Preferred Language
Articles
/
jeasiq-293
Updating the uniform accounting system in Iraq for installment sales transactions framework
...Show More Authors

Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases made total reliance by the economic units in the discharge of their production, to provide this system of advantages of the seller and the buyer, Due to the large volume of transactions handled installment sale was necessary to strengthen the Iraqi unified accounting system to add rules to measure special accounts that can be applied uniformly in the Iraqi economic institutions , that working an installment sales system. to makes this system better able to provide appropriate accounting information and with confidence when its users, because the accounting system applied in these units does not cover all types of sales, such as installment sales and does not help to build a management information systems for the production of standardized  data, to the levels of the economy, to be in line with the new economic environment of the Iraqi units.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
A Criticism and study of “The Arabic translations of contemporary Persian novels” (“Translations of Muhammad Alauddin Mansour” as a model): قنقـــد و بررسی ترجمـــــه¬ی عربی رمــــان¬های معـــــاصر فــــارسی (ترجمه¬های محمد علاء الدین منصور- بررسی نمونه¬ای)
...Show More Authors

     Arab translators have always paid great attention to the translation of the Persian literary genres, in particular, contemporary Iranian novels. They have always translated for the most prominent Iranian novelists such as Jalal Al Ahmad, Sadiq Hidayat, Mahmoud Dowlatabadi, Bozorg Alavi, Ismail Fasih‎, Houshang Golshiri, Gholam-Hossein Saedi, Simin Daneshvar, Sadiq Chubak, Samad Behrangi and others that have succeeded in perfectly picturing the Iranian society.

      Within the perspectives of Arab translators and by using the descriptive - analytical approach, the present study provides an analytical study of the translation into Arabic some of the modern Persian novels. Moreove

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
مدى ملائمة خصائص العمل البيئية لتخطيط وتصميم مساحات المصنع دراسة ميدانية في الشركة العامة للصناعات الإنشائية (مصنع الأنابيب البلاستيكية) والجلدية (مصنع الدباغة) في الزعفرانية
...Show More Authors

 The Problem of the research  is Limited with the ambguity of environmental work Characterstics role and among them the natural Working Conditions: Temproture, Lighting, Noise, Colours,and Smells, in the Decisions that rule the Planning and Designing work of the industrial Location and it 's targets are Limited with discovering the effect of environmental work Characterstics in planning and designing the industrial Companies and to reach to the most important properties that distinguish the industrial Location Within the frame of dealing with the nature Conditions in the dry, hot regions and the dfining of the relationship between them on the assumption that the Characterstics of environmental work have agreat effect in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 17 2021
Journal Name
Arab Science Heritage Journal
المبادرة في عهد الامام علي بن ابي طالب (عليه السلام )
...Show More Authors

    Thank Allah and prayers on the Prophet Mohammed the man of truth and honest (PBUH).

The initiations in the role of Imam Ali (PBUH) is considered among the important initiations in Islamic thinking .It is considered the way to invest the conditions that the individual in the light of it can reach to make gains and achievements

View Publication Preview PDF
Crossref
Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Differences of Style between English and Arabic Political Discourse: A Contrastive Study
...Show More Authors

Traditionally, style is defined as the expressive, emotive or aesthetic emphasis added linguistically to the discourse with its meaning is the same. In the current study, however, style is defined as the linguistic choice that the language users can make for specific purposes.

    This study, thus, aims at analyzing political Arabic and English speeches to find out whether there are differences of style between English and Arabic and whether the choices the language users make  can show any traits of their psychological status.

    To fulfill the above aims, the study hypothesizes that English and Arabic  speeches can be analyzed stylistically and that there are stylistic difference

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
الجوانب النفسية في تفسير الأمثل للشيخ الشيرازي ) آيات التحدي إنموذجاً(
...Show More Authors

The wisdom of the Creator ensures the call of every prophet with a miracle that would be something beyond what is familiar from the customs

View Publication Preview PDF
Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
Mada alfay fi taqrir lays kamithlih shay Sheikh Abrahim al kurde
...Show More Authors

The message of the Kurdish tag tagged with(Mada alfay fi taqrir lays  kamithlih shay) one of his most prominent scientific messages in the door of faith, especially in the matter of the unification of the divine self and its distancing from all analogies and representations  and the importance of this message historically, due to its documentation of a stage in the development of Islamic speech thought, where the logical method was taken over the minds of the intellectuals of Islam, including the kurani, whether it is in understanding the quranic and modern meaning or as a way of convincing me towards the opponent.

The Kurd was able to use logical concepts to marginalize the difference between grammarians and interprete

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 01 2023
Journal Name
مجلة الحقوق المستنصرية
المستندات الموقع عليها عن طريق الغلط دراسة في القانون الانكليزي
...Show More Authors

الغلط في القانون الانجليزي على انواع ثلاثة (غلط مشترك Common mistake ) يقع فيه الطرفان مع علم كل منهما بنية الآخر ويقبلها دون ان يشوب الاتفاق نقص او يعتريه تحفظ ، و(غلط من الجانبين Mutual mistake) يكون كل متعاقد واقعا في غلط فيما يتعلق بما قصده الآخر، فيقدم كل منهما عرضاً مخالفاً للآخر و(غلط من جانب واحدUnliteral mistake ) يقع فيه احد المتعاقدين فقط ويكون المتعاقد الآخر اما عالماً بالغلط او يفترض انه عالم به . فإذا دفع احد المتعاقدين

... Show More
Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
إنشاء جائزة عربية للجودة في قطاع التعليم العالي: رؤيــة عراقيــة
...Show More Authors

  IF we called twentieth century, the century of productivity and information revolution, the suitable address for twenty-first century is (( The quality century )) .

The research aims to initiate Arabic prize for quality to apply concepts and strategies of total quality management at Higher education sector, which is a vital sector and it may be the most importance sector because it provide efficient human manpower working at all other sectors.

The suggested prize take in consideration the specialty of this sector, and when we apply perspectives of this prize this will promote Arabic universities performance as well as the quality of graduates.

The importance of this research due to the necessity of this pri

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
دار الضياء للطباعة والتصميم
SPSS النظرية والتطبيق في Exploratory Factor Analysis التحليل العاملي الاستكشافي
...Show More Authors

يعد التحليل العاملي Factor Analysis أحد الأساليب الإحصائية المهمة والتي يصعب تنفيذها يدويا ً أو بالألات الحاسبة الصغيرة لذا لاقى الباحثين صعوبة في إستخدامه في البداية بل كان من المستحيل القيام به ، لذا فالمؤلف قد تناول التحيلي العاملي الاستكشافي لكونه إسلوب إحصائي يستخدم في تحليل البيانات ويتطلب شروطا ً لأستخدامه ودقة في مراعاة هذه الشروط ويتطلب أيضا ً معايير يجب أن يتأكد الباحث من توافرها في البيانات وهذا ما تم ت

... Show More
Publication Date
Tue Jan 01 2019
Journal Name
حوليات اداب عين شمس
فعل الامر من صيغة N المبني للمجهول في اللغة الاكدية
...Show More Authors

يتناول هذا البحث موضوع (( فعل الامر في صيغة المبني للمجهول في اللغة الاكدية )) وهو يتعلق بقواعد اللغة الاكدية , وقد تضمن هذا البحث مقدمة وشقين : صيغة المبني للمجهول وفعل الامر. اما ما يخص المقدمة فقد شملت تعريف الفعل وانقساماته حسب قوة احرفه , الجذر , المعنى , والفاعل , كما تضمنت المقدمة أيضا الحديث عن الصيغ الفعلية الرئيسة الأربعة التي يتألف الفعل الاكدي منها إضافة الى الصيغ الثانوية التي تتضمنها الصيغ الرئيسة . و

... Show More