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The role of the integration of the knowledge economy and international accounting in achieving sustainable development
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     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.                                                          

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
Political Marketing and the Formation of Trends in Public Opinion on Social Networking Sites: An Analytical Study of the Two F.B. Pages: the Prime Minister and the Parliament President
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The social networking sites have become one of the most important promotional instruments for their characteristic of facilitation of communication and the creation of public platform for discussion and formation of new points of view. These sites were used in the political marketing process where politicians use Facebook pages to promote their ideologies and spread their programs for the purpose of an influencing public opinion.
This research deals with the way by which political products are the Iraqi parliament. We adopt the methodology for analyzing the contents of these pages during three months starting from September,12 2016 to March 1, 2017 characterized by a lot of changes and events, in particular the beginning of the war o

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The privacy of the interior design of art education spaces in the schools of excellence
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The current research deals with the specificity of the interior design of the classes of art education in the schools of excellence for the province of Muthanna and its center of the city of Samawah. In the first chapter، the problem of research was determined by the lack of internal spaces of the classes of art education to designs that meet the requirements and needs of students in these educational stages.  The importance of the research in being an addition to knowledge in the field of interior design and engineering department of the general directorates of the Ministry of Education. The objectives of the research were determined through.

  1. Identifying the reality of the halls of art education for sch

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
The Commercial Job in Abu Tayara Street in the Municipality of Al- Dora
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The commercial job is one of the most important businesses in the cities as there is no city can exist without commercial markets to offer service to its inhabitants. This study aims to distribute the commercial function in Abu Tayara Street located in the municipality of Al-Dora by highlighting the size of such businesses in this street. It focuses on analyzing the change that has occurred due to the usages of the commercial land not only in the residential areas, but also in various aspects associated with the growth of the population in the city. Both expansion and development of the economic and social aspects in the area have increased the demand for commercial services. So, the research focuses on the aspects of functional speciali

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The history of rational thought for the investment by human capital and the investing in it.
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The investment however "was its description and meaning, it remains a resident" in the composition of capital assets located in the forefront of the creation of productive assets, and this means that the investment in the productive sectors is a priority in achieving capital accumulation, on any other investment that takes place with the stages of advanced development of formation , not forgetting "to humans and investment humans as head of real money product, the source of the economic surplus and accumulation, and the source of producing values, and if human labor was the source of value, and the human was the source of work, therefore humanitarian work on different levels and skills presents capital", so the investment in huma

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The Interchange of Sign Transformation between Locality and Universality in the Iraqi Theatre, "Romeo and Juliet in Baghdad Show" - A Model
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The research deals with the interchange of the sign transformed from the universal to the local in the theatrical show through the direction processing in the production of a communicative artistic discourse and message, thus making the process of reading the speech and recognizing it by taking into account the cultural differences, customs and local rituals of each country, region, or area. The problem of the research was focused on answering the following question: What are the requirements for the sign in terms of its transformation between the universality and locality in the read-out?

               The importance of research is to determine the requiremen

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
THE IMPACT OF CURRENCY AUCTION ON THE VARIABILITY OF THE EXCHANGE RATE IN IRAQ 2004-2015
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The transition states that Iraq economy lived it after 2003, and the change in tools used by monetary policy based on C.B.I law 56 in 2004, under the especially situation for the economy (structural imbalances and the weakness of banking & financial sector).

The monetary policy adopted the inflation targeting policy to mantain the monetary stability in the economy and considered it an incubator for future growth. It used the exchange rate as a nominal anchor to achieve the goal (because the rentier of economy, finance Shallowness & separation between real sector and finance sector, all this cause the normal channel to transfer the effect of monetary policy (interest rate) ineffective.

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Publication Date
Tue Aug 15 2023
Journal Name
Bionatura
The role of ferric citrate in a sample of Iraqi patients on hemodialysis- A randomized controlled clinical trial
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Background: Uncontrolled hyperphosphatemia is the main difficulty facing staff treating patients with end-stage renal disease on hemodialysis. Sevelamer and calcium-containing phosphate binders have been associated with cost burden and tissue calcification, respectively. Therefore, the current trial was targeted to investigate the efficacy of a new phosphate binder, ferric citrate, in a sample of Iraqi patients with end-stage renal disease on hemodialysis. Keywords: Ferric citrate, Hemodialysis Phosphate binder

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
The deliberative dimension of the visual sign in the contemporary Iraqi poster
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The current research dealt with (the deliberative dimension of the visual sign in the contemporary Iraqi poster) in an attempt to identify the importance of the contemporary poster and the role of the international dimension of the visual sign of exceptional importance.
What is the international dimension of the visual mark?
- What is the effect of the visual label on the contemporary Iraqi poster?

The current research aims to identify the pragmatic dimension in the contemporary Iraqi poster.
Across the temporal and spatial research boundaries of the year (2000-2020) in Iraq. The limits of the objective research The limits of this study on the pragmatics in the visual sign and the determination of the relationship betwee

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Idea Filtering Strategy on the Achievement of the Second Year Middle School Female Students in Science
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Abstract

The current research aims to identify the effect of the idea filtering strategy on the achievement of second-intermediate school female students in science. The two researchers adopted the experimental method and the experimental design with partial control in the two groups (experimental group and control group). The two researchers applied the research experience to a sample of students of the second intermediate grade in the school Martyrs of (Jiser  Al Aimma for Girls) affiliated with the Baghdad Education Directorate / Rusafa /1 for the academic year (2021/2022), which was chosen intentionally. The number of female students in the research sample was (70) students, with (35) students for the ex

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Emotions conflict In Balzac’s novel The Father Goriot And Stendhal’s The Red and The Black
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Au XIXe siècle, avec l’excès de la passion, le roman français commence à avoir de nouvelles figures. Il tend à être un reflet de la pensée et de la passion. Stendhal et Balzac révèlent ainsi le conflit de l’âme et donnent à leur héros l’impression que tout est permis.

                Ces protagonistes doivent, d’une part, subir des fluctuations psychologiques, et d’autre part, ces héros doivent être capables de faire face aux rancunes et aux conflits destructeurs. Les personnages stendhaliens et balzaciens finissent par croire que leur combat ne portera pas ses fruits, parce que toute passion déséquilibrée mènera, soit à la fol

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