aim of this study was to determine the possible correlation between anemia and parasitic intestinal infection with E.histolytica in children from Baghdad-Iraq. This study was conducted from October 2018 to April 2019 in different hospitals, primary health care centers, and primary schools. Eighty-one children participated in this study and their ages were between 1 and 12 years. The participants were divided into two groups based on their general microscopic stool examination. The first group was diagnosed as E.histolytica infected group (n=47), while no pathogens were detected in the stool samples

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Publication Date
Thu Oct 01 2020
Journal Name
Engineering Science And Technology, An International Journal
Thermal performance improvement based on the hybrid design of a heat sink
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Publication Date
Sun Jun 30 2024
Journal Name
International Journal Of Pharmaceutical Sciences And Nanotechnology(ijpsn)
A Subject Review on Application of Analytical Chemistry in the Mitochondrial Medicine
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Understanding energy metabolism and intracellular energy transmission requires knowledge of the function and structure of the mitochondria. Issues with mitochondrial morphology, structure, and function are the most prevalent symptoms. They can damage organs such as the heart, brain, and muscle due to a variety of factors, such as oxidative damage, incorrect metabolism of energy, or genetic conditions. The control of cell metabolism and physiology depends on functional connections between mitochondrial and biological surroundings. Therefore, it is essential to research mitochondria in situ or in vivo without isolating them from their surrounding biological environment. Finding and spotting abnormal alterations in mitochondria is the

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Effect of Eruca sativa extract on Gram Posative and Negative Bacteria
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The antibacterial effect of (Eruca sativa) extract was evaluated by an in vitro study testing the growth of various Gram-Positive and Gram-Negative bacteria . The bactericidal activity of this extract was analyzed by serial dilution in tubes. This study,found that Gram-Negative and Gram-Positive bacteria susceptible to very low eruca concentrations. On the other hand, Gram-positive bacteria were more susceptible than Gram-negative bacteria, the minimal bactericidal concentration of Gram-positive bacteria was 5 mg ml-1 but minimal bactericidal concentration of Gram-negative bacteria was 10 mg ml-1 that mean duble inhibation concentration of Gram-positive bacteria . this study suggest that Eruca sativa leaves have inhibation effect on Gra

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