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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
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Health Problems for the Elderly and Their Influence on Their Psychological Health
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The current research seeks to identify the most important humanitarian issues of a sacred and very important group in all the heavenly religions and human societies, namely the elderly, to identify their significant problems and health problems, and What are the effects of these problems on their mental health and which is the ultimate goal of human resources in All parts of the world? The study relied on what is available from the sources in the literature starting from the messages of heaven and the Islamic religion followed with humanitarian, social, legal and psychological postulates. The research included four systematic chapters included the definition research and identification of the problem, importance, objectives and terminolo

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Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Tracked Robot Control with Hand Gesture Based on MediaPipe
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Hand gestures are currently considered one of the most accurate ways to communicate in many applications, such as sign language, controlling robots, the virtual world, smart homes, and the field of video games. Several techniques are used to detect and classify hand gestures, for instance using gloves that contain several sensors or depending on computer vision. In this work, computer vision is utilized instead of using gloves to control the robot's movement. That is because gloves need complicated electrical connections that limit user mobility, sensors may be costly to replace, and gloves can spread skin illnesses between users. Based on computer vision, the MediaPipe (MP) method is used. This method is a modern method that is discover

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effect of Obesity on Ovarian Reserve Parameters in midreproductive age Women.
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Background:The initiation and maintenance of reproductive functions are related to an optimal body weight in women. Body weight affectthe ovarian reserve which is basically an estimate of how many oocytes (eggs) are left in the ovaries.
Objective: To study the relationship between obesity and serum and ultrasound markers of ovarian reserve in mid-reproductive age women (21- 35 years old).
Patients and method:Twenty participants (“obese”) had a body mass index (BMI) of 30 to 35 Kg/m2 and another 20 participants (“non-obese”) had a BMI20-29 kg/m2. The obese women had a mean age of 27.9 years and the non-obese women had a mean age of29.5 years. Blood samples were collected from all participants, a

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Effects of Water Scarcity on Rural Household Economy
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This study examined the effects of water scarcity on rural household economy in El Fashir Rural Council / North Darfur State- western Sudan. Both quantitative and qualitative methods were used as to get a deeper understanding of the impact of water scarcity on the rural house economy in the study area. 174 households out of 2017 were selected from 45 villages which were distributed in eight village councils forming the study area. Statistical methods were used to manipulate the data of the study. The obtained results revealed that water scarcity negatively affected the rural household economy in the study area in many features. These include the followings: much family efforts and time were directed to fetch for water consequentl

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Publication Date
Wed Mar 20 2019
Journal Name
Journal Of Legal Sciences
Open Price Contract- Compertive Study
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The ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the

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Publication Date
Thu Oct 08 2020
Journal Name
Journal Of Legal Sciences
The Impact of Coronavirus on the Implementation of Contractual Obligations
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The global health crisis resulting from the spread of the Corona virus, which the World Health Organization described on January 30, 2020 as a public health emergency of international concern, then returned to describe it as a pandemic on March 11, 2020, and the measures and procedures taken by government authorities in different countries of the world, whether at the highest level of imposing a comprehensive curfew or what is called globally home quarantine and thus disrupting all sectors and activities in the state, whether public or private (with the exception of some sectors such as the health, media and security sectors), or at a lower level than that, such as reducing work rates in different sectors by rates that vary from one country

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Publication Date
Thu Dec 30 2021
Journal Name
Journal Of Legal Sciences
Violation of the rights of sound record producers (piracy) (A Comparative study)
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Piracy is one of the most important problems faced by sound record producers, because it is a problem that technology, evolves with the development of time and and although piracy is not a new problem, it has received great attention in recent years, because of the means by which (the Internet) and its size result from it, even In many of the ruler, describing it as (the crime of nd she participated in the great the electronic age) aharm it causes to all the groups involved in it producing the sound recording, because there are three categories that contribute to the production of the sound recording, which is (the author of the recorded work, the st who performs the work and the producer who artiperforms an operation Performance recording

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Publication Date
Fri Dec 31 2021
Journal Name
مجلة الاقتصاد الخليجي
أثر فروقات الضرائب المؤجلة على القوائم المالية
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نتيجة للتطور و انفتاح الاسواق الاقتصادية عالميا ظهرت اهمية الافصاح في القوائم المالية و اعدادهايكونمبني على ( العدالة و الشفافية ) في اظهار البنود الواردة فيها ، و لان هذه القوائم تعد لا كثر من جهة مستفيدة ( اصحاب المصلحة ) سواء كانوا مستثمرين او مقرضين او هيئات حكومية حيث يجب اعدادها بطريقة اكثر شفافية و بدون تحيز لجهة دون اخرى ،هدفت الدراسة الى التعرف على اهم الفروقات الضريبية المؤجلة التي تنشأ في الوحدات الا

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Publication Date
Wed May 01 2024
Journal Name
مجلة العلوم الانسانية والاجتماعية
كيفية توزيع حصيلة البيع الجبري على الدائنين
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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
A Novel Technique for Secure Data Cryptosystem Based on Chaotic Key Image Generation
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The advancements in Information and Communication Technology (ICT), within the previous decades, has significantly changed people’s transmit or store their information over the Internet or networks. So, one of the main challenges is to keep these information safe against attacks. Many researchers and institutions realized the importance and benefits of cryptography in achieving the efficiency and effectiveness of various aspects of secure communication.This work adopts a novel technique for secure data cryptosystem based on chaos theory. The proposed algorithm generate 2-Dimensional key matrix having the same dimensions of the original image that includes random numbers obtained from the 1-Dimensional logistic chaotic map for given con

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