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.
The research study aims to investigate the prevalence of the phenomenon of drags and the causes of this phenomenon from the teachers point of view Two hundred Teachers participated in this study Questionnaire was used to collect the data .
The results emphasized the importance 0f the educational counseling through different procedure to prevent drugs abuse . the results also&
... Show MoreThe main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.
The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).
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... Show MoreThe present study aimed to know The teaching members’ level of the professional development at the University of Baghdad based on the indicators of the overall quality from their perspective;
The researchers used the descriptive and analytical approach the in order to achieve the purposes of research, the researchers designed questionnaire researched and consisted of 40 paragraph has the questionnaire submitted to the arbitrators and experts were verify the authenticity of the questionnaire and stability have been applied questionnaire on a range of teaching and Tdriciat Baghdad University, which reached the study sample (400) teaching and teaching of six colleges in the University of Baghdad equivalent
... Show Moreبالنظر الظروف الراهنة التي يمر بها قطرنا ونتيجة للارتفاع معدل الاصابة بالامراض ذات الطابع النفسي – جسمي او ما تعرف بامراض سوء التكيف الناتج عن الضغوط النفسية المستمرة.
ارتأت الحاجة الى دراسة هذا النوع من المرض والتي ترجعها الباحثة الى الاسباب التالية :.
1-تعرض المواطن العراقي الى ضغوط نفسية مستمرة متمثلة بحالة الانفلات الامني والشعور بالقلق المستمر المراف
... Show MoreYaşıyan kuşağın unutulmaz aruz şairi tanınmış Hacı Mehmet Sadık. İzi
silinmez kaybin, bugünkü eski sitil şiirin gerçek sembolu olup yaşadığı bir çağa
yakın süre içinde yüzlerce ve yüzlerce beyit şiir söylemiş.
Her çevrede Türk doğup Türk yaşamak bahtıyarliğiyle övünen ozanımızın ,
seçkin bir çok şiirleri vardır.
Böylece kitap, dergi ve gazetelerde yayımlanmış sayısız şiirleri yanında
basıma hazır kitaplık şiir ve yazılarıda vardı. Gazetelerde yayımlanan şiirlerini
memleket dertlerine , değerli mert kişilerine gönüllerde yaşıyan ölülerine , yurdu
ve yurttaşı için iyilik güden devlet ve memleket büyüklerine ayırdığını
görmekteyiz.<
هدف البحث الحالي التعرف على فاعلية انموذج سكمب المعدل في الأصالة الرياضية واتجاه طلاب الصف السادس العلمي نحو البرهان الرياضي ، تَمَّ الاستعانة بالتصميم التجريبي ذي الاختبار البعدي والضبط الجزئي لمجوعتين متكافئتين (تجريبية وضابطة) ، تكونت عينة البحث من (55) طالباً من طلاب الصف السادس العلمي في ثانوية ابن الهيثم للبنين الواقعة في مركز محافظة القادسية ، جرى توزيع طلاب عينة البحث عشوائياً إلى مجموعتين إحداهما تج
... Show MoreThe verbal formula // i3-gal2 //is a commonly form in the written Sumerian economic texts, starting from the early dynastic period (2900-2372 BC), ending with the Ur III dynasty (2112-2004 BC). This formula has appeared either without infixes, or accompanied by infixes like / in-da-gal2/, corresponded in Akkadian the formula: ibaššu ,which is means "to found, to Storage ", As to the formula / da / come to indicate "to found with, to storage with--).
ملخص البحث تنوعت اساليب وطرائق التدريب بشكل واسع وكبير وتعددت الاهداف التدريبية تبعا لخصوصية الاداء في النشاط الرياضي الممارس، وكل هذا جعل امام العاملين في الانشطة الرياضية كم كبير من الحلول لمواجهة المشاكل التي تواجههم في اثناء الاعداء للرياضيين، وتعد التمرينات المركبة واحدة من الاساليب التنظيمية للتمرين التي تضم في محتواها تعدد الاداءات خلال التمرين الواحد مما يتيح للاعب تطبيق متطلبات بدنية او مهارية ا
... Show MoreThe current research aims to know on influence strategy (thinking – pairing – sharing) in learning subject of Islamic civilization of Arab and keep it for students 4th class / literary in order to aim of research , the researcher takes measures of experimental method which included selection of experimental designing with partial adjustment in two groups (experimental and controlling) . Experimental group studies according to strategy (thinking – pairing – sharing) , while controlling group studies according to normal way , the researcher choose Zari secondary school for boys in Baghdad intently to run experiment within it. Sample of studying consist of from (64) students , by (32) student in experimental group and (32) students
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