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jeasiq-1255
The moral dimension of generating and destroying value Through the implementation of the Balanced Scorecard
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يسعى المجتمع من خلال الوحدات الإقتصادية إلى الوصول إلى تحقيق أفضل الإنجازات التي لا تتمثل بالسلع والخدمات حسب وإنما بما يتحقق من مردود لكافة الاطراف المعنية بالوحدات الإقتصادية على ان لايتم ذلك على حساب قيم المجتمع وأخلاقياته وآدابه العامة. وعليه تصبح الوحدات الإقتصادية مسرحاً لصراعات قوى متعددة كل منها له قيمه الأخلاقية سواء كان فرداً أومجموعة افراد أو وحدة إقتصادية أو أي جهة أُخرى، وبحكم مسؤولياتهم فأنهم يتخذون قرارات ويمارسون أحكاماً تحتوي في طياتها مضموناً أخلاقياً ينبغي ان لا يكون منفصلاً عن المجتمع وإنما جزءاً متفاعلاً معه للوصول إلى أفضل النتائج التي تخدم المجتمع بأجمعه. ادى ذلك إلى تلمس الحاجة لمواجهة هذه التعارضات والتصادمات على مستوى الوحدة الإقتصادية وعلى مستوى المهنة وعلى مستوى المجتمع، لذا وضعت محاولات لحل هذه المعضلات والتي تدعى المعضلات الأخلاقية. ولقد واجهت المحاسبة كمهنة بشكل عام والمحاسبة الادارية بوجه خاص ضغوطاً متباينة الشدة من قبل الاطراف المتعددة التي لها مصالح مباشرة وغير مباشرة في أعمال الوحدة الإقتصادية مما ولد عبئاً إضافياً على أعمال المحاسبين يضاف إلى اعباء العمل الاعتيادية المعروفة في انواع المهن الأُخرى، إذ ينبغي تسليط الضوء على ما تحقق لهذه الأطراف، أي تحديد القيمة المتولدة للأطراف المختلفة التي لها مصالح في وحدة اقتصادية معينة

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Publication Date
Mon Oct 23 2023
Journal Name
College Of Islamic Sciences
The concept of justice and its relationship to the law
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Any person, regardless of his location in the air, whether he was kidnapped or trained, and then he performs a certain work, believes that his work is in vain, and by God, his deeds. I wonder if those who hold him in the first place will be safe in good form. He said that the essence of justice in the story is the story:

These are given the meaning we have fought in the fact that each group of. He went beyond creating a group of blocs, sects, and parties. If justice indicated one meaning, these relationships between people and peace would diminish. In fact, justice has only one concept, but there are several associations with it in the field of divorced one of these synonyms. However, the variation in racist drums in the encounte

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Publication Date
Tue Jan 01 2019
Journal Name
مجلة مداد الاداب
معوقات تطبيق تكنولوجيا المعلومات والاتصالات في كليات جامعة بغداد من وجهة نظر العمداء والمعاونيين
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هدف البحث التعرف على المعوقات التي تحول دون تطبيق تكنولوجيا المعلومات والاتصالات في كليات جامعة بغداد بأعتبار أن ذلك يمثل مشكلة لابد من الوقوف عندها , ولأهمية مثل هذه المواضيع وضرورة البحث عنها , إذ تحدد مجتمع البحث بالعمداء والمعاونيين في هذه كليات جامعة بغداد للعام الدراسي 2016-2017حيث قام الباحث ببناء اداة خاصة للبحث لغرض الاجابة على هدف البحث الرئيسي ومن خلال أجابات أفراد عينة البحث التي مثلت ما نسبته66% الى ا

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Publication Date
Fri Jul 01 2022
Journal Name
Aip Conf. Proc. 2450, 020031 (2022)
The study of the identification and association of adiponectin and Interleukin-6 and some variables. Biochemical parameters in the Iraqi cord blood of newborns
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t. The current study was conducted on the umbilical cord blood of newborns in the Banks Hospital in Baghdad, Diyala, and Khalis in Diyala, where the study included 90 samples of blood, and samples were collected for the period from the 1st of October;2020 to The first of February;2021 AD, where the study included measuring levels of interleukin-6;Adiponectin,glucose and bilirubin in the blood, comparison study between the study variables with the child's weight (greater than 3 kg),(less or equal 3 kg),the mother's age (greater than 25 years, less or equal to 25 years),the sex of the child (male, female).The results of our study showed that there were no significant differences between the variables of the current study between the two sex

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of educational design design according to the theory of Ozbal in the acquisition of geographical concepts among the pupils of the fourth primary in the geography and development of their habits of mind
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Summary The objective of the research is to learn the design of a learning educational learning according to the theory of Ausubel in the acquisition of geographical concepts among the students of the fourth primary in the field of geography and the development of their habits of mind. To achieve this, the researcher relied on the two hypotheses the researcher used the design of equal groups the first experimental group was studied according to the design educational educational learning according to the theory and the other is an officer according to the traditional method. The research community consists of fourth grade pupils in primary school day for girls in the Directorate of Education Baghdad, Al-Rusafa, the third academic year 20

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analytical study on the implications of the GATS Agreement and its implications on the Egyptian banking sector
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International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

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Publication Date
Sat Jul 17 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
Reconstruction of Female Identity Through Unattainable Beauty Standards in Zadie Smith's White Teeth
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Reconstruction of female identity is one of the important issues in modern times. The majority of the females who descent from the countries of the third world confront lots of problems because of their race and gender. Black females or colored skin females because of the oppression of the white society upon them, try hard to cope with society in order to get some relief and feel that they are part of this cruel white society. One of the solutions for these black females is to reconstruct their identity by mimicry to the English beauty standards. Zadie Smith is a postcolonial author. She deals with third- world women and how they are treated in a minority and in a racist way. She strives to empower the subaltern black females who ha

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Laminar Forced Convection of Dusty Air through Porous Media in a Vertical Annulus
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An experimental and numerical study has been carried out to investigate the forced convection heat transfer by clean or dusty air in a two dimensional annulus enclosure filled with porous media (glass beads) between two vertical concentric cylinders. The outer cylinder is of (82 mm) outside diameters and the inner cylinder of (27 mm) outside diameter. Under steady state condition; the inner cylinder surface is maintained at a high temperature by applying a uniform heat flux and the outer cylinder surface at an ambient temperature. The investigation covered values of input power of (6.3, 4.884, 4.04 and 3.26 W), Reynolds number values of (300, 700, 1000, 1500, and 2000) and dust ratio values (density number N) of (2, 4, 6 and 8). A comput

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Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
Ruling on conducting a marriage contract through modern means of communication Juristic study
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This research dealt with highlighting the images of marriage through the modern means of communication and the legal ruling for it. Dowry even be knotted on them; because they are then one of the parties to the contract and contracted in one contract, and this is prohibited by law and law and common sense.

It turns out that it is permissible to advertise marriage through the Internet in accordance with the rules and standards that preserve values ​​and morals and safeguard dignity and chastity. The acts in Islamic law are vested with intentions. If intentions are true, then the act is true, and Internet marriage is what falls under this order.<

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Diffusion of Italian language through literary texts: Diffusione dell’italiano attraverso i testi letterari
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  This work intends to illustrate the methods of using the authentic literary text in the process of spreading Italian, especially in Baghdad where there is a strong propensity to learn the Italian language. The concept of the language that arises from literature is an idea closely linked to the mentality of the Arab learner towards Italian culture: an idea also created by the first Arabisations of literary texts in the early years of the previous century. The research was carried out in Baghdad by two researchers, an Italianist from Baghdad and an Italian mother language linguist, with the aim of bringing together the two sectors in favor of the diffusion of the Italian language. The study also aims to clarify the models from Italian l

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Publication Date
Wed Jun 29 2022
Journal Name
Chemphyschem
Spherical Aromaticity of Tetrahedral Pnictogens Through <i>Off</i> ‐Nucleus Isotropic Magnetic Shielding
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This work revealed the spherical aromaticity of some inorganic E4 cages and their protonated E4H+ ions (E=N, P, As, Sb, and Bi). For this purpose, we employed several evaluations like (0D-1D) nucleus independent chemical shift (NICS), multidimensional (2D-3D) off-nucleus isotropic shielding σiso(r), and natural bond orbital (NBO) analysis. The magnetic calculations involved gauge-including atomic orbitals (GIAO) with two density functionals B3LYP and WB97XD, and basis sets of Jorge-ATZP, 6-311+G(d,p), and Lanl2DZp. The Jorge-ATZP basis set showed the best consistency. Our findings disclosed non-classical aromatic characters in the above molecules, which decreased from N to Bi cages. Also, the results showed more aromaticity in E4 than E4H+

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