Preferred Language
Articles
/
jeasiq-632
Identifying the Phenomenon of monopoly according to the vision of Accounting
...Show More Authors

The research seeks to identify the factors affecting the monopoly and the possibility of measuring the phenomenon of economic ( monopolistic profit) accounted for and that the importance of research topic arising from the transformation of the majority of developing countries to the market economy, which represents the image of the capitalist economy, which is a monopoly, a stages that economy in its various forms, whether Market Worldwide sales monopoly or monopoly, which generates absolute monopolistic profits, which more or less affect on the overall economy of those countries than they should study the phenomenon of monopoly and its impact on the economies of those countries that still love to find her site reinforces its position in the market economy.

As manifested that the process of measuring  monopolistic profit fall within the measurement method derived by measuring the intangible assets, which are the factors that lead to the phenomenon of monopoly and there are intangible assets critical to add value for the unit and economic factors are affecting the monopoly, namely: human capital, capital structural , relational capital, customers, acquisition of technology, so this added value be profitable within a monopolistic profit shown in the income statement

As long as the science of accounting is one of the open science should with other social sciences and added to study the environmental, social and economic phenomenon, including the monopoly, should face the challenges of accounting measurement resorting to innovative ways of measuring the derivative and arbitrary measure of monopoly profit

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
The Redemptive Vision of the Heart and Mind in Margaret Edson's Wit
...Show More Authors

Approaching the turning of the millennium, the American theatre witnessed an arousing
interest much shown in patients suffering of severe diseases as a subject matter to drama. In a
discussion of Margaret Edson's Wit, the light is shed on how far such patients, who were literally
involved in secular visions during their life-time, become apt to create a different one on their
death beds. The vision newly blossomed becomes much rooted in the spiritual life; it is a
redemptive vision that can amend what those patients' hearts and minds have long ignored.
Further, the human touch that has been ignored during man's healthy secular life is ultimately
needed for the time being. It helps to enhance man's vision towards the

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 30 2025
Journal Name
Accounting And Financial Sciences Journal
The Analyze of the Available Strategic Choices for External Borrowing (Futuristic Vision)
...Show More Authors

يهدف البحث الى تحليل الخيارات الاستراتيجية للاقتراض الخارجي في العراق لاستشراف افضل الخيارات الاستراتيجية المستقبلية في مجال الاقتراض الخارجي في دائرة الدين العام في وزارة المالية ، وقد استخدم الباحث منهج دراسة الحالة وباستعمال اسلوب تحليل خوارزمية ال K-Means لتشخيص كفاءة الاقتراض الخارجي لعينة البحث البالغة (81) قرضا التي اقترضتها وزارة المالية للفترة 2007-2020 . ولقد كان الغرض الرئيسي للبحث المساهمة في تمكين وزا

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Teaching According to the Augmented Reality Technique on theVisual Thinking Skills to Scientific Fifth-Grade Students for Biology
...Show More Authors

The research aims to identify the effect of teaching according to the augmented reality on the technique of the visual thinking skills among scientific fifth-grade students in a biology course. In order to achieve the goal of the research, the researcher adopted the experimental approach with the partial set of the two equal groups with the dimensional test of visual thinking skills, The research population represented all the scientific students of the fifth grade for morning government schools affiliated to the General Directorate of Education of Baghdad / Karkh II, alshakerin preparatory for boys was chosen intentionally, in which two groups were chosen for this study, one group is chosen randomly as the control group via lottery, whe

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 09 2021
Journal Name
Review Of International Geographical Education
E-Learning Applications According To The Levels Of STEM Literacy For Teachers Of Physics At The Secondary Stage
...Show More Authors

E-learning applications according to the levels of enlightenment (STEM Literacy) for physics teachers in the secondary stage. The sample consists of (400) teachers, at a rate of (200) males (50%), and (200)females (50%), distributed over (6) directorates of education in Baghdad governorate on both sides of Rusafa and Karkh. To verify the research goals, the researcher built a scale of e-learning applications according to the levels of STEM Literacy, which consists of (50) items distributed over (5) levels. The face validity of the scale and its stability were verified by extracting the stability coefficient through the internal consistency method “Alf-Cronbach”. The following statistical means were used: Pearson correlation coefficient,

... Show More
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Learning for Scientific Culture by Using Interactive Whiteboard According to the Faculty of the University of Baghdad Viewpoint
...Show More Authors

The progress of science in all its branches and levels made great civilized changes of
our societies in the present day, it's a result of the huge amount of knowledge, the increase of
number of students, and the increase of community awareness proportion of the importance of
education in schools and universities, it became necessary for us as educators to look at
science from another point of view based on the idea of scientific development of curricula
and teaching methods and means of education, and for the studying class environment as a
whole, by computer and internet use in education to the emergence of the term education
technology, which relies on the use of modern technology to provide educational content to<

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 22 2020
Journal Name
Radiation And Environmental Biophysics
The photo-transferred thermoluminescence phenomenon in case of emergency dose assessment
...Show More Authors
Abstract<p>A major disadvantage of dose reconstruction by means of thermoluminescence (TL) is the fact that during readout of any TL material exposed to ionizing radiation (i.e., during measuring the glow curve), the radiation-induced signal gets lost. Application of the photo-transferred thermoluminescence phenomenon (PTTL) may offer a solution to this problem. In PTTL, the residual signal that is not destroyed by conventional TL readout (because it comes from deeper electron traps) can be readout through simultaneous stimulation by UV light and heating, allowing to obtain information about the absorbed dose in a second run. The present paper describes the application of PTTL for emergency dose assessment. For</p> ... Show More
View Publication Preview PDF
Scopus (4)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Petroleum Derivatives in Iraq The phenomenon of Renewable or Passing crisis
...Show More Authors

     Iraq economy suffered, nor , still many difficulties and problems , including oil derivatives crisis that emerged in 2004 and was the most prominent features of the inability of local production to meet the needs of the increasing growth of consumption, the crisis has cast a shadow on the growth of national in general, and citizen living in particular. Therefore, the real test of crisis and challenge to the capacity of government agencies to manage the crisis and control and reduce its harmful effects, which disappear in a region or sector, even begin to appear in another, given the multiplicity and complexity of third-party solution for remedying the negative consequences of deliberate.

View Publication Preview PDF
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the Level of Effective Leadership Practices : An Analytical Research in "The Office of Iraqi Interior Ministry "
...Show More Authors

The current research aims to identify the level of effective leadership practices dimensions (clear vision and specific goals, good planning and effective influence, and monitoring well as evaluation) among the senior leaders in the Office of the Iraqi Interior Ministry., The researchers adopted the descriptive analytical approach to collect data through the questionnaire as a main tool, developed by relying on international standards after making adjustments to its items consisting of (25) items that included the research variable, the questionnaire was distributed to all the research community (comprehensive inventory) by 120 forms from emplo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Investigating Difficulties Faced by Iraqi EFL Learners in Identifying the Illocutionary Force of the Reduplicative Words
...Show More Authors

A reduplicative word is an important phenomenon in all language studies because it reflects many functions in language communication such as plurality, emphasis, contrast, imitation.  The various instances of reduplicative words in a particular language reflect the richness and uniqueness of that language. Moreover, such variation gives insights into both culture and thought. A reduplicative word is a linguistic phenomenon found in the syntactic, morphological, phonological and semantic levels. The current study aims at investigating the illocutionary force of English reduplicative words in some selected English colloquial utterances. To achieve this aim, an analytical -pragmatic approach has been used by adopting Searle’s (1979)

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Teaching Practices of Faculty Members in Northern Border University According to the Brain-Based Learning Theory
...Show More Authors

The present study aims to identify the most and the least common teaching practices among faculty members in Northern Border University according to brain-based learning theory, as well as to identify the effect of sex, qualifications, faculty type, and years of experiences in teaching practices. The study sample consisted of (199) participants divided into 100 males and 99 females. The study results revealed that the most teaching practice among the study sample was ‘I am trying to create an Environment of encouragement and support within the classroom which found to be (4.4623). As for the least teaching practice was ‘I use a natural musical sounds to create student's mood to learn’ found to be (2.2965). The study results also in

... Show More
View Publication Preview PDF