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استخدام محاسبة التكاليف في أحتساب تكاليف المؤسسات التعليمية: دراسة تطبيقية في جامعة بغداد
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The institutions of higher education and scientific research are the strategic institutions in the field of investing the human resources.

 

Expenditure on such institutions is considered a long – term investment. Thus, the financial balancing in such institutions is not a traditional one.

These institutions are not for profit organizations.

Accordingly, they need to have accounting data that are calculated on an agreed upon cost basis due to the continuous growth in the expenditure on the services rendered by these institutions. These calls for the availability of tools that help rationalize the expenditure.

Cost Accounting system is capable of providing the useful data for such purposes and guiding the work of these institutions as well as getting to the costs of services in order to compare them with the quality of the rendered services to achieve the aim of providing the best service with the least possible cost.

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
The saying of Al-Azhar in the fatwas with it from the words of Imam Zafar (may God have mercy on him) by Imam Pirizadeh Al-Hanafi (d. 1099 AH)
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It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Style of Prophet's Civilized Dialogue in the Glorious Qur'an: The HUD (PBUH)-Aad Dialogue as a Sample: طلال خليفة سلمان العبيدي
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The present paper focuses on examining the style of both the civilized dialogue of Prophet Hud (PBUH) in the Glorious Qur'an, and the debated dialogue of Aad’s people. The study consists of an introduction which shows the importance of the civilized dialogue and its significant impact on containing, accepting, and persuading the other in peaceful ways without intolerance and violence. Then, the conditions and techniques of the civilized dialogue and its types have been mentioned. This is followed by the practical side of the study, which involves examining stylistically the techniques used in Hud’s (PBUH) civilized dialogue to be invested later in people’s future conversations. It is also concerned with investigating stylistically

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Effect of Teaching Competencies in Enhancing Self-Confidence among Students of Department of Art Education during Application: كنعان غضبان حبيب
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The results of previous scientific studies showed that knowledge is something and application is something else, that's why teachers' preparation programs focused, in the present time, on special standards for knowledge and performance, i.e., who has knowledge is not necessary able to apply it in his life or in his field of work, which led to the existence of a gap between knowledge and application. Based on that, those interested in (teachers' preparation) reconsidered their work evaluation, thus the concept of competency appeared at the end of the sixties of the past century to address the negative in teachers' preparation.
The following contains a number of competency features in teachers' preparation programs:
Teachers' effec

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج إرشادي في تنمية بعض المفاهيم التربوية المستنبطة من بعض المواقف اليومية التي يعيشها طفل الروضة
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It has became necessary helping the children to developing same of educational values which can be drawn from daily situations which the live. Especially the childhood stage is the basic building of value individual content since its establishment the societies take care of learning children and take care of them. Through their institutes which depended on, in this function. Therefore the importance of this, research is coming from the importance of this age stage and from importance and necessity of children aguirement the educational values and its development to them, and  the importance this research  coming from depending on guidance program with  new content and it is (al bum of pictures) fro

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Internal Islamic Certificates of Deposit (ICD) on the Profitability of Islamic Banks: an Empirical Research in Asia-Iraq Islamic Bank
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 As long as Islamic banks cannot operate in an environment that deals with traditional banking instruments based on the interest rate (bank interest) that is prohibited by Article No. (6) of the Islamic Banking Law No. (43) of 2015 which stipulates that (do not deal in any activity that carries Interest (neither taking nor giving)). Therefore it seeks to provide an alternative strategic solution within the framework of the provisions and rules of Islamic Sharia, on the basis of participating in profit and loss to avoid the method of interest taking and giving, to find investment methods to provide new financial products, such as Islamic certificates of deposit and investment funds according to the method Murabaha, speculation (Mudar

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Publication Date
Sun Nov 25 2018
Journal Name
Journal Of Planner And Development
أثر تباين الإمكانات السياحية في قوة الجذب المكاني للإقليم الحالة الدراسية: محافظة السليمانية ضمن إقليم كوردستان العراق
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Publication Date
Tue Jan 01 2008
Journal Name
Alustath Journal For Human And Social Sciences
أثر المنشطات العقلية في أستراتيجيات التعلم و الدراسة و أنماط المعرفة الفيزيائية لدى طالبات الصف الرابع العام
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Publication Date
Tue Jan 01 2008
Journal Name
Alustath Journal For Human And Social Science
أثر شكل سبعة المعرفي في اكتساب المفاهيم الفيزيائية و فهم طبيعة العلم لدى طالبات الصف الرابع العام
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Publication Date
Fri Jun 28 2019
Journal Name
Journal Of The College Of Education For Women
The Effectiveness of an Educational Program For Early Intervention depending on Illustrative Pictures to Acquire some concepts For Children with Hearing impairment
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“Child of today is a man of the future" this slogan is one of the most popular logos of international organizations and institutions that dealing with human beings needs in general and children needs in particular, whether these needs are educational, health, social, or economic. Children require special care and extra legal protection, since the child-raising is not the Child’s own issue, but it's the issue of the society in which he/she would integrate.

As the education and language skillsacquisition primarily associated with hearing, because human being receives most of the skills and knowledge through the hearing; that imitate sounds and learn how to speak isacquired only by hearing, so therefore the hearing - impairedchi

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
قياس مستوى جودة الحياة لدى أعضاء هيئة التدريس في الجامعة (دراسـة ثقافيـة مقارنة) لعينـات ( ليبيـة وعراقية ومصرية )
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The current study aims at identifying of the differences of life quality level for the academic instructors at Omar Al-Mukhtar University / Libya according to the city variable that the instructor belong to ( Libya, Iraq, Egypt ), and also according to gender Variable (Male - Female),To achieve the aims of study ,the researcher chose a sample consists of (210) instructors ( 170 males and 40 females) from four colleges at Omar Al- Mukhtar University/ Darna . The researcher built the scale of life quality which consists of (42) items in last version . The researcher has conducted the validity and reliability of the scale. and by using Analysis of Variance via (SPSS program). The research reaches the following results : 1-The life quality o

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