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دور ومسؤولية مراقبي الحسابات في العراق تجاه الأفصاح الألكتروني للقوائم المالية
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This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing job and the responsibility bounding of the account observer towards it. The coming part focuses on the experimental aspect in which a questionaire list has been prepared and then given to a number of account-observers in Iraq. The last part is related to the main findings which the research has reached at, then, a number of recommendations have been suggested depending on the pervious findings.

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Publication Date
Sat Oct 01 2016
Journal Name
Al–bahith Al–a'alami
Semiotics of Senses in the Holy Quran
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This study is based on the basic idea: that human communication does not stop at the limits of words spoken, but extends to include the movements of the body and its members, such as the face, hand, eye, hearing, touch, taste, sensation and the public body.
The human movements represented by polarization, frowns, tattoos, and movements are all auxiliary tools that reach meanings and affect others greatly.
 Perhaps their importance is also in their ability to translate what is going on in the soul, and to show it to the outside body members, without the control of the human in many cases, it is thus an important factor in the process of human communication.
The purpose of this study is to show the senses of the senses in the

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Publication Date
Sun Jul 01 2007
Journal Name
Political Sciences Journal
حقوق الانسان في الدستور الامريكي
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حقوق الانسان في الدستور الامريكي

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Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
The concept of rhythm in the play
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The training of great importance in the play, in building optic and intellectual broadcast codes tags, and then comes after the recipient at the reception of such codes and decoded tags, and is the rhythm, the color of the most important elements of configuration, consistent with other elements, Kaltmathl, and focus, and harmony, and dissonance

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Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Shorthand and Implicit in Graphic Design
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 Reduction represents a form of artistic abstraction to express things with formal symbols that suggest the content of the idea, as the beauty of the design artwork cannot be unique in the form only, but in revealing its meaning as well. He resorts to shorthand to express the content of his idea related to design necessities and needs to achieve a specific function whose role is crystallized through the form that follows the function. The importance of the research was also represented in: Benefiting workers and scholars in the field of design with regard to shorthand and implicit in graphic design. The aim of the research: to identify the relationship between implicit meaning and reduced forms in graphic design. And the aesthetic of fo

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Publication Date
Sun Apr 01 2007
Journal Name
Journal Of Educational And Psychological Researches
أساسيات تربوية في تنمية الشخصية
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أهمية البحث والحاجة أليه

لماذا الأهتمام بالشخصية ؟

  • بسبب الواقع العالمي المنكوس حيث بات الأنسان يعيش غريباً معزولاً عن أعماق ذاته ، ويحيا مقهوراً من أجل الوسط المادي الذي يعيش فيه .
  • أن خلاص الأنسانية الأكبر لن يكون ألا بالنمو الروحي والعقلي للأنسان ، وتحسين ذاته وأدارتها على نحو أفضل ، وليس في تنمية الموارد المحدودة المهددة بالهلاك .
  • أن ت

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
The idea strategy in the theater
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There is an association between the signifier and the signifier. This association shows the eyeball, which acquires a direct presence and whose presence influences the level of production of the hidden connotation. Because the theatrical presentation is a series of auditory-visual functions, these signs are looking for the exploration of their meanings and their evocation to form a complete loop to achieve the association of the above. This is what made the researcher to monitor the abundance of semantic shifts in theatrical presentation as long as the implications of the strategy continue in the game of semantic production with multiple horizons, and the idea in theatrical presentation tolerates multiple readings according to the refere

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Publication Date
Sun Jul 01 2018
Journal Name
Political Sciences Journal
االبرالية في الخطاب السياسي العراقي
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اللبرالية في الخطاب السياسي العراقي

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Publication Date
Fri Aug 08 2025
Journal Name
Al–bahith Al–a'alami
The Interactive Communication and its Reflection on Social Capital
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The Internet makes the world like a small village. It has the ability to make groups of the same ideas, thoughts, and identity close to each other by gathering them in one place. It is a way to communicate and share information and opinion; shaping and sharing of comprising individuals with common interests and the participation of individuals in a fruitful dialogue results in achieving a set of goals promote ideas and mobilizing people about issues and events of common interests.

To address the relationship of the internet via interactive communication and its ability to achieve social capital and discuss issues and various social events, the study sees that the problem of the study could be formulated as follows:

Consid

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
The shield And its provisions in Islamic jurisprudence
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Since I live in a society in which violence has become widespread, and killing among its own people flared up till they began to kill under the excuse of taking shelter, in these pages I would like to explain the status of taking shelter in the light of Islamic Law (Sharia), exploring scholars’ opinions in the legitimacy or illegitimacy of this issue according to the legal standards.
And, to acquaint people, and myself in the first place, with the true nature and the gravity of this issue; to expose it to those who are unaware of it; to remind those who are already aware of it. I would refute the fabrications, remove the suspicions which surround it untill it made the forbidden permissible; the wrong right. I would explain to those

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
Orphan care In the Islamic perspective
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I was invited to deliver a research paper on orphan care at the Center for Psychological and Educational Research. So I sought help from God Almighty and began writing a research in which I explained the meaning of the orphan, his condition, and the Holy Qur’an’s care for him. Therefore, I intended for the title of my humble research to be (Caring for the Orphan in the Islamic Perspective), since the papers were mixed up in the time of accidents, disasters, and deadly weapons, all of which reap men more than what we suffer. In this wounded country of ours, with civil wars, sectarianism, and insecurity, research began to solve the problem of orphans at a time when society had become an orphan with no shepherd. When I addressed this to

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