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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
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Stock Exchange and its Impact on Economic Development In the Kingdom of Saudi Arabia (KSA)
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this research paper aims at measuring and analyzing the influence of the stock exchange on the economic development in the Kingdom. This is done through comparing the Gross Domestic Product (GDP) as a changeable factor affiliated with some independent variables in the KSA stock exchange. These variables are (All Share Index {TASI}, Market Value, Trade Volume Index, number of companies and number of shares). The study covers the period from 2003 to 2017 and adapts the measuring method in analyzing this relation using the Multiple Linear Regression (Stepwise) and (SPSS). The study affirmed the validity of the

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of IFRS 16 on the quality of financial reporting For the Iraqi economic units Applied to the General Company of Iraqi Airways
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The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role Tourism in achieving Economic Development in Iraq (1990 – 2015)
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Abstract

       Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of seve

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Waste as a resource of economic resources: A case study using environmentalthe index MIP
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Due to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we  have consideredwaste as an  alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need  of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a

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Publication Date
Sun Dec 12 2010
Journal Name
Journal Of Planner And Development
The stage of change and institution-building and its impact on the structure of housing policy in Iraq
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The research examines the reality of the housing sector in Iraq and the stage of change and institution-building, which is increasingly challenging to respond to development needs. The legal legislation in Iraq over the last five years indicates a significant shift towards decentralization, with powers and services being delegated from federal ministries to regional levels Localization and growth in cities and urban centers is an added factor that requires responses from local governments to strengthen the capacity of their institutions to engage in national policy debate at the re
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Publication Date
Mon May 21 2007
Journal Name
Journal Of Planner And Development
Using the Input - Output Model in building the economic plan using the computer
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The origin of this technique lies in the analysis of François Kenai (1694-1774), the leader of the School of Naturalists, presented in Tableau Economique. This method was developed by Karl Marx in his analysis of the Departmental Relationships and the nature of these relations in the models of " "He said. The current picture of this type of economic analysis is credited to the Russian economist Vasily Leontif. This analytical model is commonly used in developing economic plans in developing countries (p. 1, p. 86). There are several types of input and output models, such as static model, mobile model, regional models, and so on. However, this research will be confined to the open-ended model, which found areas in practical application.

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting disclosure in granting bank financing A field study ona sample of banks operating in the state of Gezira 2022 AD: (دراسة ميدانية على عينة من المصارف العاملة في ولاية الجزيرة 2022م)
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                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The economic feasibility of the accident insurance portfolio in the performance of insurance companies : an analytical study
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The research aims to use performance indicators and financial criteria in evaluating the economic feasibility of the company's insurance portfolios. In addition to identifying the strengths and weaknesses in portfolio's performance to enhance the strengths and address the weaknesses. This is consistent with research problem that dealt with the performance indicators, economic feasibility of company's portfolios and contributing to their improvement, reducing the financial and insurance risks associated with company's business. The research’ sample is represented by the Iraqi Insurance Company as it is one of the oldest financial institutions operating in the insurance sector. It has identified (5) insurance portfolios (marine, engineer

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Publication Date
Tue Apr 28 2020
Journal Name
Journal Of College Of Physical Education
تأثير تمرينات باستخدام وسيلة مساعدة (Bungee Cord) لتطوير صفة التوازن واداء السلسلة الحركية على عارضة التوازن للطالبات
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اشتمل هذا البحث على مقدمة البحث واهميته والاثر المهم للوسائل التدريبية اذ تجلت أهمية البحث في الوسائل المساعدة ودورها في تطوير أداء السلسلة الحركية على عارضة التوازن للطالبات مما يساعد في اختزال الوقت وتقليل الجهد المبذول وبناء قاعدة جيدة للمرحلة المقبلة وكذلك إيجاد انسب التمرينات وفق للوسيلة المساعدة المستخدمة وذلك لغرض تطوير المهارات الأساسية على عارضة التوازن في جمناستك الفني وحددت الباحثة مشكلة

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Publication Date
Tue Oct 14 2025
Journal Name
Sciences Journal Of Physical Education
تأثير التدريب بطريقة ( super site ) على بعض المؤشرات الفسيولوجية ومهارة الضربة الساحقة للاعبي الريشة الطائرة فئة الشباب
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هدف البحث الى اعداد تمرينات super site)) للاعبي الريشة الطائرة فئة الشباب ، ومعرفة تأثير التمرينات على بعض المؤشرات الفسيولوجية ومهارة الضربة الساحقة لدى لاعبي الريشة الطائرة فئة الشباب ، وتم تحديد مجتمع البحث من لاعبي الريشة الطائرة فئة الشباب لنادي الارمني وتم اختيار عينة البحث بالطريقة العمدية (8) لاعبين بالريشة الطائرة من النادي الارمني واستخدمت الباحثتان المنهج التجريبي ذو الاختبار القبلي والبعدي .ويهدف ال

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