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jeasiq-293
Updating the uniform accounting system in Iraq for installment sales transactions framework
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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.

 

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Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج أنشطة مكتبية لتنمية بعض القدرات الإبداعية في الأداء اللغوي عند اطفال الرياض
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This study aims to find out the impact of activities office provided to kindergarten children in the development of creativity in linguistic performance goal of capabilities (fluency, flexibility and originality) through the application of the test configuration Algheih Children Riyadh, which consists of (70) Single to measure the skills of language arts four a listening and speaking and a willingness to read and prepare for writing, was applied (30) Single of language arts, listening and speaking in this research, and was the correlation coefficient for the hearing (0.78) and for speaking was (0.61) has been extracted stability of the scale using the equation Alvakronbach the value of (0.73).

The proper

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
(دور الارشاد التربوي في محاربة المخدرات وتحقيق الامن النفسي من وجهة نظر المدرسين المرشدين )
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The research study aims to investigate the prevalence of the phenomenon of drags and the causes of this phenomenon from the teachers point  of view Two  hundred   Teachers  participated in this study Questionnaire  was used to  collect  the  data .                                 

The results emphasized the importance 0f the  educational  counseling  through  different  procedure  to prevent  drugs  abuse .   the results  also&

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
اخبار أخبار الزمان في تاريخ بني العباس للخزرجي (ت812هـ) دراسة وتحقيق العصر العباسي الأول
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تحيا الأمم بتراثها فهو الأساس الذي تنطلق منهُ، وما من أمة إلاّ ولها تراث، وهو سر حياتها وديمومتها ، فالأمة العربية الأسلامية لها تراث تليد التي تشرفت بحمل أقدس رسالة سماوية وأكملها لأمم الأرض، فكانت نبراساً أهتدت به البشرية حتى انتشلتها من واقعها المريض إلى أرغد عيش وأقوم خلق وأنبل نفس .

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
بعض وظائف النبي صلى هللا تعالى عليه وآله وصحبه وسلم الواردة في القرآن الكريم
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The research included an introduction, and three functions
of the Prophet (peace and blessings of Allaah be upon him), a
machine and a companion, and a conclusion , the first function,
which is zakaah, and began with it because it is the basis of every
work, no work is accepted by Allaah except what was sincere to
him, as well as sincere intention, because accepting works is
entrusted with the

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
مستوى التنمية المهنية لتدريسيي جامعة بغداد في ضوء مؤشرات الجودة الشاملة من وجهة نظرهم
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The present study aimed to know The teaching members’ level of the professional development at the University of Baghdad based on the indicators of the overall quality from their perspective;

The researchers used the descriptive and analytical approach the in order to achieve the purposes of research, the researchers designed questionnaire researched and consisted of 40 paragraph has the questionnaire submitted to the arbitrators and experts were verify the authenticity of the questionnaire and stability have been applied questionnaire on a range of teaching and Tdriciat Baghdad University, which reached the study sample (400) teaching and teaching of six colleges in the University of Baghdad equivalent

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Educational And Psychological Researches
المناخ المدرسي وعلاقته بالتكيف الاجتماعي لدى تلاميذ الصف الاول الابتدائي في محافظة اربيل/ المركز
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The research aims at defining the level of the school environment and the social adjustment of the sample due to the sex and the relation among them. The two researchers have stated the school environment scale counting on the theoretical background and previous studies. As for the social adjustment scale, the researchers have used the scale of (Al-Kindy, 2001) and the school environment scale is implicated on (112) students. The schools and the students were elected in a random way. Whereas the social adjustment scale is implicated on (30) teachers in order to know their ratio of the student's adjustment. The results have appeared the satisfaction of the students on the private school environment within their school aspects (the directo

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Laminar Natural Convection of Newtonian and Non – Newtonian Fluids Inside Triangular Enclosure
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In the present work, steady two – dimensional laminar natural convection heat transfer of Newtonian and non-Newtonian fluids inside isosceles triangular enclosure has been analyzed numerically for a wide range of the modified Rayleigh numbers of (103Ra ≤ 105), with non-dimensional parameter (NE) of Prandtl – Eyring model ranging from (0 to 10), and modified Prandtl number take in the range (Pr* =1,10, and 100). Two types of boundary conditions have been considered. The first, when the inclined walls are heated with different uniform temperatures and the lower wall is insulated. The second, when the bottom wall is heated by applying a uniform heat flux while the inclined walls at

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
استهداف السعر كأساس لتحقيق تقنية التكلفة المستهدفة للوحدات الاقتصادية العاملة في بيئة الأعمال الحديثة
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المقدمة

تمثل الأسعار تعبيرا" نقدياً لقيمة السلع والخدمات المقدمة للزبون، وتعد عملية التسعير من العمليات المهمة وذات الأثر البالغ على نجاح واستمرار منظمات الأعمال، نظراً لما لها من تأثير على المقدرة الربحية وإعادة توزيع الدخل القومي المخصص للاستهلاك، إذ أنه بتحديد الأسعار يستطيع الفرد أن يوزع دخله بين ما يعده ضرورياً من السلع وما يعد كمالياً.

وعموماً فإن لعملية التسعير م

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Publication Date
Wed May 03 2017
Journal Name
Journal Of Physical Education
تأثير تمرينات علاجية في تحسين مرونة الجذع وانعكاسها على آلام اسفل الظهر لذوي الاعاقة البدنية
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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور معايير التدقيق الدولية في تعزيز خدمات التأكيد: بحث تطبيقي على عينه من مراقبي الحسابات
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