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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
Tue Jun 14 2022
Journal Name
Al-academy
Space Efficiency in the Arabic Calligraphy panel
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 Most of the propositions, after the Arabic letter reached a position of integrity and proficiency, the calligrapher turned to the production of calligraphic formations in various aesthetic and expressive forms, investing the spiritual energies in what these calligraphic compositions show in artistic paintings. It carries a lot of meanings that are embodied in linear formations, and in order to reach these expressions and know the effective positions of space, this research is concerned with studying these technical treatments. The first chapter included the research problem, which included a question about the effectiveness of space in the linear painting, the importance of research and the temporal and spatial boundaries. As for the s

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Publication Date
Sun Sep 01 2019
Journal Name
College Of Islamic Sciences
Hadiths Fasting volunteer in the six books
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Hadiths Fasting volunteer in the six books

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of College Of Education For Women
The Decisive Answers: A Pragmatic Linguistic Study
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يهتم هذا البحث بدراسة الأجوبة المسكتة,وهي أجوبة سريعة وحاسمة تقطع حجة الخصم وتفحمه وتغلقالحوار.وقد أرتكز البحث على منهجية تداولية تنظرإلى فاعلية الجواب المسكت في المحاورة وإنهائها من زواياإنجازية و حجاجية.وقد تكون البحث من ديباجة ممهدةوثلاثة مباحث.وسلطتالديباجةالممهدةالضوء علىمفهومالجواب المسكتوشيوعهفي كتب الأدبوالأخبارونوادر الكلاموكيف يمكن النظر لهبوصفه وحدة حوارية تنبنيمنها المحادثة؟أما المبحث ا

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
The Education laws in Jursi produce Science
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The Education laws in Jursi produce Science

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Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
The idiomatic lesson by Dr. Ahmed Matloub
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This research intends to reveal a vital and vital aspect of the linguistic, multifaceted aspect of linguistic concern of Dr. Ahmed Maatoub, may God have mercy on him. In spite of the large number of what has been written about the deceased in various activity trends Rhetorical, literary and monetary and linguistic, and despite the excellence lesson terminological has a diversity and abundance, did not find the summarized research in absorbs the ions Tnzirath him and its applications in various branches of science or Oferdh a comprehensive study explores Fraidha. I resolved to undertake this task; In the service of knowledge first, and the elimination of a debt owed to the deceased in our necks, we must broadcast his knowledge and show hi

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Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
semantic expressive makeup in the film Orwellian
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    Enjoy cinema privileged position , they have the ability to influence and the impact of including environs of prior art , and what distinguishes them , possessing motion picture , especially since the film possesses through its means technical ( camera , lighting, sound, editing , costume, scenery and makeup ) that work together in harmony and harmony to create enchanting fantasy world does not exist only in the imagination of corrupt officials . Out of imagination found that the art of make-up one of the means that enable it to create characters imagined located between simulate realistic characters (such manifestations of blood , cut leg, wounds , burns , etc. ..) and the figures are unrealistic , particularly in the

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Publication Date
Wed Apr 01 2020
Journal Name
Technology Reports Of Kansai University
consequence for the skew shape (8,9) / (2,0)
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Publication Date
Mon Jan 01 2024
Journal Name
Organization, Technology And Management In Construction: An International Journal
The factors that affect constructability in Iraq
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Abstract<p>Applying the constructability concept in the construction industry has proven many benefits in different projects; however, this concept still lacks usage in Iraq. Therefore, it is important to encourage usage of the constructability concept in the construction industry in Iraq. The main purpose of this study is to investigate the factors that affect constructability in Iraq and then classify them according to their importance. A total of 37 factors were collected from an intensive literature review, and they were classified under the sub and main categories. A survey was undertaken in two sessions with open questionnaire and close questionnaire. The results were analysed and the mean</p> ... Show More
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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
The Decisive Answers: A Pragmatic Linguistic Study
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The current research is concerned with studying the decisive answers which are considered quick and conclusive. These answers can effectively interrupt the opponent's argument and close the dialogue.This research is concentrated on deliberative methodology focusing on the decisive answer's activity and ending them through several completing and argument sides. This research consists of an introduction and three parts, the current introduction is focused the light on the concept of decisive answers and its uses in literature and the scarce of speech, and how to consider it with one dialogue description,that dialogue constitute by ? The first part is concerned with those answers through the deliberative methodology and classifying decisive

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
The Satellite Images Matching and Mosaic Techniques
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      The Matching and Mosaic of the satellite imagery play an essential role in many remote sensing and image processing projects. These techniques must be required in a particular step in the project, such as remotely change detection applications and the study of large regions of interest. The matching and mosaic methods depend on many image parameters such as pixel values in the two or more images, projection system associated with the header files, and spatial resolutions, where many of these methods construct the matching and mosaic manually. In this research, georeference techniques were used to overcome the image matching task in semi automotive method. The decision about the quality of the technique can be considered i

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