Preferred Language
Articles
/
jeasiq-586
The role of the integration of the knowledge economy and international accounting in achieving sustainable development
...Show More Authors

     The current environment is witnessing several developments as a result of the changes  taking place in all areas of economic, social , political and legal that led to the transformation of the industrial economy , which depends based on quantitative production to a knowledge economy which relies based on information and knowledge , as the central pillar of this economy during the trading  of  these information and knowledge between all individuals in general and decision makers , in particular, through information and communication technology of computers and the Internet to achieve sustainable human development in the social dimension.                                                                        

It is known that the decisions of foreign investment depends based on the information the International Accounting (minimum) of the information contained in the consolidated financial statements and information that takes into account the changes in the general price level ( inflation accounting ) and information on income tax in the state , which meant investing in , this means that the information accounting that are offered through the accounting systems of local applicable in each country according to the standards , rules and regulations for each state is unable to provide such  information , and thus become useless to the decisions of foreign investment , hence emerged the problem of basic research through the following question : is the information local accounting in each country are useful in making decisions of foreign investment to achieve sustainable economic and social development.                                                                                                          

Hence the need for an international accounting be able to provide accounting  information to meet the needs of decision makers who are in all over the world to make rational decisions , that will contribute to achieving sustainable development in the economic and social dimension.                                                          

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Parents' Knowledge about Type I Diabetes Mellitus at Diabetes and Endocrine Treatment Centers in Baghdad City
...Show More Authors

Objectives: The current study aims to evaluate parents' knowledge towards diabetes mellitus (type I); to identify the association between parents' knowledge and their demographic characteristics; and to identify the association between parents' knowledge and demographic characteristics of their children. Methodology: Descriptive study carried out during the period from January to April 2015 on purposive sample of 100 parents with their children with diabetes mellitus who attending diabetes and endocrine treatment center. An evaluation tool is constructed by the researcher based on previous literature regarding

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Measure the relationship between inflation and the exchange rate in the formulation of Monetary policy in Iraq for the period 1990-2018
...Show More Authors

       Due to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The status of prophecy in the Islamic faith in light of the glorious Kharida system
...Show More Authors

Knowing the Messengers, peace and blessings be upon them, and explaining their obligatory, impossible, and permissible qualities is a legal necessity. It is a rooting of the faith, a means of understanding the Sharia, and a preventer from falling into the scourge of denial and bad manners against them. Therefore, sound belief in their presence is a major reason for the validity of the faith in the aspect of divinity and unseen hearing. Studying the status of prophethood is an urgent necessity in a time in which knowledge is scarce and attachment to the Messenger, may God Almighty’s prayers and peace be upon him, his family, and his companions, is weak, and suspicions and ideas hostile to the faith abound until we begin to hear - unfort

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 07 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Nurses' Knowledge toward Care of Unconscious Adult Patients at Teaching Hospitals in Al-Hilla City
...Show More Authors

Objective: The study aims to evaluate nurses' knowledge toward care of unconscious adult patients and identify the relationship between nurses’ knowledge toward care of unconscious adult patient and their demographic characteristics of age, gender, Marital Status, level of qualification and years of experience. Methodology: A descriptive study (quantitative design) was carried out by using quasi experimental design to study nurses' knowledge, attitudes and practices toward care of unconscious adult patients at teaching hospitals in Al-Hilla City from September 2018 up to June 2019. A purposively sample has been chosen in which included 60 nurses who work in ICUs within two hospitals (Imam Al-Sadiq teaching hospital and Al-Hilla general

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 27 2018
Journal Name
Pharmaceutics
Ocular Drug Delivery Barriers—Role of Nanocarriers in the Treatment of Anterior Segment Ocular Diseases
...Show More Authors

Ocular drug delivery is challenging due to the presence of anatomical and physiological barriers. These barriers can affect drug entry into the eye following multiple routes of administration (e.g., topical, systemic, and injectable). Topical administration in the form of eye drops is preferred for treating anterior segment diseases, as it is convenient and provides local delivery of drugs. Major concerns with topical delivery include poor drug absorption and low bioavailability. To improve the bioavailability of topically administered drugs, novel drug delivery systems are being investigated. Nanocarrier delivery systems demonstrate enhanced drug permeation and prolonged drug release. This review provides an overview of ocular barr

... Show More
View Publication
Scopus (410)
Crossref (383)
Scopus Clarivate Crossref
Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
The Role of Project Health Check Reports in Identifying Indicative Factors of a Troubled Project
...Show More Authors

Government-sponsored projects in Iraq significantly improve the economic situation and provide services but face high rates of troubling blocks. This work aims to identify indicative factors of the Troubled Project using periodic health check reports based on a literature review and interviews with Iraqi experts. As a result, a questionnaire was prepared that included four sections. The first is personal information; the second section is information about knowing the level of institutions’ implementation of project management through prepared documents. The third section is about indicative factors for the project's trouble, including 25 workers; the fourth section is about the questions in the periodic reports to che

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the risks of foreign currency positions in the audit procedures : Applied research
...Show More Authors

The research aims to know the extent of the impact of the risks of foreign exchange centers represented in the risks of commitment, exchange rate changes and liquidity risks in audit procedures, and accordingly the research will provide an applied framework of knowledge that shows the relationship between the variables addressed, and the importance of the research lies in the light of its presentation of intellectual, cognitive and applied contributions On the risks of foreign exchange centers and audit procedures, the research community is represented in the banking sector. The sample included nine private commercial banks listed in the Iraqi Stock Exchange. The research relied on a time series consisting of four years that extended fro

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
منهج منهج البيروني ((ت440هـ))في دراسة علم الأرض في كتابه ((تحقيق ما للهند من مقوله مقبولة في العقل أو مرذولة))
...Show More Authors

From the above we conclude that the Peronist represents one of the distinguished scientists who had a prominent role in supplying the Arab and Islamic Heritage Library scientific achievements that have had their impact on the Arab-Islamic civilization at a high level of knowledge has given us

View Publication Preview PDF
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Institutional Structures and the Transformation of the Private Sector in Iraq
...Show More Authors

            Requires economic work finding built institutional paint strategies and policies are formulated general economic and clarity in its stated objectives and the involvement of all economic institutions, political and stakeholders to discuss all the issues of economic, financial, monetary and analyzed for the purpose of renewal energies and determine the duties and responsibilities, leaving full freedom to the private sector in the formation of institutions to carry out his duties economic, and that the institutional structures to create the right climate for the implementation of its economic policies, which would facilitate the task of the private sector, and this h

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Semantic Relation among the Expressions Of the Phonetic in the Holy Qura: The Semantic Relation among the Expressions Of the Phonetic in the Holy Qura
...Show More Authors

Abstract
The phonetic replacement is the process of putting a sound or a linguistic
syllable instead of another in one word that results in changing its meaning . It is one
way of vocabulary varionsness and discrimination because replacement among the
sounds of one expression and changing its image lead to change its meaning , and
accordingly , each replaced sound has its own linguistic value that distinguishes it . In
other words , the phonetic replacement is based on system of phonemic change
which is a general phenomenon in all languages . The linguistic system doesn’t stand
straight for word unless it is based on different standards that work on variousness ,
assortment and relating the phonetic change wi

... Show More
View Publication Preview PDF