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اعتماد طريقة جمع المصالح ضرورة لتطوير الجانب المنطقي لمعيار الإبلاغ المالي الدولي رقم 3 (اندماج الأعمال)
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اندماجات الأعمال من المظاهر الطبيعية في غالبية دول العالم، ورغم المنافع الكثيرة لاندماجات الأعمال إلا أن المخاطر التي تنتج منها أدت إلى تعقد الإجراءات القانونية لتنفيذها بشكل كبير، كما تعد المعالجة المحاسبية للاندماج من القضايا المعقدة جداً وتثير جدلاً واسعاً في الفكر المحاسبي لا سيما في ظل وجود مدخلين يؤثران في متضمنات المعالجة المحاسبية للاندماج أولهما المدخل القانوني الذي يقسم الاندماج إلى ثلاثة أشكال أساسية هي الاندماج القانوني والتوحيد القانوني والاندماج باكتساب الأسهم (السيطرة)، وثانيهما المدخل الاقتصادي الذي يؤكد على طبيعة اندماج الأعمال كونه معاملة شراء أو جمع مصالح وحقوق.

إن التوجهات الحديثة للهيئات المهنية الكبرى في العالم ومجلس معايير المحاسبة الدولية تدعو إلى إلغاء العمل بطريقة جمع المصالح في المحاسبة عن الاندماج واقتصارها على طريقة الشراء، إن هذا الإلغاء قد خفف من حدة الجدل المحاسبي وركز الجهود على الجوانب التفصيلية لطريقة الشراء.

يتناول هذا البحث الجانب المنطقي لطريقة جمع المصالح ومدى منطقية قرار معيار الإبلاغ المالي رقم 3 (اندماج الأعمال) بإلغاء تطبيق هذه الطريقة، ولن يتناول البحث دراسة الجانب المنطقي لطريقة الشراء لأنها تخضع حالياً وستخضع مستقبلاً لدراسات متواصلة لتحليل جوانبها المنطقية والإجرائية العامة منها والتفصيلية.

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Publication Date
Wed Apr 09 2025
Journal Name
Al–bahith Al–a'alami
Satellite TV sites among the Iraqi public's sources about the demonstrations Field study in Baghdad 2020
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This research is based on the idea of showing the extent to which the public relies on satellite channels as sources for news of the demonstrations in Iraq .This was the essence of the problem for which the researcher set several goals, including knowing the public’s confidence in the news of these satellite channels and comparing them with others. The researcher chose an available intended sample of (117) respondents in Baghdad - Karkh and Rusafa by adopting the survey method and applying a questionnaire form and the theory of media dependence for the period from 15/11/2019 to 1/1/2021 . By using statistical methods, the researcher reached many results, the most important of which are: Satellite channels are a source for 79% of the pu

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Adoption of multi – model Assignment Fuzzy to find Optimizing for the use of internet line in the Ministry of Science and Technlogy
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We have provided in this research model multi assignment  with  fuzzy function goal has been to build programming model is correct Integer Programming fogging  after removing the case from the objective function data and convert it to real data .Pascal triangular graded mean using Pascal way to the center of the triangular.

The data processing to get rid of the case fogging which is surrounded by using an Excel 2007 either model multi assignment  has been used program LNDO to reach the optimal solution, which represents less than what can be from time to accomplish a number of tasks by the number of employees on the specific amount of the Internet, also included a search on some of the

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
A Proposed Strategy to Develop Postgraduate Studies at King Khalid University to Support the Achievement of the Kingdom's 2030 Vision
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Abstract

The aim of this research is to formulate a proposed strategy for developing graduate studies at King Khalid University to support the achievement of the Kingdom's vision (2030). The research used the descriptive survey approach. The research community consisted of all graduate students at King Khalid University. The research was conducted on a random sample included (623) Male and female students, this research relied on the questionnaire as the main tool for collecting its data. The results revealed that the research sample believes that all the proposals included in this research are very important for the development of postgraduate studies at King Khalid University to support the achievement of the K

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The Impact of Critical Reading on Viewers Understanding and Astatic Judgment at Artworks
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This study reveals the impact of critical reading on viewers understanding and astatic judgment at artworks. And aims to find out the reasons and motives behind their issuing of these judgments towards artworks.
The study adopts the qualitative method as two pre and post interviews were conducted and analysed according to a thematic analysis method.
The results show that critical reading contributes to their understanding of the content of artworks and the message that the artist would like to convey to the recipient audience. and directs them towards the aesthetic judgment that is based on full understanding of the philosophical contents of the artwork, which, in turn, contributes to the development of artistic culture and a

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The contribution of the Environmental Audit to achieving the Sustainability of the Environmental Balance in the Sudanese Business Environment
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This study tackles the contribution of the environmental audit in achieving the sustainability of the environmental balance in the Sudanese business environment. The study aimed at clarifying the role of environmental auditing in supporting sustainable development, and to recognize the role of environmental audit in urging businesses to abide by environmental protection. It also shows how effective the environmental audit reports are, in providing the reliable data for the concerned authorities, in order to use it in making the decisions that would help in the sustainability of the environmental balance. To achieve the goals of the study, a questionnaire was developed and distributed to the registered chartered accountants in Sud

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Role of System Strategic Learning Smart In Sustainability Success of Managing Network e-Business
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Purpose: Determining and identifying the relationships of smart strategic education systems and their potential effects on sustainable success in managing clouding electronic business networks according to green, economic and environmental logic based on vigilance and awareness of the strategic mind.

Design: Designing a hypothetical model that reveals the role and investigating audit and cloud electronic governance according to a philosophy that highlights smart strategic learning processes, identifying its assumptions in cloud spaces, choosing its tools, what it costs to devise expert minds, and strategic intelligence.

Methodology:

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Role Of the Interactive Public Sculpture in Increasing Physical Activity
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The study investigates the possibility of utilizing public interactive sculptures to enhance physical activity in Saudi Arabia. The paper uses a descriptive-analytical methodology to identify the characteristics of interactive sculptures promoting physical activity in public areas as follows: The size and space of the work area are appropriate to the type of physical activity that is achieved, and the importance of the work site in the city and its relation to the surrounding space, identifying participants at the same time and their relationship to ensure safe interaction, as well as the relationship between the esthetic and intellectual concept of working in the community. The study concludes that three technical proposals were present

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
A novelty Multi-Step Associated with Laplace Transform Semi Analytic Technique for Solving Generalized Non-linear Differential Equations
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   In this work, a novel technique to obtain an accurate solutions to nonlinear form by multi-step combination with Laplace-variational approach (MSLVIM) is introduced. Compared with the  traditional approach for variational it overcome all difficulties and enable to provide us more an accurate solutions with extended of the convergence region as well as covering to larger intervals which providing us a continuous representation of approximate analytic solution and it give more better information of the solution over the whole time interval. This technique is more easier for obtaining the general Lagrange multiplier with reduces the time and calculations. It converges rapidly to exact formula with simply computable terms wit

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
solving linear fractional programming problems (LFP) by Using denominator function restriction method and compare it with linear transformations method
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Abstract

The use of modern scientific methods and techniques, is considered important topics to solve many of the problems which face some sector, including industrial, service and health. The researcher always intends to use modern methods characterized by accuracy, clarity and speed to reach the optimal solution and be easy at the same time in terms of understanding and application.

the research presented this comparison between the two methods of solution for linear fractional programming models which are linear transformation for Charnas & Cooper , and denominator function restriction method through applied on the oil heaters and gas cookers plant , where the show after reac

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Crossref
Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Branch and Bound Algorithm with Penalty Function Method for solving Non-linear Bi-level programming with application
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The problem of Bi-level programming is to reduce or maximize the function of the target by having another target function within the constraints. This problem has received a great deal of attention in the programming community due to the proliferation of applications and the use of evolutionary algorithms in addressing this kind of problem. Two non-linear bi-level programming methods are used in this paper. The goal is to achieve the optimal solution through the simulation method using the Monte Carlo method using different small and large sample sizes. The research reached the Branch Bound algorithm was preferred in solving the problem of non-linear two-level programming this is because the results were better.

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