Preferred Language
Articles
/
jpgiafs-23
Conceptual visions of standard capital measurement Measures and determinants of disclosure to create Sustainable competition In light of the knowledge economy
...Show More Authors

  This century is witnessing changes in various fields,which have become a challenge to the enterprises in the contemporary business environment, the most important of which is the importance of measurement and disclosure of the role of knowledge capital in the transition to the knowledge economy, which is no longer the land and labor and physical capital resources the basic. Knowledge-based capital has emerged that provides the enterprise with an area of ​​excellence and enhances its position to achieve competitive advantage. The research tackled the concept, objectives, components and importance of knowledge capital, which is fundamental in knowledge management, creating value added and enhancing competitiveness, as well as analyzing the different ways and means of measuring the cognitive head, the objective of the research is to explore the determinants affecting the level of accounting disclosure for knowledge capital. In the light of the results, a set of recommendations was reached to enable the business to raise awareness of the disclosure of the elements of knowledge capital and the need to adopt them as they have a positive role in improving the level of disclosure and the need to issue an accounting standard for knowledge capital to regulate its accounting treatment and disclosure limits In the financial statements in a way that does not contradict the accepted accounting principles.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
المتغیرات الجدیدة في سیاسة روسیا الاتحادیة تجاه منطقتي آسیا الوسطى والقوقاز
...Show More Authors

Federal Russia remains the central player in the space of post-Soviet Union,
particularly in the regions of Middle Asia and the Caucasus , which set standard for
the local transformations of the two regions.
The Russian concern continued about the shift of power in the
world, as long as Russia is concerned with limiting the action of the United States
in the area in which Russia sees as vital area to its national interests. Russia's
nationalists play a main role in reviving Russia's influence in Middle Asia as a vital
area and the natural ally of Russia, but without resorting to the old ways of using
the threat of military force.
The idea of the return of Russia as a superpower in the global arena in
Middle

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الحیوانات والطیور والحشرات والزواحف في كتاب الفندیداد (احد كتب الافستا الزردشتیة)
...Show More Authors

The book of Alphendidad is considered as an important part of the holy book of
Avesta in the Zoroastrian religion. It is a religious and urbanization book that consists of a
number of chapters dealing with the creation. The book includes 22 chapters, mostly edited
as a dialogue between Ahuaramzda the god of goodness and his prophet Zoroaster. The
biggest chapter deals with the rules of purification of vices of the devil and dismissing it of
the places around, hence it is the book of law of Zoroastrian about the important animals,
birds , insects, and reptiles and their categorization according to their creation; creatures of
the spirit of goodness and creatures of the spirit of evilness.
Some of these creatures ar

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
ملامح دلالية في موشحات صدر الدين ابن الوكيل 665-716 هـ
...Show More Authors

0

View Publication Preview PDF
Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
توظيف توظيف التراث في المونودراما المسرحية (نصوص د. علي حداد أنموذجاً)
...Show More Authors

Arabic humanity heritage had considered as a treasure of artistic, literary aspects, which is full of energies to embody investment by suitable historical ideology.

Theatre, art can be used, corresponded to make special essay reflecting a desire to establish cultural notification.

View Publication Preview PDF
Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
المنهج المنهج الأدبي في كتاب "أدب الكتاب" للصولي (ت335هـ) دراسة منهجية
...Show More Authors

It is summarized that Abu-Baker Al-Soly is one of Arabic Muslim scientists who had special style in literary writing specifically in sciences and knowledge that had depended on the encyclopedia culture gained from various fields of science , this means that he was an individual who had participated to characterize features of Islamic –Arabic history enhanced the rules of it , this matter would encourage us to know the method and style of writing in the field of intellectual life in which the writer depended on the procedures direction of scientists that he lived in the Abbasid era .

View Publication Preview PDF
Publication Date
Wed Jun 01 2011
Journal Name
Journal Of The College Of Languages (jcl)
Hicri Dede (1877-1952)
...Show More Authors

Asil adi Mahmeut olup mashlasi “ Hicrî “ dir . Ihvânî “ zümresine intisabi dolayısiyle “ Dede “ Lakabiyle anılır . Takriben  H. 1297 yılında Kerkük ‘ te doğmuş . Babası  H. 1305 Senesinde vefat eden Molla Ali Efendi ‘ dir .

       Dedesi Nazîrî dede ise zamanmin ileri gelen şâirlerinden olup kayser adli bir oğludur .  (1)

        Diğer bir kaynağa gore “ Hicrî  Dede H. 1295 yılında Kerkük ‘te doğamuştur . Tanınmış şâir Nazîrî Dede ‘ nin torunudur . Babası Molla Ali Efendidir” . (2)

      

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
نحو نحو نظام لغوي عربي متوازن في المساواة بين الرجل والمرأة
...Show More Authors

     Human Rights The word of graduation in the Arabic language to many meanings may be the most appropriate of what Al-Ragheb Al-Isfahani said in the right: is the coming of the thing from saying or doing at the time it must and in the form that must be, so the term human rights includes the following:First: A party has the right and another duty to.

View Publication Preview PDF
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
السلوك القیادي لدى الاطفال الایتام واقرانھم غیر الایتام في المرحلة الابتدائیة
...Show More Authors

The family is considered one of the most important social institutions which has a
strong and clear effect on the child in forming his personality through the process
of social upbringing which works on transforming the child from a merely
biological being into an individual who has customs and traditions and the behavior
of the group to which he belongs, and till now there is no social organization or
institution that can do this process not even in partial way like the family
.Therefore depriving the child of his parents leads to depriving him of the normal
chances of growth which relate to his age stage and thus this shortcoming is hard to
treat and based on the preceding the current research aimed at the follo

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
(الخمرة بين عصرين في شعر ابن حمديس وابي نؤاس(دراسة مقارنة
...Show More Authors

0

View Publication Preview PDF
Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
استيلاء (هنري تيودور) Henry Tudor واستيلاءه على السلطة في انكلترا عام1485
...Show More Authors

Some great families in England had competed for the sake of getting authority and power in England.

This competition turned to be a bloody civil war which extended till 1455 and ended with the victory of Henry Tudor whose judgment in England started from 28th of August 1458, consequently a new dynast which is known as (the Tudor)has established

View Publication Preview PDF