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 estimation of the parameters of Two Parameters Gamma Distribution in case of missing data has been made by using two important methods: the Maximum Likelihood Method and the Shrinkage Method. The former one consists of three methods to solve the MLE non-linear equation by which the estimators of the maximum likelihood can be obtained: Newton-Raphson, Thom and Sinha methods. Thom and Sinha methods are developed by the researcher to be suitable in case of missing data. Furthermore, the Bowman, Shenton and Lam Method, which depends on the Three Parameters Gamma Distribution to get the maximum likelihood estimators, has been developed. A comparison has been made between the methods in the experimental aspect to find the best meth
... Show Moreالمقدمة ومنهجية البحث
تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.
وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,
كما تعرف أيضا بأنها (الأ
... Show Moreيهدف البحث إلى استقصاء أثر دراسة طالبات كلية العلوم للبنات في جامعة بغداد لمقرر التلوث البيئي في تنمية اتجاهاتهن البيئية، وذلك من خلال التعرّف على النمو في المستوى العام لاتجاهات الطالبات البيئية والكشف عن الفروق الإحصائية في اتجاهاتهن قبل وبعد دراسة المقرر.
وقد تألفت عينة البحث من(50) طالبة من طالبات قسم الفيزياء / الفيزياء الطبية المرحلة الأولى في كلية العلوم للبنات- جامعة بغداد. اعتمدت ا
... Show Morethe study of social phenomena in this direction is, the sign of deviousness to the segments of the circumstance with their conditions and circumstances, then pointed to the uniforms that they were adorned by the tortillas as well as shirt Safaf from good linen soft and touched the country and the good and others.
On the research that is marked by the historical development of the Supreme Federal Court in Iraq accordance with the issued legal legislations Research Submitted by Adel Amran Hamad Faculty Member, the college of Biotechnology
ABSTRACT
Learning vocabulary is a challenging task for female English as a foreign language (EFL) students. Thus, improving students’ knowledge of vocabulary is critical if they are to make progress in learning a new language. The current study aimed at exploring the vocabulary learning strategies used by EFL students at Northern Border University (NBU). It also aimed to identify the mechanisms applied by EFL students at NBU University to learn vocabulary. It also aimed at evaluating the approaches adopted by EFL female students at Northern Border University (NBU) to learn a language. The study adopted the descriptive-analytical method. Two research instruments were developed to collect data namely, a survey qu
... Show MoreThe research included an introduction, and three functions
of the Prophet (peace and blessings of Allaah be upon him), a
machine and a companion, and a conclusion , the first function,
which is zakaah, and began with it because it is the basis of every
work, no work is accepted by Allaah except what was sincere to
him, as well as sincere intention, because accepting works is
entrusted with the
Die vorliegende Forschung erklärt ein sprachliches Phänomen im Deutschen und Arabischen, dessen Aspekte die Grund-Folge-Relation (Kausalität) im Allgemeinen sowie den wirkungslosen Gegengrund (Konzessivität) im Besonderen behandeln.
In diesem Kontext wird der Unterschied der verschiedenartigen Gründe der Kausalität im Deutschen, wie wirklicher Grund (kausal), möglicher Grund (konditional) und wirkungsloser bzw. unzureichender Gegengrund (konzessiv) gezeigt.
Die theoretischen Darlegungen der konzessiven Ausdrucksmittel in dieser Forschungsarbeit werden durch diverse praktische Beispiele aus der deutschen und arabischen Literatur fundamentiert.
Das Hauptziel dieser For
... Show Moreتحيا الأمم بتراثها فهو الأساس الذي تنطلق منهُ، وما من أمة إلاّ ولها تراث، وهو سر حياتها وديمومتها ، فالأمة العربية الأسلامية لها تراث تليد التي تشرفت بحمل أقدس رسالة سماوية وأكملها لأمم الأرض، فكانت نبراساً أهتدت به البشرية حتى انتشلتها من واقعها المريض إلى أرغد عيش وأقوم خلق وأنبل نفس .
التوجهات الفكرية الجديدة لانظمة دول العالم الثالث في ظل النظام العالمي الجديد : العراق نموذجاً