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الاتجاهات الاقتصادية المعاصرة للعولمة وتأثيرها على المحاسبة
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ان التحول في الحياة الاقتصادية الناتج عن التقدم التكنولوجي وتقنية المعلومات في مجالات الفضاء والتقدم في الاتصالات السلكية واللاسلكية والالكترونيات الدقيقة مكنت الشركات من ارسال كميات هائلة من البيانات بتكاليف منخفضة.

وان انتشار الشركات متعددة الجنسبة والتي سعت لتحقيق السيطرة على اقتصاديات العالم من خلال فروعها المنتشرة فتحتاج الى نظم للانتاج والتكاليف ونظم للمعلومات الادارية والمحاسبية وتحتاج الى نظام محاسبي كفوء وتعد حساباتها وفق معايير محاسبية موحدة دولياً للسيطرة على فروعها والمحاسبة على الاستثمار والتعرف على حصص الارباح والمحاسبة عن الضرائب ...الخ كل ذلك أدى الى عولمة المحاسبة.       

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Design of a Kinematic Neural Controller for Mobile Robots based on Enhanced Hybrid Firefly-Artificial Bee Colony Algorithm
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The paper present design of a control structure that enables integration of a Kinematic neural controller for trajectory tracking of a nonholonomic differential two wheeled mobile robot, then  proposes a Kinematic neural controller to direct a National Instrument mobile robot (NI Mobile Robot). The controller is to make the actual velocity of the wheeled mobile robot close the required velocity by guarantees that the trajectory tracking mean squire error converges at minimum tracking error. The proposed tracking control system consists of two layers; The first layer is a multi-layer perceptron neural network system that controls the mobile robot to track the required path , The second layer is an optimization layer ,which is impleme

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of supervisory control requirements on the financial performance of Islamic banks in Iraq: Case Study: Islamic Cooperation Bank for Investment and Development for the years (2015-2018)
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Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Organizational socialization is an mediator to the effect of Plateaus and workaholism in employees loyalty
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The research aimed to test the effect of independent variables career plateaus and workaholism on employees loyalty through the influence of the mediator variable organizational socialization. Descriptive approach with survey style   on a sample of managers and executives in the Iraqi Drilling Company in Basra's (123) employees. The most important findings of the research are: the existence of a significant effect of the independent variables career plateaus and workaholism in employees loyalty by having a mediator variable organizational socialization and introduced numerical from recommendations.                    &nbs

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Publication Date
Mon Jan 07 2013
Journal Name
Journal Of Educational And Psychological Researches
The effective of utilization Blending learning on academic achievement in Biology course of second class students in secondary special schools in Omdurman Locality and attitudes towards it.
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This research aimed to definite Blending learning (BL) technique, and to know the impact of its use onacademic achievement in Biology course of second class students in secondary special schools in Omdurman Locality and attitudes towards it, to achieve this; researcher adopted the experimental method. The sample was selected of (41) students, chosen from Atabiyah school, were divided into two equals groups: one experimental group reached (26) students studied by using the  BL technique, and the second control group (25) students have been taught in the traditional method.

   Data has collected by using two tools: achievement test and a questionnaire for measuring the attitudes towards Blend

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اثر اعتماد تكلفة راسمال في احتساب نقطة التعادل على الرافعة التشغيلية، التمويلية ﻓﻲ تخطيط الارباح في الشركات الصناعية في اقليم كوردستان
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This study aims to expand the traditional model in calculating the break-even point to include the cost of capital invested and the funds employed in industrial companies through a change in the traditional model and the effect of adopting the advanced model of the break point on the operational leverage in planning profits in industrial companies. Where, the analysis of the break-even point and the operational leverage of the tools important by the management, which is used in the field of planning profits. A parity analysis in its sophisticated model will help in planning profits and determine the optimal size of production that maximizes profits. For its part, the operational leverage helps to make decisions regarding the expansion of

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of organizational learning ability to improve the performance of hospital organizations under the accumulation of intellectual capital Study hospital enterprise sector in Algeria
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        This study aims to identify the amount of the effect of the ability to learn the individuals within the organization on the accumulation of intellectual capital and the role it plays in improving the performance of the organization, and to achieve that, the researcher designed a questionnaire to collect data and information from the surveyed respondents and analyzed using SPSS software, the study concluded after testing hypotheses to have a direct impact between the capacity for organizational learning and the accumulation of intellectual capital, which in turn affects the accumulation of intellectual capital as a positive and direct impact on the performance of the organization, al

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Publication Date
Wed Aug 24 2022
Journal Name
Journal Of Tikrit University For Humanities
A Training Program Based on Integrating Future Thinking Skills and Classroom Interaction Patterns for Mathematics Teachers and Providing Their Students with Creative Solution Skills
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The research aims to recognize the impact of the training program based on integrating future thinking skills and classroom interaction patterns for mathematics teachers and providing their students with creative solution skills. To achieve the goal of the research, the following hypothesis was formulated: There is no statistically significant difference at the level (0.05) between the mean scores of students of mathematics teachers whose teachers trained according to the proposed training program (the experimental group) and whose teachers were not trained according to the proposed training program (the control group) in Pre-post creative solution skills test. Research sample is consisted of (31) teachers and schools were distribut

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Academic research the impact of organizational culture on the performance of the internal – study in government institutions- analysis study on some government institutions in state of Qatar
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This study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.

To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting measurement of strategic storage in light of government support and its implications for presentation and disclosure / proposed model: an analytical study at the General Company for Grain Trade
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يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

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Publication Date
Thu Sep 30 2021
Journal Name
م Tikrit Journal Of A Dministrative And Economics Sciences
الجانب المظلم للمساءلة وتأثييره على سلوكيات الاداء المهني)دراسة تحليلةلاراء عينة من المحاسبين والمدقيقن الداخليين في المؤسسات الحكومية في محافظة المثنى)
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