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jeasiq-949
التطورات البيئية المعاصرة وانعكاساتها على نظام الإبلاغ المالي
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Abstract                                           

           The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets, hence the existing system of financial reporting trying to adapt the new situation and trying to overcome criticism of the financial reporting of traditional and which is confined only to the reporting of information Finance and neglect non-financial information, as well as lack of interest in reporting on intangible assets, in addition to not reporting the information for the future. Therefore, to provide objective information and air conditioning system of financial reporting is one of the priorities of the accounting profession in the coming years, because the information that reflect the reality of unity in the knowledge economy is the lifeblood of decision makers in these units

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
Characteristics Of The Place In Contemporary Iraqi Television Drama Serial Iraqi love And Peace Model ( Analytical Study )
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Filled the place thought philosophers and ancient is the identity that you know The value of belonging to a World Geography existential - the spiritual , and Which is characterized by the structure humanity from one another and the Rest of the organisms they interact with him alone by environmental Conditions - surrounding has to achieve time through continuous movement Localized or comprehensive . The place is exemplified by making special Natural Great Creator, I believe making structure humanity combined - Individual interactive because of its influential role in all daily consumer Productions and creative arts, specifically drama's TV , because the place in Aesthetic discourse - TV drama directly affect the creating and building the

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Publication Date
Wed Dec 28 2022
Journal Name
Albahith Alalami
مضامين اعلانات حملة (لقح تسلم) للتوعية حول اللقاحات المضادة لفيروس كوفيد-19(دراسة تحليلية لصفحة وزارة الصحة على الفيس بوك)
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         هدف البحث التعرف على مضامين إعلانات حملة (لقح تسلم) التي قامت بها وزارة الصحة العراقية للمدة من (19/11/2020) لغاية (1/4/2022)، للتوعية باللقاحات المضادة لفيروس كوفيد 19، والتي نشرتها على صفحتها الرسمية على الفيسبوك. باستخدام أسلوب الحصر الشامل لمجتمع البحث، واستعملت اداة تحليل المضمون. ومن أبرز نتائج البحث ان الحملة خلت من رمز خاص بها، واختارت شعار رئيسي لها هي (لقح تسلم) فضلاً عن شعارات ثانوية اخرى. ركزت الشع

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
الأَحكامُ الذَّوقيَّةُ للأَصمعيِّ (ت216هـ) في كتاب المُوشَّحِ في مآخذِ العُلماءِ على الشُّعرَاءِ لأبي عبدِ اللهِ محمد المرزباني (ت 384 هـ)
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بسم الله الرحمن الرحيم

يتناول بحثنا الموسوم بـ ( الأحكام الذوقية للأصمعي في كتاب الموشح في مآخذ العلماء على الشعراء للمرزباني ) جانباً تطبيقياً من نقد أحد علماء اللغة في القرن الثاني للهجرة وبداية القرن الثالث الهجري ألا وهو الأصمعي .

وتحليل آرائه النقدية لمعرفة قدرته على تذوقه النصوص الشعرية , ومن ثَمَّ معرفة مزايا أحكامه الذوقية النقدية التي أوردها المرزباني وعَدَّها مآ

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Monitoring Lotic Ecosystem by the Application of Water Quality Index (CCMEWQI)
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Water Quality Index (WQI) as a tool to assess the water quality status provides advice related to the use of water quality monitoring data and it is a way for combining the complex water quality data into a single value or single statement.The present study was conducted on Al- Hilla river in the middle of Iraq from August 2012 to July 2013 at five selected stations in the river, from Al- Musaib city to Al- Hashimya at the south of Hilla to determine its suitability for aquatic environment (GWQI), drinking water (PWSI) and irrigation (IWQI).This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, water quality management, and decision making. According to th

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of health and safety management systemAccording to international standards OHSAS 18001: 2007A case study at Al-Mamoun Factory / General Company for vegetable oil industry
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This research aims to knowledge of the scope of applying the international specification of which is regarded to occupational health and safety management system (OHSAS 18001) second edition for year 2007 by The AL-Mammon Factory / The General Company For Vegetable Oils Industry in order to diagnosis the gap between specification requirements and reality by using the checklist made based upon the items of the specification, after translating the English copy into Arabic. The results of the research and analysis that occupational health and safety management system in comparison to the specification requirements in all of its main items, which was (%22.26) applied and documented partly, this refer to the existence of great gap (%7

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Internal Contrl in Electronic Accounting Information System: Applied Study in Spacimen from Kurdistan Regin Iraq
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Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

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Publication Date
Mon Apr 17 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE POSSIBILITY OF THE APPLICATION OF ENVIRONMENTAL FINES TO REDUCE THE WASTE GENERATED FROM THE SHOPE AND RESTAURANTS IN THE CITY OF BAGHDAD/ CASE STUDY.: THE POSSIBILITY OF THE APPLICATION OF ENVIRONMENTAL FINES TO REDUCE THE WASTE GENERATED FROM THE SHOPE AND RESTAURANTS IN THE CITY OF BAGHDAD/ CASE STUDY.
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The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
The Ecological Risk Assessment of Mercury Contamination in a Mangrove Ecosystem of the Segara Anakan Cilacap, Indonesia
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Ecological risk assessment of mercury contaminant has a means to analyze the ecological risk aspect of ecosystem using the potential impact of mercury pollution in soil, water and organism. The ecological risk assessment in a coastal area can be shown by mangrove zonation, clustering and interpolation of mercury accumulation. This research aims to analyze ecological risk assessment of potential mercury (including bioaccumulation and translocation) using indicators of species distribution, clustering, zonation and interpolation of mercury accumulation. The results showed that the Segara Anakan had a high risk of mercury pollution, using indicators like as the potential of mercury contaminant in water body was 0137±0.0137 ppm, substrate a

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Strategic leadership skills as a moderate of the impact of environmental challenges on effective management of the environment according to the model (VUCA Prime)
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Purpose – The main purpose of this research is to highlight the main role of strategic leadership skills for top managements in accessing to effective management in accordance with the (VUCA Prime) methodology in (VUCA) environment as Miniature virtual environment, which refers to (Volatility), (Uncertainty), (Complexity), and (Ambiguity).

methodology – To achieve the research objective, this study selected the quantitative approach in research design, Questionnaire was used as the main instrument for data collection, the sample comprised the opinion poll (106) individual who functions as a head department. (Structural equation modelling by (Smart Pls3)

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Publication Date
Thu Feb 21 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Reality of Environmental Pollution and The Use of Environmental Taxes to Limit It: Analytical Search for Diesel Generators in Governorate of Baghdad
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The research depth and dimensions of the problem of environmental pollution resulting from the combustion of fuel used in electric power generators, especially in the summer and you are the national electric power supplied by almost non-existent state where this problem is a local phenomenon that has serious dimensions to human health, as well as the possibility of using a the tax system tools of b (environmental taxes) to reduce these pollutants, so the search is aimed at the types of gases emitted from burning fuel electric generators operating in the province of Baghdad and then measure the amount of environmental pollution as well as compared to the amount of some of these gases, which is more risk to humans with permitted by the Wor

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