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مقترح تصميم منهج جغرافي في ضوء التعليم عن بعد وتدريسه للمعلمين في الكلية التربوية المفتوحه في العراق لتجويد العملية التعليمية الجامعية مستقبلا
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     لقد إزدادت التطورات العلمية والتكنولوجية ولاسيما المعلوماتية زيادة في العلوم والحقائق والنظريات والإكتشافات بصورة مذهلة، وكذلك زيادة فروع في العلم والمعرفة ففي كل يوم نشهد قيام فروع أو تخصص معرفي جديد، إضافة إلى تفجر المعرفة التي ساهمت في بناء قنوات الفروع والتخصصات العلمية القديمة والجديدة (عبد الغفور 2001 ص8).

     فالثورة في مجال العلم والمعرفة والمعلومات والإتصالات جعلت العالم أكثر إندماجاً من خلال حركة الأفراد ورأس المال والسلع والمعلومات والخدمات وإنتقال المفاهيم والأذواق والمفردات الخاصة والعامة بين الثقافات المختلفة والحضارات الأخرى. فهي بلاشك ستكون الطاقة المولدة والمحركة في القرن الحادي والعشرين في كل سياقاته الإقتصادية والسياسية والإجتماعية والثقافية والتربوية فالثورة العلمية والمعلوماتية في عالم الكمبيوتر الذي أخذ يزداد في السرعة الكفاءة والتخصص ويتحول من المغناطيس إلى الضوء ومن الضوئي إلى الرقمي ومن الثبات إلى المتحرك ومن الجامد إلى الناعم في المادة إلى الخلية العضوية وبذلك ساهم في تحويل البيانات المعلوماتية والمعارف إلى سلع وخدمات موزعة تدر أرباحاً تفوق كل القطاعات الإنتاجية الأخرى إذ تحولت تكنولوجيا المعلوماتية إلى أهم مصدر من مصادر الثروة من القوى الإجتماعية والسياسية والثقافية الكاسحة في العالم .

     وفي الضوء ما تقدم قابل هذه الثورة العلمية والتكنولوجية زيادة في سكان العالم بسبب التحسين والتطوير في الطب والرعاية الصحية وأرتفاع المستوى المعيشة أنظر إلى الرسم البياني الذي يمثل الزيادة في نسبة سكان العالم .

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Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
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Sat Feb 01 2014
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Publication Date
Tue Nov 09 2021
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The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

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Tue Jun 30 2020
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Thu Jun 01 2017
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Sun Jan 01 2017
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Thu Nov 01 2012
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