Preferred Language
Articles
/
jpgiafs-634
Technological Literacy in Educational Programs in The Department of Accounting: As one of the Resources of Human Development
...Show More Authors

Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , academics …etc.These departments are considered the principal source of human development sources in Iraq .The essentiality of this research begins , at the present time , from its role that enables Iraq to achieve ever-lasting development kept pace with the development in the era of information technology and knowledge . Accounting developments face several challenges which require change in educational programs suit these development and be able to develop the capacities and skills of their out-comes , as qualified students or graduates to acquaint with work environment and to show the factors required to achieve that through "technology literacy" in accounting teaching programs for the graduates of accounting as a main source to develop this branch of study professionally and academically .The research resulted in a number of recommendation the most important one is that " Technology Literacy " should be included in accounting teaching programs through four-year study in the department of accounting as an objective to supply the students with the necessary skills and knowledge that enable them to apply these techniques in their practical lives , when they join the labour-market . Thus the universities should work on contracts with developed universities in the world to get experiences in this field and try to Shane such universities to develop the teaching programs in our universities.                               

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
The Aesthetic of the Textual Interferences in the Poetry of the Ghawani's" A Miracle Nice of your Imagination as a symbol"
...Show More Authors

     إنّ التّأمّل في الدّراسات الأدبيّة النّقديّة الحديثة الّتي تنظر إلى النّصّ أنّه لوحة تتشكّل من مجموعة تداخلات نصّيّة سابقة للنصّ المُنتج أو مُعاصرة له، تدفع القارئ إلى الغوص في أعماق النّصوص وتحليلها والكشف عن الآليّات والإجراءات الّتي اعتمدت في إنتاجه، وإظهار الجماليّات الفنّيّة التي شكلت في مُجملها كائنا حيّا يُعبّر عن حالات إنسانيّة مُستمرة الحدوث رغم تقادم الأزمان.

فالبحث هذا يعمد

... Show More
View Publication Preview PDF
Publication Date
Tue Apr 11 2023
Journal Name
College Of Islamic Sciences
Collision in the dispute between the two imams Shafi’i and Abu Hanifa by Sheikh Mansour bin Muhammad bin Abd al-Jabbar al-Marwazi al-Samani Abi al-Muzaffar (d. 498 AH) from the issue (If one of the Muslim spouses apostatized and one of the infidel spouses
...Show More Authors

The science of jurisprudence is one of the legal sciences that scholars have been interested in since the first centuries of Islam, and they wrote many books about it, and the science of manuscripts is considered one of the scientific achievements in which many scholars emerged, including Imam Al-Samaani, so I chose this manuscript related to Istism to clarify its concept and meaning for all people, The student (Ali Ahmed Abdel-Aziz Sheikh Hamad) preceded me in the investigation of part of the book, and it was facilitated for me, by the grace of God Almighty, to investigate the issue (if one of the Muslim spouses apostatized and one of the infidel spouses converted to Islam until the end of the issue of if the two spouses were taken capt

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Eastern Journal Of Medicine
The role of Human Cytomegalovirus (HCMV) in Patients with Active Coeliac Disease (CD)
...Show More Authors

Researchers have recently increased their focus on the link between autoimmune diseases and infections. Most of the recent research indicates that silent human cytomegalovirus (HCMV), may have diverse roles in the initiation, development, and exacerbation of autoimmune diseases, such as coeliac Disease (CD) and inflammatory bowel disease. The aim of this study is to evaluate the role of HCMV infection in Iraqi patients with CD. Serum samples were obtained from 60 patients with CD, and from 60 healthy subjects. Enzyme-linked immunosorbent assay was used to determine the Anti-Transglutaminase IgG/IgA, Anti-gliadin IgA/ IgG, as well as the HCMV IgM/ IgG levels in the serum samples. Significantly higher percentage of positivity for seru

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Sat Aug 09 2025
Journal Name
Nasaq
The effectiveness of educational-learning design according to the model of brain compatibility in collection among middle first- grade students in Mathematics
...Show More Authors

The research aimed to identify "the effectiveness of educational-learning design according to the model of brain compatibility in achievement among firstmiddle grade students in mathematics", in schools affiliated with the Second Karkh Directorate of Education. To achieve the goal of research, the following zero hypothesis has been formulated: " There is no statistically significant difference at the semantic level (05.0) between the average scores of experimental group students who will study with design accreditation (educational - learning) according to the brain compatibility model and the grades of control group students who will study in the usual way in the achievement thinking test". The research community, which is represented by

... Show More
View Publication
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Developmental loans in Developing Wheat and Barley Crops In Iraq for the Period ( 2006 – 2012)
...Show More Authors

The present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of monetary policy in achieving economic stability and growth in Iraq for the period (2004-2011)
...Show More Authors

The objective of this research to analyze the effectiveness of monetary policy in achieving economic stability and growth for the period 2004-2011 ،This period of time saw a fundamental shift in monetary policy after the issuing new law the Central Bank of the full independence of the monetary authority ،This is Prompt the monetary authority to bring about a change in the philosophy and objectives and the tools used to achieve the desired  goals ،Which give them the ability to control the size of the money supply and to achieve price stability Indeed، Monetary policy has been able to achieve the golden triangle of economic stability ،Consisted of staff، exchange rate stability and low and stable general level of prices

... Show More
View Publication
Crossref (3)
Crossref
Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Dividend Policy on Earnings Quality in The Companies listed in Iraq Stock Exchange
...Show More Authors

The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 04 2015
Journal Name
Environmental Earth Sciences
Isotopic study of water resources in a semi-arid region, western Iraq
...Show More Authors

View Publication
Scopus (36)
Crossref (24)
Scopus Clarivate Crossref
Publication Date
Sun Aug 18 2019
Journal Name
Political Sciences Journal
Constitutional amendments in the era of Justice and Development Party after 2002 (reality and ambition)
...Show More Authors

Abstrct The Turkish political system has undergone exceptional and unprecedented circumstances, represented by a series of security and political unrest that has cast its shadow over the Turkish state and regional and international challenges. It has never been a pretext or pretext for continuing the comprehensive reform process. The constitutional amendments of the 1982 Constitution, Justice and development, whether political, economic or social, is not a reaction to a difficult reality; it is a system of governance and a national option stemming from within. It promotes national unity and enshrines democracy and the concept of public rights and freedoms.

View Publication Preview PDF
Crossref
Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship of public budget deficit on external debt in lraq with in the framework of joint integration of the period (1990 – 2016 )
...Show More Authors

 

Abstract

The term public budget defects became nowadays a chronic, economical phenomenon, almost all the countries weather advanced or development country suffered from it, despite the different visions to economic schools of a thought to accept or reject the deficit in public budget but the prevailed opinion that is needed to rule the role of the state by reducing the public spending which led to continuous deficits in public budget and the consequent upon increase in government borrowing, increase taxes on income and wealth, thus weakening the in contrive for private investment which contributed to the increase of in flationary stagnation, it became a duty to state covered by the lack of financial sources

... Show More
View Publication Preview PDF
Crossref