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Contemporary accounting thought problems and its Roles in creation Global financial crises: An analytical study
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  With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.                         

  We opinion that the above critics mentioned to problems in accounting thought, despite of numerous stages that accounting theorize went through until our present time except we facing problems thinking can described that critical weakness belief of accounting reporting, there for usually the global financial crises places problems under microscope and push us to more effort in order to raising engine accounting thought so raising accounting practices controlling with scientific origin.

 The present paper focuses on problems that associated with global financial crises, where we of opinion and we are still at the beginning of the new millennium that the big challenge of contemporary accounting thought lay in solving these problems.                       

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
Among the hadiths of righteous deeds mentioned in the expiation of sins -An analytical study-
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The almighty Al-Bari imposed on Muslims easy and accessible worshipers for every individual who is eligible to commission, so whoever performed it rightfully, God rewarded it with the best reward. From the Muslim, the Almighty made the Almighty to the types of acts of worship and acts of righteousness as a reason for the remission of sins that were advanced and late, so I chose a topic (from the hadiths of righteous deeds mentioned in the atonement of sins) as a research drawn from the master’s thesis called (the hadiths of the atoners of sins that were presented and delayed - An analytical study- ), And collect in this research kinds of acts of righteousness that bring the mercy of God Almighty to His servants and be a reason for the

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
Arab political systems: the problems of politics and governance Entrance
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Arabian Political Regimes: Problems of Policies and Rule; An Introduction to Interpreting (The Arabian Spring) The Arab Region witnessed, since 2011, critical changes overthrew a group of Arab regimes in some of its countries, and the reaction of these changes are still going on up to now. These changes were given lots of justifications and interpretations. The current study tries to concentrate on the most important problems which were due to what was known as (The Arab Spring). The study proposes that the crisis which the countries of the area are exposed to is not spontaneous in many of its aspects. It is totally a crisis of rule and policies. Because it is a reflection of the nature of authority in the Arabian regimes on the one hand

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Structural and contextual dimensions For the connection of static T feminization An analytical study
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After looking at the books of the first two grammarians, may God have mercy on them and reward them for what they have provided us with the rules of service to the Book of God and service to Arabic, we must highlight some of the things that the grammarians wanted to clarify, which did not come out of what they proved, but we are working on the statement of the issuance of the passport Provisions from the syntactic industry, and whether it is intended to prove a rule is not very added to the statement of speech, and we know that language, any language was the function of understanding; therefore they said: (speech is a useful word that indicates the benefit improves silence on them), and this concept between Grammatical controls and conte

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Accounting measurement of intangible assets (websites) within the framework of international financial reporting standards An applied study between a sample of Iraqi commercial banks)
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The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Measuring of accounting conservatism practice in companies listed on Iraq stock exchange
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   The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
IRAQ TELEVISION AND THE PROBLEM OF EMERGENCY PROGRAMS : (An Analytical Study of Emergency Programs in Iraq TV)
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The success of any media work in our contemporary life is based on proper planning. Television in Iraq is like any media outlet that adopts clear planning and programming in order to achieve the goals set in the news, entertainment, education. Iraq TV relies on four programming plans in one year (short term), but we often receive central instructions directly from the Minister of Information ordering to cancel the program plan and what was scheduled for broadcast to be finally replaced by alternative or emergency program associated with an incident, occasion or important news, these programs are all called (emergency programs).

In this present research we will be dealing with these programs as well as the extent of their impact o

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Cultural harmony and its in contemporary Mexican painting: حمدية كاظم روضان المعموري
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  We live in a world where cultures and visions overlap .. Therefore, every society seeks to create a harmonization that is in line with the data of those special cultures and reproduces those cultures and defines their paths. There are cultures based on historical action and experience and others that work on historical displacement, and art is one of the most important means of transmitting cultures and establishing their aesthetic harmony. This research is concerned with studying (cultural patterns and their representations in contemporary Mexican painting) and it falls into four chapters. The first chapter is devoted to explaining the research problem, its importance, the need for it, the goal of the research, and identifying th

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Publication Date
Sun Jun 30 2013
Journal Name
College Of Islamic Sciences
ا Hadiths prohibiting the intimidation of a Muslim in the six books - an analytical study
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This research deals with the hadiths of intimidation. An analytical study of the serious effects of intimidation in society. Intimidation and intimidation of a Muslim is a serious matter, because of the anxiety, intimidation, and dispossession of others ’rights, but some consider it easy, and others intimidate jokingly or seriously, which may lead to such intimidation to have effects Serious.
For intimidation entails the death of the individual, the disappearance of his mind, or the loss of his money, etc., from here the need was urgent; to show the vision of the prophetic Sunnah in denouncing intimidation, so we had this humble research tagged with (hadiths prohibiting the intimidation of a Muslim in the books The six are an analyt

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Importance of Strategic Orientation Dimensions in the Iraqi National Security Service: An Analytical Study
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The current research aims to identify the level of strategic orientation and its dimensions (vision, mission, goals, and values) in the Iraqi National Security Service (INSS). The researchers followed the descriptive analytical approach as one of the forms of analysis and organized scientific interpretation to describe a specific phenomenon or problem, adopting the form questionnaire being the main source in collecting data and preparing for this. Based on the program of the Statistical Package of Social Sciences (SPSS 26) to analyze the data and come up with the final research results to identify the opinions of the intended sample on the subject of research, and the questionnaire of (20) paragraphs included the search variable, and was

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
An analytical study of the reality of chemical industries in Iraq for the period (1995-2007)
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Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included i

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