The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the setters of international accounting and financial reporting standards gave flexibility and alternatives to use them in various bodies in proportion to culture, laws and economic factors, and that this flexibility somewhat made the issue of consistency and consistency in the application of standards and may constitute an obstacle to the comparison process, so here comes the role of international evaluation standards To develop solutions from Through the application of basic mechanisms and multiple evaluation methods to determine consistency and consistency and reduce the risks of flexibility, and according to that vision, several recommendations were reached, the most important of which is that international evaluation standards have a role in enhancing the quality of financial reporting through the basic characteristics of accounting information, especially the appropriateness feature through the use of the entrance and the basis of the market on In accordance with international evaluation standards using fair (market) value to achieve the quality of financial reporting through the appropriateness feature using the statistical models referred to previously.
El color es uno de los elementos novelísticos que ayudan los autores para desarrollar las acciones y llevarlas al desenlace adecuado. Y Blasco Ibáñez depende al color para pintar las escenas artísticas dentro sus novelas, especialmente, sus novelas que pertenecen al siglo de naturaleza. Él conocido con la abundancia de los colores para describir el ambiente y los personajes, como indica el autor catedrático José A. Balseiro:
"su pluma no supo__ como el pincel de los primitivos__ del matiz logrado a toques mínimos, pacientes. ¿No era, a caso, coterráneo de Joaquín Sorolla, en cuya paleta mediterránea celebrábase, día tras día, el milagro del f
... Show Moreاثر بديع الزمان سعيد النورسي على الفكر الاسلامي المعاصر في تركيا
أدى التغير السريع في البيئة الخارجية للمنظمة إلى ظهور حالة من التنافس الشديد مما زاد تخوف الشركات من فقدان الحصة السوقية والخسارة . مما حدا بالمنظمات إلى الاهتمام بوجود مدير يحمل صفات وخصائص قيادية لما فيه من ميزات في تنظيم الإنتاج ومقابلة الطلب وتقليل التكاليف وتطوير الأداء للحصول على ميزة تنافسية تحافظ او تزيد من حصتها السوقية وإرباحها .
تسعى الدراسة الى تحديد عدد من الاهداف كان اهمها معرفة الع
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The novel in its construction depends on set of life elements that is employed by the writer or the novelist to create a convincing world that resemble the real life world and as the novel is going toward experimentation and employing modern phenomenon we find the novelist tends to take advantage from the most realistic details to achieve the required convincing state through serious situations and the novelist Maysaloun Hadi depended in writing her novels on creating tight relations between the things and the elements that has inspired her which are mostly from the environment and from reality , as an example of these elements is the old inherited traditions that distinguish Iraq society as this element is a very important point in Iraq
... Show Moreنجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إامة مجتمع متماسك البنيان، وبناء فرد ذي شخصية متزنة، لا تعر التردد
The followers of the reality of the decision application faculty in departments of faculties of education of the University of Baghdad, it is noted that there are many shortcomings, which relate to Path, management, design, and evaluation, Coming from the work of the researcher as a teacher and supervisor, as well as to inform the researcher on many of the studies and literature, luck researcher on the article there are no courses are clear in theory and in practice the decision of the applications teaching, and often puts the teacher education curriculum, which lacks the link between the theoretical and practical, either in relation to its management, there is no office for the management and coordination at the University of Baghdad or
... Show MoreThe research explores the shapes preferred by children and the extent to which it can be utilized on the experimental kindergarten at the Woman’s School of Education. To achieve the goal, the researcher has displayed pictures that have been chosen from within the research boundaries which represent four categories: Geometrical shapes which included (squares, rectangles, triangles, and circles), agricultural shapes which included (apples, oranges, bananas, and grapes), motion pictures shapes (cartoon characters) which included (Jerry the mouse, Twitty the bird, Bugs Bunny the rabbit, and Winnie the pooh), and animal shapes which included (dogs, fishes, frogs, and horses) to the sample children of (60) child (boys and girls) that
... Show MoreCette recherche étudie les structures composant Barbara, un poème de Jacques Prévert pour mettre en valeur la particularité de ce langage. Nous avons d'abord, dissocié ces structures, en : structure thématique, actancielle, syntaxico-énonciative, sémantique, formelle et finalement spacio-temporelle en vue de les analyser minutieusement. Le poète a adopté pour les thèmes : souvenir, nostalgie et guerre, un langage simple et une syntaxe incomplexe. L'usage du lexique et des figures de style célèbrent ces thèmes. La forme, la versification et la sonorité approfondissent ces images et renforcent ce langage. Ce poème dépend des phrases simples et variées : affirmative, interrogative, exclamative qui s'orientent vers des acte
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