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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
Tue Oct 06 2020
Journal Name
College Of Islamic Sciences
الصناعة وأثرها في بلاد المشرق الإسلامي خلال العصر العباسي 132- 656هـ
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The process of doing many kinds of industries , crafts , professions around Islamic Arabian State , they enable us to say that Arab Muslims over their homelands had been occupied various types of crafts and manufacturing before emergence Islam . Moreover Islam encouraged to work within manufacture field . And These matters were clarified through verses of the Holy Qur’an and honored prophetic guidance ( Sunna  )  . Whereas Arab Muslims applied principle “ Free of Business “  . They admitted to different social groups such as pact – fellows people  to profession or craft which they desire to work . We have to not forget that Arab Muslims had broken all restraints and shackles which had restricted the worker bef

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Publication Date
Sat Jul 15 2023
Journal Name
مجلة الدراسات المستدامة
الأمثلة النحوية المصنوعة عند عبد العليم ابراهيم في كتابه النحو الوظيفي
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كانت االمثمة ومازالت الػسيمة الػحيجة واالىع في ايزاح القػاعج الشحػية قجيسا وحجيثا ، فالسثال ىػ الصخيقة التي بػاسصتيا يفيع الستعمع ما يخيج ان يػصمو السعمع ، فالذخح الكثيخ والدخد ال يػصل الى بيان القاعجة مالع يعدز باالمثمة . وليحا فان اختيار السثال السشاسب في السكان السشاسب ال يتع بصخيقة عذػائية اذا يشبغي ان يكػن السثال ذا معاييخ ومػاصفات تشاسب السقام الحي قيمت فيو . مغ ىشا جاء ىحا البحث ليبيغ ما السػاصفات الت

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Comparación entre los dos gigantes de la literatura universal "Miguel de Cervantes y William Shakespeare"
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The literature in general, such as the spanish literature as british literature presence lot of literary figures giant that managed its continuing work that leaves lasting impression and clear in all fields of literary world throughout history, among these writers giants can remind great writer spanish (Miguel de Cervantes) and the great british writer (William Shakespeare), this study is about them.

We can say that there are a lot of studies , works and gossip , whether literary or non- literary show how the close relationship that bound both Cervantes and William Shakespeare, although they did not meet personally never, it was not able to critics that the sweep of the differences and similarities that was between the two, becau

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Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
دور المراكز البحثية في الحياة السياسية وصنع القرار السياسي الخارجي الامريكي
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دور المراكز البحثية في الحياة السياسية وصنع القرار السياسي الخارجي الامريكي

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Publication Date
Thu Aug 01 2024
Journal Name
مجلة كامبريدج للبحوث العلمية
الحماية الدولية لحقوق المرأة في ظل الاتفاقيات الدولية (الإتجار بالنساء إنموذجاً)
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تعد ظاهرة الإتجار بالنساء جريمة من الجرائم ضد الأنسانية لما تنطوي على عدوان صريح وواضح على القيم الأنسانية والجماعات البشرية اذ تجعل من النساء سلعة رخيصة ومحلا للعرض والطلب، يمكن تداولها واستغلالها بالوسائل كافة غير المشروعة، فعلى سبيل المثال ان الاتجار بالنساء والأطفال لأغراض الدعارة والاستغلال الجنسي وبيع الأعضاء البشرية والزواج القسري والاستغلال السيء للمهاجرين بصفة غير شرعية، كلها تعد جانباً من جوان

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
الهجرة الهجرة العلمية في عهد الدولة الرسولية (626-858هـ / 1228-1454م)
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The scientific abandonment of the most important places of education and science in the Happy Yemen, which Manfred them from the rest of the Islamic Alomassar such kind of places Education existence, has contributed to a variety of factors paved the way for the emergence and originated scientific migration in the (fifth century AH / atheist century AD), and was in the forefront divisions witnessed by the Zaidi sect to if divided into three teams are (Almpartyah and inventor and Husseiniya) Because of differences doctrinal debates Pima including a heated end the fighting of the conflict between the parties,

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
مفردات قرآنية في معلقة الحارث بن حلّزة اليشكري دراسة صرفية دلالية
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Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern, especially the Qur’anic vocabulary, which scholars dealt with in various branches of the Arabic language

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
سياسة النبي محمد (ص) الحكيمة في معالجة أحداث غزوة بني المصطلق
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 تعد دراسة التراث العلمي العربي من الدراسات التي تلقي الضوء على التطور التاريخي للعلوم العربية وما أنجزته العقلية العربية في هذا الميدان للمدة التاريخية التي ابتدأت بعصر صدر الإسلام وانتهت بالخلافة ويرى الكثير من العلماء سواء كان

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
تطوير واقع مقرر التطبيقات التدريسية في أقسام كليات التربية جامعة بغداد
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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

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Publication Date
Thu Apr 07 2022
Journal Name
Journal Of The College Of Basic Education
تاثير تمرينات خاصة في السرعة الادراكية وتعلم بعض المهارات الارضية بالجمناستك
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