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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
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Cleopatra between the western and Arabic literature
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Publication Date
Thu Jul 27 2023
Journal Name
Journal Of Design And Textiles
Defining the Design Process: Methodology and Creation
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The current study is unique in its emphasis on investigating design operation and concept from multiple scientific perspectives: including invention, technique, and design components. This research tends to study the methodology and creation of design process in a holistic manner so that the readers may grasp their characteristics and properties down to its minute epistemological detail. The investigation of the design concept is where the real groundwork and pressing need for the study begin. Creation and methodology are two primary concepts in relation to design these relationships can be formed in any design because of the various forces that act upon it. The primordial objective of this study is to evaluate the relationship betw

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The Mental Health among Disabled in Baghdad
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The aims of this research are : 1. To measure mental health among disabled in Baghdad. 2. To identify the statistical differences in mental health among disabled in Baghdad according to gender. 3. To identify the statistical differences in mental health among disabled in Baghdad according to age. The scale of mental health (Aljbori&abdulhussin,2015) was adopted by the researcher, A purposely sample were selected of (60) disabled at Iraqi Alliance of Disabilitiv (IAD) in academic year 2015 to 2016. Where data have analyzed by SPSS. The results found. 1. The disabled characterized with good level of mental heath. 2. There was no significant differences between ganders 3. There are no significant differences between age. Results and rec

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Publication Date
Mon Feb 03 2020
Journal Name
College Of Islamic Sciences
 Constructive critical reading by the Arab poet
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Our critical history is marked by the presence of eminent poets who have tried to read, as for their texts, such as Al-Mutanabbi, Ibn Abd Rabu and Ibn Arabi. As for the texts of others, such as Al-Farazdaq, Jarir, and Omar bin Abi Rabi'a, and what is distinctive in their readings was that they were texts corresponding to the reading text, then the reading of Jarir Naqdah and Omar bin Abi Rabi`a was an opposition and Ibn Abd Rabu was scrutinized and Ibn Arabi was an interpretation and al-Mutanabi an explanation, and I found that these in their readings constitute a specificity that must be revealed The way of this research (constructive critical reading by the Arab poet - a critical study -) their poor are critical because criticism is pr

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of Engineering
Managing the Flood Waves from Hemrin Dam
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Diyala Governorate was exposed recently to high flood waves discharged from Hemrin Dam to Diyala River when the dam reached its full capacity. The recently recorded discharge capacity of Diyala River was reduced to just 750m3/s. This exposes cities and villages along the Diyala River to flood risk when discharging the flood waves, which may reach 3000 m3/s. It is important to manage, suggest, and design flood escapes to discharge the flood waves from Hemrin Dam away from Diyala River. This escape branches from Hemrin Lake towards Ashweicha Marsh. One dimensional hydraulic model was developed to simulate the flow within the escape by using HEC-RAS software. Eighty-two cross-sections were ext

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The new aesthetic in contemporary world painting
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The research tagged: the new aesthetic in contemporary world painting. The research contained five chapters. The first chapter dealt with the research problem and its importance. It dealt with the concept of the new aesthetic as a concept concerned with the topics of the mind, i.e. the most comprehensive and diverse topics. The New Aesthetic is an aesthetic and stylistic structure whose taste, aesthetic, artistic and emotional contribute to its structure with awareness of the context. The aim of the research is to identify the new aesthetic in contemporary world painting. As for the objective limits of the research, the researcher was interested in studying the new aesthetic, especially in abstract expressionism, pop art, opera, and conc

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Publication Date
Thu Sep 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
TREATING THE USED AUTOMOBILES OILS USING SOLVENTS
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Used automobile oils were subjected to filtration to remove solid material and dehydration to remove water, gasoline and light components by using vacuum distillation under moderate pressure, and then the dehydrated waste oil is subjected to extraction by using liquid solvents. Two solvents, namely n-butanol and n-hexane were used to extract base oil from automobile used oil, so that the expensive base oil can be reused again.
The recovered base oil by using n-butanol solvent gives (88.67%) reduction in carbon residue, (75.93%) reduction in ash content, (93.73%) oil recovery, (95%) solvent recovery and (100.62) viscosity index, at (5:1) solvent to used oil ratio and (40 oC) extraction temperature, while using n-hexane solvent gives (6

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Publication Date
Fri Feb 01 2019
Journal Name
Ieee Transactions On Emerging Topics In Computational Intelligence
Neuromorphic Architecture for the Hierarchical Temporal Memory
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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The constructional shifts in Picassos Ceramics Search
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With the massive presence of the critical approaches &, artistical School, movements, methods, Concepts, & theories, which came to take its chance from arts in general view & the plastic arts in special view. The Searches of fine arts & what this methods present from excitement become the point for many questions, & go to the purposes to be useful. For the artistic Work to come out in aesthetic image, especially on the subject of reading& reception, & entering it into layout of multiple relationships, for the artistic Work to be more simulation of the appearances of the things & interpreted it in Accor.
Dance to aesthetic that Limited by the new method. With those Innovative Visions, & Composite Sy

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Moslem women between west and Islam
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The Moslem women between west and Islam ,This study deals with Muslim women
from the west Pont of view in the oriental studies or the western media and how it was
exposed to ill-treatment or evil-eyed by the west due to misunderstanding or it was done on
purpose that they didn’t comprehend how the women deals with Islam ,so this western view
assured that Islam had disparaged the women's position and hindered her freedom, aiming at
stabbing Islam and dislocate the Islamic tissue which is formed from man and women.
This study has established with evidences the distance of this western view from reality
Islam in fact raised and lifted women's position while the western women was living on
the margin of life, robbed

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