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jeasiq-1846
Accounting reading in foreign operations and translation of financial statements
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Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to another, which attracts researchers to fool about the reasons for this and try to reach common points and reduce the gap between the options and theoretical and practical solutions available and in line with the environmental changes surrounding the companies concerned, and this research problem starts from a defect in the intellectual and conceptual reading of a topic Accounting for operations in foreign currencies and translating the financial statements of foreign branches and companies at the local level, which has led to the adoption of accounting standards, rules, and practices that are not sufficient or appropriate to address the issue, objective treatment consistent with the Emerging environmental changes that Iraqi companies operate under. The research dealt with the presentation and discussion of the topic in two axes, the first dealt with a conceptual approach to the operations that are done in foreign currencies and the translation of the financial statements of foreign branches and companies, while the second dealt with an analysis of the mentioned operations and translation of the financial statements of the branches and companies. Appropriate in this area.

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
Heretic rulings And related words in Islamic jurisprudence
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How I was eager to research the ruling on three of the most dangerous types to Islam and Muslims (the heretic, the sorcerer, the innovator, and related terms).
Because it is the most dangerous deadly disease that destroys the hearts of Muslims, and may even expel a Muslim from the circle of Islam, and how many Muslims have done or committed such a thing without knowing it. Indeed, how many Muslims have left Islam and whose wife has abandoned him without realizing it, and among them are those who have committed it without knowing it. As well as related words associated with heresy.( )
Because people debated such matters between extremists and lenient ones, most of whom were extremists, and they did not reach a conclusion. So I decid

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Determination of Nickel and Cobalt in Cosmetic Products Marketed in Iraq Using Spectrophotometric and Microfluidic Paper-based Analytical Device (µPADs) Platform
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Two quantitative, environment-friendly and easily monitored assays for Ni (II) and Co (III) ions analysis in different lipstick samples collected from 500-Iraqi dinars stores located in Baghdad were introduced. The study was based on the reaction of nickel (II) ions with dimethylglyoxime (DMG) reagent and the reaction of cobalt (III) ions with 1-nitroso-2-naphthol (NN) reagent to produce colored products. The color change was measured by spectrophotometric method at 565 nm and 430 nm for Ni and Co, respectively, with linear calibration graphs in the concentration range 0.25-100 mg L-1 (Ni) and 0.5-100 mg L-1 (Co) and LOD and LOQ of 0.11 mg L-1 and 0.36 mg L-1 (Ni), and 0.15 mg L-1 an

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Evidence for monotheism in Islam and the Qur’an and the meaning of the names and attributes and their unification
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This topic is considered to be of a high degree of importance to every Muslim, and its importance is due to the fact that monotheism is:

Prove that God Almighty is the God who created everything and everything opposite to monotheism is polytheism, and it is taking other than God Almighty as a deity.

Therefore, we have to know the concept of God. If he is known, then he knows the concept of monotheism and the concept of polytheism

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
Bionic and its reflections in the design of industrial products
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The current research dealt with the development of sciences and arts over the course of human history, and the development of sciences with their natural and human trends are important areas in developing the knowledge and application base for industrial product design and design in its various fields. Bionic science is one of the sciences that works on applying biological methods and systems found in nature to study and design engineering systems and modern technology, and for industrial products to be highly efficient, durable and resistant to natural variables in daily life for use. The transfer of technology between life forms and industrial products is desirable because the processes of development at the level of science in general

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
The Role of Internet and its Applications in Spreading Rumors
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The study tries to answer several questions posed by the subject, one of the important: How the Internet promotes rumor? And what are the most Internet applications that promote rumor? And the practical ways to reduce these negative? Using the process of in vestige and reading theoretical heritage available in this field, and inferred the numbers and statistics marked the uses of the Internet and its applications over recent years, and the characteristics of each these tools in the field of collection, processing, and dissemination of information

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The concept of peaceful coexistence and its obstacles in Iraq
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This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.

 

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Westernization in the sciences of rhetoric, its beginnings and development
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Research summary

 


Westernization is a term not familiar to our scholars at the beginning of the emergence of translation from Western literature, sciences and arts in its detailed form now.

Westernization was not an issue that those Greeks, Persians, Romans, Indians and others worked on translating those sciences and cultures. Rather, it was a process of transferring a new philosophy and logic that had not been previously seen by the Arabs, so they were affected by it in a strange way, to the point of fascination by some of them. For this reason, this research came to clarify these issues and address them within the scientific methodology.

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
The Ethics and Restrictions of the Islamic Economy in Ownership
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The search for wealth and money is a matter of ethics in the Islamic economy
God Almighty said: "We have honored the sons of Adam (and ridiculed the universe and what he said) mocked you
He said, "He who created you from the earth."
And he commanded you, and he said to him, "He who made you."
Land, and the amount of Rezko and
He said: "You love the money with great love."
And then guide him by exaggerating the ethics of Islam and its legislation in Tamkak and not exceeding it.
 In order to darken the doors of inflation with wealth Vakar
And the hereafter and achieve satisfaction and fairness in all actions
To ensure that society has a right not to harm others and to abuse the interests of the economy
Is

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The Complaint's Terms and Methods in Statement of Holy Quran
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This research deals with a unique and innovative topic, that is the study of complaint in the Quranic text. Despite its importance, it has never been studied before, because most of the complaint 's meanings in the Quranic text is: the in explicit complaint. The mentioned complaint's expressions in different contexts overlap with other purposes, in particular call method and its peripherals like mourn , ask for help , exclamation and others.
Moreover, expressions that reveal complaint are related to the complainant's emotional and psychological status, and the complaint's context.
This research deals with the topic into two sections: The first deals with the important expression of complaint such as: iff, ouah, mooing, crying. The

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Scenography and the effectiveness of meaning in the theatrical space
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The elements of theater formation that fall within the spatial experience of the scenography of the show, which the directors work in in the imaginary theater, are important and have an aesthetic, intellectual and cognitive dimension, working to highlight reality in an aesthetic image surrounding space and space. And its relationship to the distinct, multiple and variable spaces above the stage, to produce theatrical signals and endless meanings through the possibility of infinite reconfiguration of the theater's space and its public and private space through the distribution of a group of blocks within the scenic image.
I dealt with in the first chapter (the methodological framework), which includes the research problem identified

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