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Evaluation of accounting procedures for joint arrangements in the Iraqi environment and their reflection on the quality of financial reporting
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The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need to adopt standards financial reporting (IFRS11)), to contribute to the promotion decisions related to joint arrangements as well as assessing the result of entering into such projects.

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
الممكنات الإنجازية في أدوار الحوار القرآني
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The science of The facts basically depends on the intentions of the speaker and what he deliberately waves to the interlocutor, taking into account the context in which the verbal act was received .

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Publication Date
Tue Jun 30 2020
Journal Name
مجلة كلية العلوم الاسلامية جامعة بغداد
روافدُ تسهيليّة ٌ في الفوارق الضاديّة والظائيّة
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الملخص الضاد والظاء موطن تفرّد العربية وفخرها ، ألّفت فيهما العشرات والعشرات من المصنّفات الثرّة لكثرة ذرائع تلابسهما والخلط بينهما ، فهما متشابهان في هيكل البناء ، وإخراجهما متداخل على اللسان ، وألفاظهما متناظرة برحابة في الإملاء ، فضلاً عن سريان إشكالهما إلى حدّ الآن ، مما حثّني على التفكير في وسائل تسهّل المطروح وتمدّ جسراً بين أجزائه عسى أن تدنو قِطافُهُ في دفع الشبهة ومواراتها ، فتحصّلت لي أمور أذعتُها

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Kıpçak Türkçesinde Sıfat- Fiiller
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Sıfat - Fiillere Osmanlıcada fer’i fiil adı verilmektedir. Sıfat - fiiller için çeşitli kaynaklarda, kılın adı (kılın sanı[1]), ortaç[2], sıfat - fiil (sıfat - eylem[3]), partisip[4], isim - fiil[5] gibi terimler kullanılmıştır.

Sıfat - fiiller, isim- fiiler gibi fiilden türerler. Aldıkları belli başlı ekler vardır. Bu eklere sıfat - fiil ekleri denir.sıfat - fiiller, cümlede bir sıfat gibi görev yaparlar. Sıfatlar gibi isimlerin önün gelirler ve onları nitelerler tıpkı bir sıfat gibi ismin hal eklerini alab

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Educational And Psychological Researches
دور الأسرة في ظاهرة جنوح الأحداث
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تعد الاسرة إحدى الوحدات الاجتماعية التي تهيئ الجيل المتطلع للحياة وهم الاطفال، وهي المهد الطبيعي للطبقة البشرية التي تباشر وتواجه اثراً هاماً تكوين الشخصية والسلوك الاجتماعي والخلقي ، وهي نقطة الوصول والتفاعل بين البيولوجي والاجتماعي وعنها ينشأ التفاعل النفساني ، وشبكة العلاقات الاسرية والعلاقات الخارجية المجتمعة . ومن خلال معاييرها وقيمها ينشأ السلوك سوياً كان ام مرضياً ( جانحاً ) ، ومشكلة جنوح الا

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
الحركةُ الإعرابيَّة في فهم النَصّ القرآنيّ
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The research came to a statement in explaining the impact of movement in general in the Arabic language, as a word and sentence, in the Holy Qur’an in particular, and the Arabic syntactic movement in understanding the Qur’anic text.

  The research contained two sections. Each section has two demands, an introduction, and a preface. The most prominent titles of the research are the aspect of parsing, which is one of the characteristics of the Ḍād; the definition of parsing in language and terminology; the impact of movement on understanding the Arabic text in general; and in understanding the Qur’anic text in particular

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Publication Date
Sun May 09 2021
Journal Name
Arab Science Heritage Journal
التنجيز و التعذير في الدرس الصولي
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The study of Terracotta in Mesopotamia is one of the important
technical topics that gave us valuable information ،whether from a
technical or cultural point of view

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
تمظهرات الإيهام في العصر الإسلامي والأموي
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In this research, trying to highlight the reasons for the illusion, and do not want to repeat what the previous scholars and researchers from the ancients and modernists said, but to continue from where they ended, as the blogging has undergone several images that influenced the nature of the narrations, and their proximity to the truth according to the whims of the authority, or the narrator's whims and inclinations and any destination. Here we don't mean bees and plagiarism... It goes beyond the fact that traffic is made to the whims of those who write or write to it, or in it a little bit of truth and then be framed, to add exaggeration and exaggeration to it.

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
طب طب الاطفال في التراث العربي
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The Arabic medicine books have emphasized that the Arabic Pediatricians in their scientific career ,who searched in Various aspects concerns with pediatric , as well as that some  medical results and phenomena emphasized some data related to this subject . Which operates at the present time attention and concern towards human and in public and towards Pediatricians in special.

This research contained from an introduction that interpreted the Arabic medical heritage in progressing medicines in Europe then it mentioned the prominence  Arabic pediatricians . the researcher depended on references and sources which will the reader had found through research.

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
التطرف الفكري وانعكاساته الاجتماعية في بغداد
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يعدّ التطرف الفكري من أكبر الازمات التي تعرض لها العراق بصورة عامة ،
وبغداد بشكل خاص خلال حقب تاريخية مختلفة

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
تصوير تصوير المرأة في الأمثال البغدادية
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     The research covered "the portrayal of women in the Baghdadi proverbs" in the introduction to the proverbs, their importance and the early ones who wrote them, and proverbs in the Arab societies, and was prepared to speak about the Baghdadi proverbs. Then he went on to mention a number of Baghdadi proverbs that talked about women and how to portray them, and the injustice that the society inflicted on them as a result of the look of contempt that is seen to them.

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