Find extract This research aims to find out (after learning strategy cells in the development of critical thinking and reflective thinking at the fifth-grade students in the geographic literary material). And follow researcher Almhnj demo for the purpose of achieving the goals of current research and design on an experimental group and a control with a test group after me and adopted chose researcher sample Find a way Mqsidih students of junior high Kadhimiya Boys of the breeding Baghdad / Karkh II and to verify the effectiveness of the search coined researcher hypotheses following cases: - 1. No statistically significant between the mean scores of the experimental group and the students taught her students that strategy differences (learning cells) and the control group that teaches its students in the traditional way in the development of critical thinking in the geographical material. 2. No statistically significant between the mean of the experimental group students by students studying strategy differences (learning cells) and the control group that teaches its students in the traditional way in the development of reflective thinking in the geographical material. The sample of the research (66) students by (34) the experimental group which is studying the geographical material on the strategy of learning cells and (32) students of the control group taught the same material in the traditional manner and have rewarded researcher experimental group and control group students in chronological age variables Students-month period, the level of intelligence, academic achievement for mothers, test critical thinking, reflective thinking test. Select Dr material covered by the search for teaching fifth grade literary students and included the first three of the vocabulary of the prescribed curriculum geographical material for the academic year seasons (2013 - 2014) and in the light of the content coined researcher number of Aslukih objectives according to levels (Bloom) minimum (knowledge, understanding, application) and total (100) behaviorally target and promising researcher plans on teaching-learning strategy in accordance with the cells of the control group and the number of these plans (16) study plan. And to see the effect of learning cells strategy in personnel variables for this study (critical thinking and reflective thinking) Researcher adopted the measure ready for critical thinking and is a measure of (al-Kaabi, 2005) critical thinking component of (99) test paragraph and which covered (5) the capacity of thinking Critic is a reproduction and knowledge of assumptions or postulates, deduction, interpretation, calendar pilgrims, as a promising researcher himself a measure of reflective thinking fits with the nature of the course material, students and be the scale of (30) items distributed among the five skills of reflective thinking and are (meditation and observation , disclosure of events, access to conclusions, to give convincing explanations, put the proposed solutions and check out the virtual charity and applied to exploratory sample of (50) Tbalba and ensure the effectiveness of the false alternatives and ratified the selection and steadfastness and at the end of the experiment researcher tests applied to Standart critical thinking and reflective thinking on the experimental group and the control and the use of appropriate statistical methods researcher students to address the findings of the current research, which yielded the following results: - 1. The existence of differences statistically significant at the level (0.05) between the experimental group taught according to students learning strategy cells and the control group, which is considering the geographical material itself in the traditional way of thinking and critic for the experimental group and thus rejects the hypothesis Asfrah first. 2. there is a statistically significant difference at the level (0.05) between the experimental group which is studying the geographical material in accordance with the learning strategy cells and the control group students taught the same material in the traditional way of thinking and contemplative for the experimental group and thus rejects the hypothesis Asfrah first. And the researcher to a number of conclusions in the light of the results of the search, including: - 1. develop the skills of critical thinking skills and reflective thinking to the fifth grade in literary geographical material students through the use of strategy (learning cells). 2. Students feeling in the bilateral groups in the strategy of learning cells that they perform their duties classroom bilaterally and collectively cooperative and their sense of being responsible for their duties in bilateral their groups towards achieving the goals lead to learning an active and effective over the way Altqldeh, which led to the development of critical thinking skills and reflective thinking for students Group Altgeraah skills. 3. The use of Zdhu practice (learning cells) as an activity of intellectual activity leads to increased student information in geographical material and giving them Mtaadh skills such as the ability to reflect and think and disposal and the analysis and planning of the activities of their cooperation and teamwork and respect for the views of others . And researcher recommended in light of the results, including the following: - 1. cells use learning strategy in teaching geographical material for the preparatory phase for the purpose of further development of skills Altvkiran critic and contemplative. 2. Working on the teaching of teachers in-service by the Ministry of Education on how to use the cells to learn strategy and economy baptized on teaching methods that rely conservation and indoctrination. And researcher suggested in light of the results as follows: - 1. conduct a similar study on the other stages of the study and both sexes to see the effect of using the cells learning strategy in the development of critical thinking skills and reflective thinking skills of students in the geographical material. 2. further studies to determine the impact of the use of learning strategy cells in variables other than critical thinking and contemplative Mthelalatjahat about geographical material and retention of information and motivation to learn.
هدف البحث الى التعرف على القياس المحاسبي عن التنمية المستدامة، وبيان العلاقة بين القياس المحاسبي عن التنمية المستدامة وتقارير الابلاغ المالي، وكذلك بيان أثر القياس المحاسبي عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد تمحورت مشكلة البحث في بيان أثر عناصر المحاسبة عن التنمية المستدامة، البيئية، والاجتماعية، والاقتصادية، على تقارير الإبلاغ المالي في الشركة العامة للمنتو
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