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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 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Capital Adequacy Standards According to Basel Accords (1,2) In the Credit Risks: Case Study
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Commercial banks represent the main pivot in financing national economic activity and its development. The capital represents safety margin to depositors and represents a defense line that protects bank work from dangers. Basel committee requirements represent protection and comprehensive supervision to bank activities for depositors, debtors and the bank. It provides trust in bank dealings and tackles activities of high dangers. The most prominent of these requirements are capital adequacy that concerns bank management and supervision and auditing bodies such as the central bank and protecting banks that suffer weakness in its vital important borrowing activity that reflects weakness in implementing borrowing policy .The purpose

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating the Role of Fidelity Gruantee Insurance Policy to Ensure the Rights of the Beneficiaries: An Applied Research in National Insurance Company
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This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of academic leadership practices in activating the human capital / A field research of a Iraqi universities sample / Baghdad
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The aims of this study to diagnose the role of the (relationship and impact) Academic driving practices dimensions (model the way, inspire a shared vision, challenge the process, enable others to act, encourage the heart ) in the activation of human capital (investment and development) for (knowledge, skills, expertise, creative and training capabilities) in a sample of university professors in Baghdad city(Baghdad University, Al Mustansiriya University, University of Technology). (367 )samples were distributed to (232 at the University of Baghdad, 97 at Al-Mustansiriya University and 38 at the University of Technology). The goals of descriptive analytical method research have been used, questionnaire has been a main tool for dat

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of organizational change in easing the organizational conflict: an exploratory study of the opinions of a sample of managers and workers in Iraq to EarthLink Network Services Company And communications
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Research on the role of organizational change in easing the organizational conflict focuses for being one of the important topics and relatively modern and which have a significant impact on the future of organizations, so this study was to identify the relationship and the impact of organizational change and of deportation (technological, organizational structure, human resources, the change in the task) at the organizational conflict in the Earth company link Iraq, in order to reach the goals of the research, it has been the development of a questionnaire distributed to a random sample of (100) composed employees from managers and heads of departments and the people and staff at the Earth company link Iraq, the study found: the

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Philosophy of Organizational Forgetting In Frame of Learning and Organizational knowledge
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current research aims to build an intellectual framework for concept of organizational forgetting, which is considered one of the most important topics in contemporary management thought, which is gain the consideration of most scholars and researchers in field of organizational behavior, which is to be a loss of intentional or unintentional knowledge of any organizational level. It turned out that just as organizations should learn and acquire knowledge, they must also forget, especially knowledge obsolete and worn out. And represented the research problem in the absence of Arab research dealing with organizational forgetting, and highlights the supporting infrastructure core, and show a close relationship with organizational le

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of Communities of practice the knowledge in adoption of, Strategic Change choices
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  The research aimed to diagnose and interpretation of impact nature between Communities of practice dimensions (participation and spreading knowledge, confidence, social capital build) deportation strategic change choices (reengineering business process, business re-structuring, business innovation) in construction companies in the Iraqi Ministry of Construction and Housing, the research tested 4 construction companies working in investing sector in Iraq, the research applied on a sample of 102 persons who participated in Communities of practice distributed in several administrative levels (directors, division directors, project directors and engineers) the research used questionnaire as a main tool for dat

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Conceptual Representations of the Jewish Personality in the International Cinema (Munich film as a model)
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This study deals with the intellectual representations whose intellectual systems are incarnated in the Jewish personality, which is considered one of the complex intellectual systems that has caused controversy throughout the ages because of the ambiguity due to the religious and psychological factors that were reflected directly and strongly on the intellectual structure of the Jewish community in general and the Jewish - Zionist personality in particular, in an attempt (to create new dimensions embodied by intellectual representations of a human nature embodied by what that - peaceful - religiously oppressed - psychologically and socially isolated character presents, because of the curse of the peoples of the world that was a cause fo

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities
knowledge sharing and its role in Organizational excellence
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The current research aims to diagnose the extent of interest in knowledge sharing and its role in achieving organizational excellence at the level of the Iraqi environment Primary data through descriptive statistics (arithmetic mean, standard deviation, coefficient of variation, percentages, frequencies) and hypothesis testing using appropriate statistical methods for inferential statistical analysis (Pearson correlation coefficient, simple linear regression, multiple regression, path analysis) and checking the quality of the data from During (normal distribution, confirmatory factor analysis, structural modeling method, and exploratory factor analysis), after collecting data from (358) observations from the company’s leaders, as

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Publication Date
Mon Nov 10 2025
Journal Name
Al–bahith Al–a'alami
Foreign Series in the Kurdish Satellite Channels and Their Role in the Development of Awareness among Young People in the Kurdistan Region (Korean Series as a Model) (A Field Study on a Sample of Students of the Institute of Fine Arts in the City of Sulay
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The dubbing process for the Foreign Dramas by the Kurdish language became a serious phenomenon in the Kurdish satellite TV, especially in the past few years. It attracted a wide audience, especially young adolescents. And prepared by some breakthrough hostile to Kurdish culture and value coordinated by others remedy for the structural gaps and lapses have, as a result of climate which is brought into existence globalization and secretions variety dimensional, saturated value and cognitive effects bearing a strong identity of its elements. From here, the problem of this research is the ambiguity of their role in a series of developmental processes Kurdish awareness of young people and the extent of the impact that caused it.

This

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Publication Date
Wed Dec 14 2022
Journal Name
Journal Of The College Of Languages (jcl)
Effective Metadiscourse Strategies in Texts of English and Arabic Trade Agreements to attain persuasion
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Persuasion is a process studied by many scholars from the Greek time until the present. One persuasion strategy is metadiscourse, which refers to the writers' awareness of their text, the way they present themselves to the readers. The writers use metadiscourse markers to help the readers understand the real meaning of the text (Hyland 2005).  The paper carries out a qualitative and quantitative analysis of the employment of persuasive metadiscourse markers in two English trade agreements and two Arabic agreements has provided in terms of Hyland's (2005) model of interactive and interactional markers. The aim is to find out whether all types of metadiscourse markers are used or not, and also to see whether English or Arabic employs

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