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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
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Efficacy of Some Formulations of the Insecticide Chlorpyrifos against Microcerotermies diversus Silv. On Citrus Tree Orchards
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The eflicacy  of six formula from chloropyrifos against tem1ite

Microterotermes - diversus on citrus tree orchards has been

tested years .

Data!rom field trials confirmed that Dursbau 4TC, chlorpyrifos -

500 EC and Talaban 40,8 TC at rate 100 mL L protected citrus trees for two years.  While ch1orfate. 40.8 TC, Dormate 40,8TC, Yamasban

40,8 TC protected  them for 16,16 and 12 months respectively at the same concentration.

But the rate of 5m1/ L of Dursban, chropyfros 500 EC , Chlorfat,

Tafabun yamashan and Dormate protected the trees tor 24,16,4,4,2

and 4 months  , respectively .

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Effect of Fire Flame (High Temperature) on the Behaviour of Axially loaded Reinforced SCC Short Columns
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Experimental research was carried out to investigate the effect of fire flame (high temperature) on specimens of short columns manufactured using SCC (Self compacted concrete). To simulate the real practical fire disasters, the specimens were exposed to high
temperature flame, using furnace manufactured for this purpose. The column specimens were cooled in two ways. In the first the specimens were left in the air and suddenly cooled using water, after that the specimens were loaded to study the effect of degree of
temperature, steel reinforcement ratio and cooling rate, on the load carrying capacity of the reinforced concrete column specimens. The results will be compared with behaviour of columns without burning (control specime

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comments on Properties of Gas Rich Dwarfs Galaxies in the Range of Radio Frequencies (B-Band)
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    In this project we analyze data of a large sample of gas rich dwarfs galaxies including; Low Surface Brightness Galaxies (LSBGs), Blue Compact Galaxies (BCGs), and dwarfs Irregulars (dIr). We then study the difference between properties of these galaxies in the range of radio frequencies (B-band).       The data are available in HIPASS catalogue and McGaugh’s Data Page.  We depended also NASA/IPACExtragalactic Databes web site http://ned.ipac.caltech.edu in the data reduction.       We measured the gas evolution (HI mass), gas mass-to-luminosity ratio, and abundance of the elements such as the oxygen abundance for these galaxies. Our results show a

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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
The Effect of Nano Materials on Lost Circulation Control of Azkand Formation in Khabaz Oil Field
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Experimental tests were carried to control lost circulation in the Khabaz oil field using different types of LCMs including Nano-materials. A closed-loop circulation system was built to simulate the process of lost circulation into formations. Two dolomite plugs were used from different depths of the formation of Azkand in Khabaz oil field. The experimentations were carried out to study the effect of different types of LCMs, cross-linked copolymer (FLOSORB CE 300 S), SiO2 NP, and Fe2O3 NP, on mud volume losses as a function of time.

The rheological measurements of the nanoparticles-reference mud system showed that both of the SiO2 NP and Fe2O3 NP w

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Value Of 3 Tesla Magnetic Resonance Imaging In Assessment Of Clinically Diagnosed Temporomandibular Joint Disorders
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Background: Temporomandibular joint disorder (TMD) is a general term that describe a wide variety of conditions that include myogenic pain, internalderangement, arthritic problem, ankylosis of the joint and growth disorders. The aims of study was to evaluate the value of 3 Tesla magnetic resonance imaging in assessment of articular disc position and configuration in patients with temporomandibular joint disorders and to evaluate the correlations of these MRI findings with the clinical signs and symptoms. Materials and methods: A total forty six (30 study and 16 control) participants aged between18 and 49 years, were examined according to Helkimo anamnestic index (questionnaire for anamnesis) and clinical dysfunction index scoring criteria

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synthesis, Characterizations, and Recent Applications of the Silica-based Mobil Composition of Mesoporous Material: A Review
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Silica-based mesoporous materials are a class of porous materials with unique characteristics such as ordered pore structure, large surface area, and large pore volume. This review covers the different types of porous material (zeolite and mesoporous) and the physical properties of mesoporous materials that make them valuable in industry. Mesoporous materials can be divided into two groups: silica-based mesoporous materials and non-silica-based mesoporous materials. The most well-known family of silica-based mesoporous materials is the Mesoporous Molecular Sieves family, which attracts attention because of its beneficial properties. The family includes three members that are differentiated based on their pore arrangement. In this review,

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Studying the contribution of components and type of spiral galaxy NGC 6946 using digital image processing
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NGC 6946 have been observed with BVRI filters, on October 15-18,
2012, with the Newtonian focus of the 1.88m telescope, Kottamia
observatory, of the National Research Institute of Astronomy and
Geophysics, Egypt (NRIAG), then we combine the BVRI filters to
obtain an astronomical image to the spiral galaxy NGC 6946 which
is regarded main source of information to discover the components of
this galaxy, where galaxies are considered the essential element of
the universe. To know the components of NGC 6946, we studied it
with the Variable Precision Rough Sets technique to determine the
contribution of the Bulge, disk, and arms of NGC 6946 according to
different color in the image. From image we can determined th

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Comparative Study for Risk Criteria of Al-Qudus Plant between the Present and Planning of MOE
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The main function of a power system is to supply the customer load demands as economically as possible. Risk criterion is the probability of not meeting the load. This paper presents a methodology to assess probabilistic risk criteria of Al-Qudus plant before and after expansion; as this plant consists of ten generating units presently and the Ministry Of Electricity (MOE) is intending to compact four units to it in order to improve the performance of Iraqi power system especially at Baghdad region. The assessment is calculated by a program using Matlab programming language; version 7.6. Results show that the planned risk is (0.003095) that is (35 times) less than that in the present plant risk; (0.1091); which represents respectable imp

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Publication Date
Sat Mar 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Study of Absorption Column with Single Bubble Cap Tray in the Production of Sodium Bicarbonate
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Publication Date
Wed Apr 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of the Number of Dipping Cycles for a Cadmium Oxide Film Prepared by SILAR Method
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The thin films of cadmium oxide (CdO) were deposited using the SILAR (Successive ionic layer absorption and reaction) method at various deposition cycles. CdO thin films were made on glass substrates at a temperature of  95°C, using a cadmium acetate source material and an ammonium hydroxide solution. One of the main criteria that impact the quality of thin films is the number of deposition cycles. The size of the crystals decreases with the increase in the number of cycles from 33.7 nm at the immersion cycle 10 to 22.7 nm at the immersion cycle 20, as shown by the X-ray diffraction results. The optical band gap energy of the films reduces as the number of deposition cycles increases, while the transmittance of the Cadmium oxide film i

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