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The Accounting For Investments In Joint Projects Accounting to the International Accounting Standard: An applied Study at the General Company for food Stuff Trading
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   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying and rectifying the current accounting processing in the State Company for Foodstuffs Trading according to the international accounting criterion No.(31) concerning the investment in the joint projects as well as setting up a proposed accounting framework about the investments in the Joint projects.                              

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Instrumental Enrichment in the Acquisition of Geographical Concepts for First Grade Student in Intermediate school
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The present study aims at knowing the effect of instrumental enrichment in the acquisition of geographical concepts for first grade student in intermediate school. The study is restricted in the students of first grade student in intermediate school\ The EducationalDirectorate of Rusafa for academic (2013/2014),for the purpose of achieving the objective, the following hypotheses:

There is no statistical significant different at the level of (0.5) between the scores of the experimental group  who study geography according to the instrumental enrichment and the scores of the control group who learned geographical according to the traditional methods.

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Publication Date
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
The exposure of the elderly to the news of the Corona pandemic TV and its reflection on their behavior: A survey study of a sample of the public of Baghdad governorate
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A Survey Study Of A Sample Of The Public Of Baghdad  Governorate

The current study aimed to identify the most prominent psychological and behavioral repercussions of the exposure of the elderly to the news of the Corona pandemic and to determine the mechanisms of their exposure. On an intended sample on both sides of (Al-Karkh and Al-Rasafa) and the simple random sample was adopted to choose the place of distribution of the questionnaire and the intentional sample.

 The research concluded several results, most TV news is still a primary source of information and that most of the sample move between stations to see more information about the pandemic and that the presentation of views confuses the elderly ،There

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Banking liquidity and the possibility of invested it in enhancing the solvency For a number of commercial banks in Iraq
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The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
African landlocked countries problems and outlets in the study and classification of geo-political
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Landlocked countries are displayed geopolitical new geo-political and intended to
countries that do not have sea views, a phenomenon present in four continents of the world
are: Africa, Europe, and Asia, and South America and the number arrived at the present time
to the (44) state the largest number of them in the continent it arrived in Africa (16) countries
in Asia (13) countries and Europe (13) In the State of South America two. This phenomenon
emerged due to the division of federations and empires and colonial treaties and others. But
the negative effects suffered by these countries may vary from one country to another, since
these countries in the continent of Europe, for example, is different from the same cou

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Publication Date
Sun Aug 17 2025
Journal Name
Al–bahith Al–a'alami
CARTOON SEMIOTIC ABOUT MARCH OF RETURN IN THE PALESTINIAN NEWSPAPERS: : (A Comparative Analytical Study)
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This study aims to reveal the semiotic of “March of Return” cartoon in the Palestinian journalism, topics, Symbols and semantics that were covered.
This study is descriptive. It uses the survey method. Content analysis, and methodological comparison was also used.

The researcher chose an intentional sample of Palestine and Al-Hayat Al-Jadida newspapers for one year from March 30, 2018 to March 31, 2019, through a comprehensive inventory of all cartoons of the return marches during this period, which amounted to 59 cartoons.

The study has reached the following findings:

Newspapers cartoons focused on the topics of durability of the protester

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Publication Date
Thu Feb 17 2022
Journal Name
Journal Of Discrete Mathematical Sciences And Cryptography
Calculation for the groups
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Publication Date
Wed Jan 30 2008
Journal Name
College Of Islamic Sciences
Achieving the masterpiece of the loved ones for the guided students. Explanation of the Baiquonian system in the hadith of Sheikh Dawood Al-Nasseri
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A gracious invitation was extended to us on 9/11/2002 AD, by the University of Tikrit / the Preparatory Committee, for a symposium (Sheikh Daoud Al-Tikriti, and his Scientific Effects), to participate in it.
The symposium was scheduled to be held on the 25th and 26th of March 2003 AD, but God Almighty decreed that our country be occupied, so the Preparatory Committee set another date for the symposium on 10/21/2003 AD.
It was not possible for the symposium to be held until 25-26/4/2004 AD, and many researchers attended, who were assigned to investigate some manuscripts of Sheikh Dawood (may God have mercy on him) or to write about his personal and scientific biography.
And God (Glory be to Him) did not enable us to attend, becau

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Publication Date
Wed Sep 16 2020
Journal Name
Route Educational & Social Journal
Effect of applying the QR-Code system for acquisition chemistry and creative thinking in of first class female student at intermediate schools.
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This research aims at identifying the system of applying the QRcode system for acquisition of chemistry by first class female students studying at intermediate schools knowledge and its effect on creative thinking. The research sample consisted of (63) female students in one of the intermediate schools in Baghdad/Iraq using two equivalents experimental and control groups. The scientific context used was based on the chemistry text book related to the periodic table, (Metals) for the first group of students and Alkaline metals,Nonmetals, Metalloides) for the second group. The research methodology employed consisted of the followings :Measuring students acquisition using (35) issues. The results were verified for their face validity and obtai

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Publication Date
Tue Sep 15 2020
Journal Name
Arab World English Journal
A Cognitive-Semantic Analysis of Preposition on: An Experimental Study at University of Baghdad
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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
The goal orientations for the university students
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The learner has face difficult in learning if not accompanied by strong motivation and directed towards the goals that set for himself,as the type of goals set by the learner for himself is behind the difference in achievement of the tasks and levels of learning, and these goals are directed and determine his behavior Academic in the way of his study and his direction towards the lecture and colleagues.

Current research aims:

  • Build tools for thegoal orientations
  • Measuring the goal orientations for the university studentsaccording to variables (type/class/specialization).

In order to achieve the objectives of the research, a tool was constructed for the (the Goal orientation), and the psych

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