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
Tue May 16 2023
Journal Name
Political Sciences Journal
The Chinese vision of US rapprochement with Taiwan in the administration of President Joe Biden
...Show More Authors

The recent escalation in Southeast Asia showed that the region is on the verge of political and economic crises through the United States and its allies imposing economic sanctions against China, and a military escalation that may begin with China’s invasion of Taiwan, especially since two-thirds of the American forces in the world are located in the Taiwan Strait and the South China Sea.

The United States claims that it is ready to defend the island of Taiwan in the event of the start of Chinese military operations, but the reality shows that the United States supports Taiwan militarily by equipping it with modern weapons to defend itself. Supporting Taiwan economically by engaging it in trade agreements with US allies in the r

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Advanced GIS-based Multi-Function Support System for Identifying the Best Route
...Show More Authors

Geographic Information Systems (GIS) are obtaining a significant role in handling strategic applications in which data are organized as records of multiple layers in a database. Furthermore, GIS provide multi-functions like data collection, analysis, and presentation. Geographic information systems have assured their competence in diverse fields of study via handling various problems for numerous applications. However, handling a large volume of data in the GIS remains an important issue. The biggest obstacle is designing a spatial decision-making framework focused on GIS that manages a broad range of specific data to achieve the right performance. It is very useful to support decision-makers by providing GIS-based decision support syste

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed May 18 2022
Journal Name
International Journal Of Early Childhood Special Education
The effectof a proposed strategy according to realistic mathematics theory on the mathematical interrelation of third-grade intermediate students
...Show More Authors

The current study aimed at (identifying the impact of a proposed strategy based on the realistic mathematics theory in the mathematical interrelation among the third intermediate grade students), two samples from the third intermediate grade were tested in a school affiliated to Rusafa I General education Directorate in Baghdad for the academic year (2022-2021)the experimental group will study according to the proposed strategy and it consisted of (30) female students , the control group will study through the traditional method and the number of its students is (30), thus the study sample consisted of (60) female students, the two groups were equalized in the variables (age in months, intelligence, prior knowledge) and to achieve the study

... Show More
View Publication
Publication Date
Sun Feb 09 2025
Journal Name
Nasaq
The Effectiveness of The Proposed Teaching strategy According to The Common Knowledge Construction Model in The Achievement of Students of The Second intermediate grade in Mathematics
...Show More Authors

View Publication
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating Training Programs According to model Kirkpatrick / field research in the Health Maysan Directorate .
...Show More Authors

This present paper aim at knowing  the process of evaluating the training program that could be applied  in Maysan Health office  for it significance and importance in field of management and vocational staff  preparations  of high  scientific experience in different fields of  Health.  The society of research includes staffs  working in Maysan Health Office  , of specialists ,  dentists, pharmacists, laboratories, nursing  and administrators. Their number is 100 employees, the researcher has designed questionnaire by depending on "Kirkpatrick"  for assessing  the training . The researcher has used   thorough survey and has entailed 90 questionnaire,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of composite variance of experiments carried out according to design Latin box
...Show More Authors

We know that the experiments which conducted by latin square in one location or in one period (season), but there are many cases that need to conduct the same experiments in many locations or in many periods (seasons) to study the interaction  between the treatments and locations or between the treatments and periods (seasons) .In this research we present  an idea for  conduct  the experiment in several locations and in many period (seasons) by using LSD , it represent  acontribution in the area of design and analysis of experiments ,we had written. we had written (theoretically)  the general plans, the mathematical models for these experiments, and finding the derivations of EMS for each component (

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Investment Perspective According to Behavioral Finance Science
...Show More Authors

The first thing that comes to mind is the highly important question of whether there were some effects of human behavior and its fluctuations on the theories of the efficient market and the contemporary investment portfolio. According to what has been said by the proponents of these two theories; when the optimal return is realized, the efficiency of the market is achieved in terms of perfect information on prices and risk that supposed to be predetermined in a rational way.

he other question that imposed here is “at what time people should be rational in their investments in the security markets ?”. This means that investors are rational for their efforts devoted to utility maximization, which are p

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Management In Engineering
Identifying Pertinent Indicators for Assessing and Fostering Diversity, Equity, and Inclusion of the Construction Workforce
...Show More Authors

View Publication
Scopus (51)
Crossref (47)
Scopus Clarivate Crossref
Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The adequacy of determining the direction of Qibla by modern methods in the Islamic jurisprudence
...Show More Authors

 

    This Paper aims to know the modern approaches of determining the Qiblah and its ruling in Islamic Faqah, as well as to find out the required in the identity of the Qiblah or the eye, and the care of the advanced Jurists in this matter, and to present some of their sayings on the issue. we have followed the Descriptive analytical method of the aspects of the jurists ’difference in what is required when facing the qiblah either the eye or aspect, the approach of several demands branched out from each topic, which were answered in the theoretical framework of the research, and the research concluded with the most important results: The need to receive the eye of the qiblah for the worshiper who is close to it and it is no

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 09 2025
Journal Name
Sciences Journal Of Physical Education
Leadership patterns for university student activities managers according to the Blake and Moton model (The managerial Grid)
...Show More Authors

The researcher is one of the workers in university sports student activities, as he noticed that there is a diversity in the use of leadership patterns among managers of student activities in Iraqi universities between one director and another, which leads to the impact of these leadership styles on performance, positive or negative, in the level of human relations and the achievement of results. The researcher adopted the descriptive method in the survey method with relational relationships. The research sample consisted of (184) sports coaches who represent (27) universities and governmental and private colleges. To achieve the research objectives, the researcher used the Statistical Package for Social Sciences (Spss). To extract.statisti

... Show More
View Publication