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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 Oct 15 2018
Journal Name
Arab Science Heritage Journal
الجذور الجذور التاريخية للمكتبات ودورها في صناعة الحضارة العربية الإسلامية
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Libraries were and still are the source of science and knowledge in schools, universities and science houses. Therefore, it is a must to briefly display Libraries’

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Publication Date
Thu Jul 01 2010
Journal Name
Political Sciences Journal
حل الاشكالية المنهجية في العلوم الانسانية المنهج البنيوي انموذجاً مقترحاً
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حل الاشكالية المنهجية في العلوم الانسانية المنهج البنيوي انموذجاً مقترحاً

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Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
التأثير المتبادل بين نشاط المعلم ونشاط التلميذ في العملية التعليمية
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أهمية الدراسة والحاجة اليها:

          يعد النشاط المدرسي للمعلم والطالب جهدا عقلياً وبدنياً يبذله المعلم والطالب بمساعدة المدرسة لتحقيق اهداف مرسومة وهو ممارسة تظهر في اداء الطلبة على المستوى الحركي والفعلي والنفسي والاجتماعي بفعالية داخل المدرسة وخارجها. (اللقاني،بلا، ص82).

          ان الانشطة والبرامج المدرسية التي تنظم داخل الصف

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
المجتمع المدنـــــــي في العراق " إشكالية الارتقاء من المفهوم إلى الظاهرة "
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يعتبر مفهوم المجتمع المدني من بين سلة المفاهيم التي حملت لوائها واعادت رفعها حركات الموجة الثالثة من الديمقراطية في العالم التي نادت بالتعددية والانتخابات الحرة ...الخ .

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
La langue et la quête de l'identité dans l’œuvre d’Annie Ernaux
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Since her early beginning in 1974 in her novel "Les armoires vides", Annie Ernaux writing about life in all its various aspects remained her main goal. This novel gave the earliest signals of what would happen later on in her literary career. Indeed, her works showed abilities of echoing reality, her sufferance and experiences via the use of simple and clear language. Add to this, her writings are to be viewed as an expression of deep felt journey, and a continuous search due to the consequent changes coming out of her identity.

    We try here to give an answer to the question about writing as to whether being, to Ernaux herself, a need for the search about her social and feminist identity, or a pure literary work

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Publication Date
Mon Dec 01 2025
Journal Name
مجلــة العلوم النفسية مجلة بحوث الشرق الأوسط(عربية مصرية)
الإتزان الإنفعالي لدى طلبة المرحلة المتوسطة في ضوء بعض المتغيرات
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هدفَ البحث الى التعرف على درجة الاتزان الانفعالي لدى الطلبة، التعرف على الفروق في درجات الإتزان الإنفعالي تبعاً لمتغير النوع (ذكور–إناث) والتعرف على الفروق في درجات الإتزان الإنفعالي تبعا لمتغير المرحلة الدراسية (الاول- الثالث)، من أجل تحقيق أهداف البحث قامت الباحثة إعداد مقياس الإتزان الإنفعالي بالإعتماد على نظرية التحليل النفسي لفرويد، وكان عدد فقرات المقياس بصورة النهائية من (20) فقرة، وطُبق مقياس البحث

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Publication Date
Wed Jan 07 2009
Journal Name
Political Sciences Journal
واقع تدريس السياسة الخارجية في كلية العلوم السياسية - جامعة بغداد
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واقع تدريس السياسة الخارجية في كلية العلوم السياسية - جامعة بغداد

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Publication Date
Sun Nov 11 2018
Journal Name
Arab Science Heritage Journal
الصورة الصورة الواقعية في التراث السردي العربي ((الشخصيات والأماكن مثالاً))
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(Abstract)

A man find himself in front of narrative literal productions when he read the title of this paper that deals with specialist , followers of Arabic literal narration productions through the era of Arabic literature in a period arrived to 1500 years. It is strange to present (Narration art in Arabic heritage) , in addition to (Arabic diwan) . This matter introduces us to come back to the past to inspect Arabic narration production , specially that is called (Artistic narration ) which is full ,variety of purposes and goals.

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
مدى ممارسة الطلبة المطبقين في اقسام الجغرافية للمهارات اللازمة للتدريس
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The study aimed at detecting the extent of the practice of students Almtbakan skills crisis to teach in geographical sections of the Colleges of Education Baghdad University. The current research was limited to students in the fourth stage geographical divisions in the Faculties of Education for Girls and Ibn Rushd / Baghdad University for the academic year 2013-2014.

The View Finder methodology of the study and procedures, explaining the method used to obtain the data and information to achieve the goal of the search, and used the questionnaire and the way to achieve the goal of the research, as it was prepared based on the views of the exploratory and literature and previous studies and the experience o

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Publication Date
Tue Mar 15 2022
Journal Name
Arab Science Heritage Journal
فاعليّةُ التعبير بالجناس الناقص في ديوان حازم القَرطاجنّي (ت 684هـ)
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This search aims to meditate Divan of Hazem Al-Qirtagni his incomplete contiguous and non-contiguous naturalizations are investigated through two interrelated sections, the first is contiguous deficient naturalization and the analysis of phonemic symmetry in the light of syntactic syntax, phonemic (partial) symmetry and semantic difference

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