Preferred Language
Articles
/
jpgiafs-146
The Accounting For Investments In Joint Projects Accounting to the International Accounting Standard: An applied Study at the General Company for food Stuff Trading
...Show More Authors

   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.                              

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
Differential Item Functioning at the scal of mental health
...Show More Authors

At the last years, the interesting of measurement spicilists was increased to study differential item functioning (DIF) wich is reflect the difference of propability true response for test item from subgroups which have equal level of ability . The aims of this research are, inform the DIFat Namers’scale(2009) for mental health to prepare students and detect items that have DIF. Sample research contants (540) students, we use Mantel- Haenzel chi-square to detect DIF. The results are point to there are (26) items have DIF according to gender which are delated form the scale after that.

 

View Publication Preview PDF
Publication Date
Fri Aug 25 2023
Journal Name
Plos One
Organizational and behavioral attributes’ roles in adopting cloud services: An empirical study in the healthcare industry
...Show More Authors

The need for cloud services has been raised globally to provide a platform for healthcare providers to efficiently manage their citizens’ health records and thus provide treatment remotely. In Iraq, the healthcare records of public hospitals are increasing progressively with poor digital management. While recent works indicate cloud computing as a platform for all sectors globally, a lack of empirical evidence demands a comprehensive investigation to identify the significant factors that influence the utilization of cloud health computing. Here we provide a cost-effective, modular, and computationally efficient model of utilizing cloud computing based on the organization theory and the theory of reasoned action perspectives. A tot

... Show More
View Publication
Scopus (1)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Deliberative in Western and Arab thought Selections from the poems of the Encyclopedia of Fatimids, for example
...Show More Authors

This research attempts to dust briefly the concept of deliberativeness in Arabic rhetoric, which was only understood in light of modern Western linguistics, starting with its definition (conformity of speech to the necessity of the case with its eloquence) which contains the elements of the entire creative process as shown by this brief study, in the first chapter that He was labeled (deliberative in Western and Arab thought), and we had started it with deliberation in western thought in the first topic in an attempt to highlight the western concepts of this term so that we could discern its originality in the Arab rhetorical heritage that came next in the second topic (deliberative in Arab thought), explaining the appropriate Th

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
THE PARTICLES OF GRAMATICAL IN The Semitic Languages THE FARM (WAW)
...Show More Authors

The Semitic Languages have    her its  Articulatory   That  what  we  attend  to  discuss  In  this  Research  to  Represent the  Relation  Between  them  and  the Light  Of  Semitics   a Comparative Studies  where  ever  It's  Exists   The Semitic languages by comparing the words whish most Semitic languages share with each other. We call such Words the Semitic denominator. We have adopted a comparative framework in our Research, which is based on comparing an Arabic word with its Semitic counterpart in Order to identify the forms that control grammatical  change in both language

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Factors Affecting Attaching Ruling to Its Cause (Illah) or to Its Reason (Hikmah): A Study in Usul Al Fiqh
...Show More Authors

 

There is a theoretical controversy in the books of Usul al-Fiqh, in the past and the present, about whether the ruling should be attached to its reason (al-Hikmah), or its apparent and stable cause (al-Illah). Looking at the practical cases of the jurists, we found them sometimes attaching rulings to its reason, and sometimes to its cause, so there is a need to know the factors that affect their choices. By extrapolation, the researcher reached at nine factors that affect referring the ruling to its cause or to its reason in jurisprudential cases.

View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
An Introduction to Gender in Feminine Literature and Criticism
...Show More Authors

The Gender study is consider one of the concepts which the Postmodernism reached
after the end of Modernism, where the first one has limited the criticism study choices before
the second after closed many doors of subjects which was enriched by researches.
It is pretty clear that the root of this concept belongs to the Linguistics which provided
the Criticism with a countable reasons of it is growth.
The attention in the study of gender in Feminine Literature and Criticism increased in
Arabic studies since the early years of twenty one century, so this research is presented to be
an introduction to this subject which could pave the way to more studies.
In addition to the Gender studies this research deals with ano

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 01 2024
Journal Name
Baghdad Science Journal
Simultaneous spectrophotometric method for determination of both ciprofloxacin and cephalexin by using H-point standard addition method
...Show More Authors

طريقة سهلة وبسيطة ودقيقة لتقدير السبروفلوكساسين  في وجود السيفاليكسين او العكس بالعكس في خليط منهما. طبقت الطريقة المقترحة بطريقة الاضافة القياسية لنقطة بنجاح في تقدير السبروفلوكساسين بوجود السيفاليكسين كمتداخل عند الاطوال الموجية 240-272.3 نانوميتر وبتراكيز مختلفة من  السبروفلوكساسين 4-18 مايكروغرام . مل-1 وكذلك تقدير السيفاليكسين بوجود السبروفلوكساسين الذي يتداخل باطوال موجية 262-285.7 نانوميتر وبتراكيز مخ

... Show More
View Publication
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Nov 08 2022
Journal Name
Buildings
An Experimental Study of Granular Material Using Recycled Concrete Waste for Pavement Roadbed Construction
...Show More Authors

Rapid worldwide urbanization and drastic population growth have increased the demand for new road construction, which will cause a substantial amount of natural resources such as aggregates to be consumed. The use of recycled concrete aggregate could be one of the possible ways to offset the aggregate shortage problem and reduce environmental pollution. This paper reports an experimental study of unbound granular material using recycled concrete aggregate for pavement subbase construction. Five percentages of recycled concrete aggregate obtained from two different sources with an originally designed compressive strength of 20–30 MPa as well as 31–40 MPa at three particle size levels, i.e., coarse, fine, and extra fine, were test

... Show More
View Publication
Scopus (9)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measurement of the effect of some macroeconomic variable on the phenomenon of unemployment in Iraq For the period 2003-2018
...Show More Authors

The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R2 value equal  to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve

... Show More
View Publication Preview PDF
Publication Date
Wed May 13 2020
Journal Name
Nonlinear Engineering
Two meshless methods for solving nonlinear ordinary differential equations in engineering and applied sciences
...Show More Authors
Abstract<p>In this paper, two meshless methods have been introduced to solve some nonlinear problems arising in engineering and applied sciences. These two methods include the operational matrix Bernstein polynomials and the operational matrix with Chebyshev polynomials. They provide an approximate solution by converting the nonlinear differential equation into a system of nonlinear algebraic equations, which is solved by using <italic>Mathematica</italic>® 10. Four applications, which are the well-known nonlinear problems: the magnetohydrodynamic squeezing fluid, the Jeffery-Hamel flow, the straight fin problem and the Falkner-Skan equation are presented and solved using the proposed methods. To ill</p> ... Show More
View Publication
Crossref (11)
Crossref