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jeasiq-1378
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
Tue Aug 08 2023
Journal Name
لفتح للبحوث التربوية والنفسية
نمیة القوة الانفجاریة باستخدام تدریبات الأثقال بطریقة الصعود والھبوط وتأثیرھا في تحسین بعض المتغیرات البیوكینماتیكیة والأداء الفني لمھارة قفزة الیدین الأمامیة على جھاز منصة القفز الحدیثة
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من خلال ملاحظة الباحثتين الميدانية لمستوى الأداء الفني لمنتخب ناشئات القطر بالجمناستك لمهارة قفزة اليدين الأمامية على جهاز منصة القفز الحديثة لاحظن وجود مشكلة تكمن في ضعف هذا الأداء والذي يؤثر على بعض المتغيرات البيوكينماتيكية لهذه المهارة مما يؤدي إلى عدم أداء المهارة بالشكل الصحيح ، وتعزو الباحثتان ذلك الضعف إلى قلة الدفع بالرجلين والذراعين . لذا ارتأت الباحثتان إجراء هذا البحث الذي يهدف إلى تنمية القوة

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cancellation in the Life Insurance Policies and its Impact on the Financial Solvency of Insurance Companies: Applied Research in the Iraqi General Insurance Company
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This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Negation marker in Standard Persian : a typological analysis based on Givon’s functional model: عامل نفی در زبان فارسی معیار: بررسی رده‌شناختی براساس مدل نقش‌ گرایی گیون
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 Abstract:

Typological analysis about  the negation marker  in different languages is one of the fields of research that has attracted much attention.  In Persian language, this constituent has been analysed from different aspects. This study aimed to analyse  different aspects of negation marker  in  the adjectives,  the noun phrases and  the verb phrases based on typological analysis.  Many studies have been revealed that  the negation in adjectives has shown lexically and morphologically. In the noun phrases, /hich/  has used as a negative marker necessarily marking the verb phrase as negative too. In the verb phrases, negation occurs morphologically by the addition of the prefix /n

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Employing the indicators of stereotypes and the dimensions of organizational clarity and their role in achieving the planned organizational behavior Analytical study on a sample of workers in some departments of the Faculties of Engineering, University of
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The current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Isolation and Classification of Green Alga Stigeoclonium attenuatum and Evaluation of its Ability to Prepare Zinc Oxide Nanoflakes for Methylene Blue Photodegradation by Sunlight
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           Algae have been used in different applications in various fields such as the pharmaceutical industry, environmental treatments, and biotechnology. Studies show that the preparation of nanoparticles by a green synthesis method is a promising solution to many medical and environmental issues. In the current study, the green alga Stigeoclonium attenuatum (Hazen) F.S. Collins 1909 was isolated and identified from the Al-Hillah River (Governorate of Babylon) in the middle of Iraq. The green synthesis by the aqueous extract of algae was used to prepare the nanoflakes of ZnO. Nanoflakes of ZnO are characterized by X-Ray diffraction (XRD) and scanning electron microscope (SEM) with flakes shape and dimensions ranging be

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Publication Date
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
The Use of Social Networking sites in the Marketing of Values Analytical : Study of the Official Pages of the Ministry of Culture, Tourism and Antiquities and the Ministry of Labor and Social Affairs on Facebook
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The social networking sites have brought about fundamental changes and a qualitative shift in the marketing industry and its strategies. The Iraqi ministries have used this site i.e. Facebook to spread and disseminate values in order to consolidate it in Iraqi society which has witnessed many changes in all aspects of life.

   The researcher studies the pages of both ministries to know the values contained in the publications of the pages of these two ministries, the quality of grooming as well as the forms in which these values are marketed.

     The researcher uses a survey method and content analysis for the publications of these two pages during the study period starting from January 1, 2

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of the Practice of Iraqi Banks to Manage Profits Using the (LLp it) Model and Its Reflection on the Tax Base, A Case Study of A Sample of Iraqi Private Banks Listed in The Iraqi Stock Exchange
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The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
A Theoretical Investigation of Chemical Bonding of a Heterometallic Trinuclear Cluster Containing Iridium and Ruthenium: [(Cp*Ir) (CpRu)2 (μ3-H) (μ-H)3] by QTAIM Approach
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  Numerous integral and local electron density’s topological parameters of significant metal-metal and metal-ligand bonding interactions in a trinuclear tetrahydrido cluster [(Cp* Ir) (Cp Ru)23-H) (μ-H)3]1 (Cp = η5 -C5Me5), (Cp* = η5 -C5Me4Et) were calculated and interpreted by using the quantum theory of atoms in molecules (QTAIM). The properties of bond critical points such as the delocalization indices δ (A, B), the electron density ρ(r), the local kinetic energy density G(r), the Laplacian of the electron density 2ρ(r), the local energy density

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Organizational spirituality and its implications for organizational performance: A survey of the opinions of employees of the General Company for Food Industries in Abu Ghraib (Baghdad)
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The research discusses with organizational spirituality and its implications on the organizational performance in the General Company for Food Industries in Abu Ghraib (Baghdad). The aim of the research was to determine the contribution of organizational spirituality in the organizational performance of the surveyed company. In order to achieve the objectives of the research، two main hypotheses were adopted. Several sub-hypotheses centered on the relationship between organizational spirituality and organizational performance in terms of its dimensions (Meaning work، self-esteem، community affiliation،

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
The footnote of The Scholar Abdul Rahman Al-Penjawni on collecting mosques and explaining it to the local by the scholar Abdul Rahman Ibn Mulla Mohammed Ibn Mulla Tahir Al-Penjweni Died in: 1319 AH School: (Absolute and restricted) Study and Observation
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Abstract

Indeed, being busy with the understanding of religion is the best sort of worship that the almighty God has given each period of time a number of scholars and wise men. They receive what has been passed down to them from their great ancestors, and those who are willing to learn will learn, their students preserve their knowledge through teaching and writing. Thus, the scholars were pioneers in this field due to the value and importance of their knowledge. They have strived in learning, explaining, and writing new subjects.

One of those scholars is sheikh (Abdulrahman Al-Penjweni) who passed away 1319 AH in one of the villages of the city of Sulaimani in Iraq. He was one of the wisest scholars, a br

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