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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
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Speaking Truth to Power: Core Principles for Advancing International Journalism Education
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A confluence of forces has brought journalism and journalism education to a precipice. The rise of fascism, the advance of digital technology, and the erosion of the economic foundation of news media are disrupting journalism and mass communication (JMC) around the world. Combined with the increasingly globalized nature of journalism and media, these forces are posing extraordinary challenges to and opportunities for journalism and media education. This essay outlines 10 core principles to guide and reinvigorate international JMC education. We offer a concluding principle for JMC education as a foundation for the general education of college students.

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Logic in the philosophy of ethical behavior in business organizations
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Logic in the philosophy of ethical behavior in business organizations

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Publication Date
Sun Jan 01 2017
Journal Name
Al–bahith Al–a'alami
The Media Awareness for Students to Exceed the Terrorist Acts
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      The research aims at showing the media awareness for Students, especially for the students of the preparatory schools through their following the mass media in forming the cultural, educational and political database. It also aims at building a content and prospectives that make them a wide awake stratum that safeguard the society which has faced huge effects of terrorist actions.

                 Furthermore, it aims at knowing to what extent that students have been acquainted with the printed and electronic newspapers. Finally, it aims at knowing to what extent that they are content with the mass media in covering and

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Publication Date
Sat Jun 30 2018
Journal Name
حولیات کلیة الآداب جامعة عین شمس
اعتماد الجمهور العراقي على الصحف وعلاقته بمستوى معرفته العامة
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يدرس هذا البحث مشكلة اعتماد الجمهور العراقي على الصحف، باعتبارها إحدى وسائل الإعلام التقليدية، في تكوين معلوماته ومعرفته العامة. وهي دراسة وصفية اعتمدت المنهج الوصفي المسحي الذي يصور الظروف أو الاتجاهات الحالية للظاهرة قيد الدراسة ويحاول تفسيرها. استخدم الباحث الاستبانة في المقام الأول كأداة بحث، حيث تم تصميمها وتوزيعها على عينة مكونة من 150 باحثا قصديا من قراء وقراء الصحف. وينتهي الباحث بالنتائج التالية: إ

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
International Cooperation in the Face of Internet Crimes
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في بداية الستينيات ظهرت شبكة الإنترنت لاستعمالها في أغراض غير تجارية ، ثم تطورت بشكل مذهل خلال السنوات الأخيرة، فبعد أن كانت مجرد شبكة صغيرة أصبحت الآن تضم ملايين المستخدمين حول العالم ، وتحولت من مجرد شبكة بحث أكاديمي إلى بيئة متكاملة للاستثمار والعمل والإنتاج والإعلام والحصول على المعلومات .

 وفي بداية تأسيس الشبكة لم يكن ثمة اهتمام بمسائل الأمن بقدر ما كان الاهتمام ببنائها وتوسيع نش

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
the Employing Quranic studies in the social aspect: (The verses of Hudud, the limit of murder and theft as a model)
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Research Summary

Praise be to God, and may blessings and peace be upon the Messenger of God. As for:

The Noble Qur’an is the constitution of life, and a comprehensive educational approach that deals with individuals comprehensively, as it organizes worldly and eschatological life, and it is a curriculum concerned with organizing life starting with individuals and the family until the establishment of states, and from its comprehensiveness is reform, guidance and establishing boundaries. They have a disease in their hearts. They are exposed to this and are trying, by falsehood, to subjugate the Islamic world with man-made laws set by the West. Their aim is to distance people from

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Publication Date
Fri Jul 25 2014
Journal Name
Modern Sport
Analyze study for some biomechanics variables to jump shoot skill from different spots with and without defense to basketball youth players in 3x3
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The research to knows some biomechanics variables in different spots with and without players in basketball youth players and analysis by using destructive method in surfing study and the research were applied for jump shoot from one of basketball players in ( middle , left , right ) in side zone and out of zone also from three point shoot with and without defense and we depend on successful shoot on analyze .The results and conclusions that center of weight of the player on standby on high and knee angel and hips were more wide also the two angle of wrist , elbow on start of shooting be more wide with defender more than without defender .the maximum high center of weight and shooting angle and ball entrance being less degree with defender

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Publication Date
Tue Jun 26 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ: THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ
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This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank ,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information and data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a rol

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Publication Date
Sun Sep 14 2025
Journal Name
مطبعة ومكتبة صباح للنشر
شرح قانون غسيل الاموال العراقي رقم ( 93 ) لسنة 2004
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Publication Date
Sun Oct 08 2023
Journal Name
الدراسات اللغوية والترجمية/translation Studies In Bait Al-hikma
Translating adjectives into Arabic in Chekhov’s story -ward No.6
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Chekhov is well known and perceived in Arab countries. His stories and plays are very popular. They translated it into Arabic by different translators from different languages of the world Many of his stories require new translation solutions to achieve partial, if not complete, equivalence. Chekhov's works are a very difficult subject to analyze and interpret, which is explained by the fact that Chekhov's collections are constantly republished in foreign languages. It is impossible to preserve in translation all the elements of the original text containing historical and national details but, of course, the reader should have the impression that they represent the historical and national situation. When translating, it makes sense to prese

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