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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
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Comparative between Intermediat Stage Art Education Curriculum in Iraq and Egypt Base on the Contemporary Theory
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The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Establishment of method and the development of the teaching methods in the late abbissid period and it s impact on the contemporary leading methods
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Every researcher must say that the world in continually progress toward the best and that
the Arab and Islamic civilization had produced much of systems and virtuous educational
practices which raised from Islamic heritage. This nation was not isolated from external
world, but it was made a clear active for promote the banner of other nations which entered
under her influence to promote Islamic banner and Muslims. Consequently also Muslims are
affected and influenced, this resulted a clear impact in the civilization and educational
ideology especially in the contemporary teaching methods.

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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
Sun Mar 20 2016
Journal Name
Al-academy
Form and content encryption with digital designs in women's contemporary fabrics: زينب عبد علي محسن الزبيدي
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My research to study the processes of the creation of shapes and encrypt any encryption in design forms and contents of computer technology as the creative property of definable and renewal, change and transformation process of transformative theme of shape, form and content encryption process in textile designs lets us know the meaning or substance which may be invisible to the encryption in the digital design of fabrics is a recruitment ideas modern and refined through a technique to accomplish the work of a beautiful audiences with novelty and innovation. The search includes four chapters:1Chapter I deal with the problem of research and its current research (form and content encryption with digital designs in women's contemporary fabr

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Integrated Reporting in Reducing Information Asymmetry: Analytical Research of A sample of Iraqi Banks listed on the Iraq Stock Exchange
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Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
A Suggested Model for Using a Students Attendance Management Information Systems/ A Case Study In Lebanese French University/ Erbil
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This study aims to design unified  electronic information system to manage students attendance in Lebanese French university/Erbil, as a system that simplifies the process of entering and counting the students absence, and generate absence reports to expel students who passed  the acceptable limit of being absent, and by that we can replace the traditional way of  using papers to count absence,  with  a complete electronically system for managing students attendance, in a way that makes the results accurate and unchangeable by the students.

            In order to achieve the study's objectives, we designed an information syst

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Publication Date
Tue Jul 16 2019
Journal Name
لارك
مثالـيات الـتّعاقد وأثرها في الـفـلـسـفـة الـمعاصرة: في قدرة الأطر الـأخلاقيّة على تحقيق الـسّلم والـتّعايش. دراسة في فكر كانط ورولز
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الملخص: إن الجدل بين القانونيّ والأخلاقيّ يعدُّ إشكالاً لا قرارة له، ولا نهاية لطريق النّقاش فيه ، فبين من يدمجهما وبين من يسوِّغ أحدهما بالآخر، و ثالث ينتصر لجهة بالضد من الأُخرى، نجد أنفسنا أمام منجزات فلسفيّة كبيرة ومتشعبة، وإذا ما أضفنا البحث في قدرة الاتفاق المثاليّ الخلقيّ على إنشاء بيئة سلميّة وواقعيّة تتخذ التّعايش والتّضامن معياراً لها، وإنَّني لأجد في ايمانويل كانط Immanuel Kant (1724-1804) وجون رولز John R

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Publication Date
Sun Sep 27 2026
Journal Name
Modern Sport
تأثير بعض التمرينات باستخدام ميكانيكية الجسم في تطوير بعض المتغيرات الكينماتيكية لمهارة قفزة اليدين الأمامية على بساط الحركات الأرضية
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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
تأثير المضامين السلوكية للمعلومات في اختيار الطرائق المحاسبية وانعكاسها على قرارات المستثمرين دراسة ميدانية في سوق العراق للأوراق المالية
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يهدف البحث الى القاء الضوء على المدخل السلوكي في المحاسبة ، وبيان المضامين السلوكية للأنشطة الرئيسة للمحاسبة ، وتوضيح مفهوم حث المعلومات في أطار المدخل السلوكي وتأثيره في اعداد القوائم المالية . وبيأن تأثير المعلومات المالية على سلوك متخذي القرارات الاستثمارية ، ولتحقيق اهداف البحث قام الباحث بإعداد أستمارة للأستبانة وعلى وفق مقياس ليكرت الخماسي ، وقد أخذ بنظر الاعتبار في إعدادها التوافق مع خصائص مجتم

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Publication Date
Fri Mar 31 2023
Journal Name
Tikrit Journal Of Administrative And Economic Sciences
الانفاق العام على التعليم ودوره في تحسين مؤشرات راس المال البشري التعليمية في العراق للمدة 2005-2020 " دراسة تحليلية "
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يتمتع العراق بموارد بشرية هائلة حيث يعد من البلدان الفتية، إلا أنه يعاني من أزمة رأس مال بشري تغذيها أزمة التعليم، ولكون التعليم أبرز مكونات رأس المال البشري فقد ذلك بشكل كبير على مؤشر رأس المال البشري في العراق، من هذا المنطلق وللدور الكبير الذي يلعبه الانفاق العام في أي مجال، جاءت هذه الدراسة للبحث في موضوع "الانفاق العام على التعليم ودوره في تحسين مؤشرات راس المال البشري التعليمية في العراق"، حيث هدف ه

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