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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
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
The Video effect on Youths Value
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The Video effect on Youths Value

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Projective MDS Codes Over GF(27)‎
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MDS code is a linear code that achieves equality in the Singleton bound, and projective MDS (PG-MDS) is MDS code with independents property of any two columns of its generator matrix.   In this paper, elementary methods for modifying a PG-MDS code of dimensions 2, 3, as extending and lengthening, in order to find new incomplete PG-MDS codes have been used over . Also, two complete PG-MDS codes over  of length  and 28 have been found.

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Publication Date
Thu Nov 30 2023
Journal Name
Imam Jaafar Al-sadiq University Journal Of Human And Social Sciences
Damage Resulting from the Promotion of Extremist Ideas
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The freedom to promote ideas is one of the freedoms protected by constitutions and laws, and it is exercised by individuals through traditional and electronic media. However, this freedom must be exercised according to certain limits, represented by the necessity of respecting human rights, just as individuals have the freedom to exercise their right to publish and express their opinion in every way. Frankly, in return, she must respect the rights of others . Perhaps the development that has occurred in the various media, including journalism, radio, television, and the emergence of a new medium represented by the Internet, has contributed significantly to harming the security of individuals through the promotion of extremist ideas. This be

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Publication Date
Wed Dec 25 2024
Journal Name
الذكوات البيض
Artificial Intelligence and its Impact on Education and Media
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Abstract Objectives: This research seeks to highlight one of the important topics artificial intelligence and its impact on education and media. This issue has received considerable attention from international institutions and organizations in order to keep pace with the world's current progress. The study provided an overview of the concept of artificial intelligence, its definitions, its importance and characteristics and its impact on education in general and on the student and teacher in particular, as well as linking the subject of education to the media because social media that is one of the media has a great impact on the academic community. Methods: This study relied on the analytical descriptive curriculum where one of the curr

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Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
NEW PERSPECTIVES ON SHAKESPEAR'S "THE TEMPEST"
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This paper is mainly concerned with the study of the moral aspects that prompts William Shakespeare to attempt a romance in which he has embedded the epitome of his thought, experience, and philosophy concerning certain significant aspects of human life whose absence or negligence may threaten human existence, peace, and stability. From the beginning of history man realizes the importance of prosperity on the many and various levels that touch and address his needs and desires—natural, material, and spiritual. The Tempest, due to the dramatist's awareness of the aforementioned values, reflects the dramatist's duty as to projecting and unfolding these important aspects, reconciliation and forgiveness, that promote prosperity which is th

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Global tolerance and its impact on peace
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The concept of tolerance is gaining its importance in the midst of an international society suffering from violence, wars and internal and international crises. It is practiced by extremist and extremist forces and movements acting in the name of religion to exclude the different Muslim and non-Muslim people according to the unethical practices and methodologies of Islamic law and reality. , Cultural, civilization .. that distinguish our world today. The society today is suffering from the ideas of the intellectual and aesthetic views of the different ideologically, ethnically, culturally and religiously in the world of the South. This is what the end-of-history thesis of Fukuyama and the clash of civilizations represented to Huntington.

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Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
Role the media to limit from get games children instigator on the violence
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Violence is a very serious phenomenon affecting the upbringing and culture kids, are playing the most violent forms of development of these Phenomenon, the research aims to determine the role of the media in reducing violence, and conducted a field study on parents Children by 200 form, the results revealed the importance of the media in raising awareness of the risks of violence on the child  Especially television, which hugely increased Show features, as well as the role of parents in guiding the child to buy Useful because the game to play negative impact of violence on children's health, and the media play an important role in raising awareness of these Risks through educational programs and television commercials, and o

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating Financial Performance Measures On The Basis Of Value And Its Reflection On Companies Performance Under The Governance: An Applied Study On A sample Of Companies Listed In the Iraqi Stock Exchange
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Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
Minimum Neighborhood Domination of Split Graph of Graphs
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Let  be a non-trivial simple graph. A dominating set in a graph is a set of vertices such that every vertex not in the set is adjacent to at least one vertex in the set. A subset  is a minimum neighborhood dominating set if  is a dominating set and if for every  holds. The minimum cardinality of the minimum neighborhood dominating set of a graph  is called as minimum neighborhood dominating number and it is denoted by  . A minimum neighborhood dominating set is a dominating set where the intersection of the neighborhoods of all vertices in the set is as small as possible, (i.e., ). The minimum neighborhood dominating number, denoted by , is the minimum cardinality of a minimum neighborhood dominating set. In other words, it is the

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Assets Valuation Approaches & its Reflects on Financial Reporting Quality
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Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

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