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اثر العولمة على السياسات و التطبيقات المحاسبية
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The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development  in the communication net which had made the world like a small village .

Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .

So with this development there is a clear need to consolidate  the concepts , policies ,and applications which the companies use it in treating its financial events .

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Applying Mind Mapping Technique as a Pre- Writing Tool on EFL College Students in Essay Writing
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Based on the assumption that the more teachers know about brain science, the better
prepared they will be to make instructional decisions.
Mind Mapping is a powerful tool for assisting any form of writing. Language is an
important device and a very beneficial means for human being to communicate with other
people .Writing is one of the language skills that will never be left in education.
The study aims at investigating the Impact of applying mind mapping technique as a prewriting
tool on Iraqi EFL college students in essay writing. To do so, 60 EFL college students
were divided randomly selected and divided into two groups experimental and control. Prior
to treatment, participants of the both groups were given a

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
The Calculation and Analysis of the Total Electron Content Over Different Latitudes and Seasons Using the Numerical Trapezoidal and Simpson Methods
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It has been shown in ionospheric research that calculation of the total electron content (TEC) is an important factor in global navigation system. In this study, TEC calculation was performed over Baghdad city, Iraq, using a combination of two numerical methods called composite Simpson and composite Trapezoidal methods. TEC was calculated using the line integral of the electron density derived from the International reference ionosphere IRI2012 and NeQuick2 models from 70 to 2000 km above the earth surface. The hour of the day and the day number of the year, R12, were chosen as inputs for the calculation techniques to take into account latitudinal, diurnal and seasonal variation of TEC. The results of latitudinal variation of TE

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
Technique and music of letter poetry in Nali’s poetry: هونەر و مۆسیقای «پیتەشیعر» له شیعری نالیدا
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Musicality is a fundamental feature of poetry that takes the interest of scholars and critics. Most poets rely on a variety of literary devices and techniques to bring music to their work like rhymes - words that appear at the end of lines in poetry - and on arranging words techniques in such a way to create a pseudo melody, which is achieved primarily by patterning (or repeating) certain sounds. Such a poetic rhetorical and verbal enhancer’s aspect represented ever since the beginning of the classical poetry has been manifested more evidently in Nali’s poetry. His poetry is marked with particular letters that have played a substantial role in the rhyming that rings like cymbals or jingle like internal elevated rhymes. Within a descr

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
ادوار إدارة المعرفة التنظيمية و رأس مال الزبون العلاقة والأثر/ دراسة تطبيقية على القطاع المصرفي الأهلي في محافظة النجف الاشرف
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يختبر البحث الحالي علاقة الأثر والارتباط بين إدارة المعرفة التنظيمية (المتمثلة قيادة المعرفة، تنظيم المعرفة، عمليات المعرفة، ثقافة المعرفة، تطبيق المعرفة، تقاسم المعرفة) ومتغير (رأس مال الزبون) في مجموعة من المصارف الأهلية في محافظة النجف إذ تمثلت مشكلة الدراسة بمدى دور إدارة المعرفة في هذه المصارف فضلاً عن الزبائن الذين يتعاملون معها، وقد استخدمت استمارة الاستبيان كأداة رئيسة لجمع البيانات إذ تم تو

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Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
The Conflict of Active Regional and International Powers over Nagorny Karabakh Region: وداد حسين خضير علي , و مهيمن عبد الحليم طه الوادي
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      The current study is descriptive; it focuses on studying the contemporary geopolitical problem, and sectarian differences in Caucasus. Nagorno-Karabakh is considered an important disputed region nowadays. Many parties and states participated in this dispute, especially after the conflict had developed into an open war between Armenia and Azerbaijan. Thus, the study aims to examine the causes of the conflict in this region, analyze the international positions on this conflict, and find if Armenia was able to occupy this region. The methodology adopted by the researchers is the functional approach, and the theory of power analysis that Cohen created for analyzing all strengths that drove each of the parties t

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Comparison between Ghassan Kanafani's Novel " Ma tabaqa lakom" and William Faulkner's "The Sound and the Fury" from the Perspective of the American School (the methodology of the novelistic theme and style): مقایسة دو رمان "ماتبقّي لكم"کنفانی و " خشم و هياهو"ی فاکنر بر اساس مكتب آمريكا (بررسی روش شناختی محتوایی و سبکی )
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     Being the meeting points of the world different languages and out of a scholarly perspective, comparative literature represents a cultural leap as well as an artistic and intellectual development or a global literary movement of both prose and poetry. Such homogenous literary structure requires a systematic and coherent study of the literary output of the people different cultures and civilizations. It also represents the theoretical approach of the present study that debates a systematic comparison between Ghassan Kanafani’s All That's Left to You and William Faulkner’s. The Sound and the Fury.  Within the perspective of the descriptive analysis approach, the present paper discusses th

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Laser
Laser Microdrilling and Nanodrilling of 8009 Aluminium Alloy using Nanoparticles
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 The microdrilling and nanodrilling holes are produced by a Q-switched Nd :YAG laser (1064 nm) interaction with 8009 Al alloy using nanoparticles. Two kinds of nanoparticles were used with this alloy. These nanoparticles are tungsten carbide (WC) and silica carbide (SiC). In this work, the microholes and nanoholes have been investigated with different laser pulse energies (600, 700 and 800)mJ, different repetition rates (5Hz and 10Hz) and different concentration of nanoparticles (90%, 50% and 5% ). The results indicate that  the microholes and nanoholes have been achieved when the laser pulse energy is 600 mJ, laser repetition rate is 5Hz, and the concentration of the  nanoparticles (for the two types of n

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Publication Date
Tue Aug 31 2021
Journal Name
معرفة
نسبة مساهمة التدفق النفسي في بعض مهارات الجمناستك الإيقاعي و فعالية رمي الثقل بالساحة و الميدان
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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Synthesis, Characterization, and Investigation the Inhibitory Impact of Thiosemicarbazide Derivative toward the Corrosion of Mild Steel in Acidic Media
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        In this study we focused on the determination of influence the novel synthesized thiosemicarbazide derivative "2-(2-hydroxy-3-methoxybenzylidene) hydrazinecarbothioamide" (HMHC) influenced the corrosion inhibition of mild steel (MS) in a 1.0 M hydrochloric acid acidic solution.This is in an effort to preserve the metal material by maintaining it from corrosion.The synthesized inhibitor was characterized using elemental analysis, and NMR-spectroscopy. Then the corrosion inhibition capability of (HMHC) was studied on mild steel in an acidic medium by weight loss technique within variables [temperature, inhibitor concentration, and time]. The immersion periods were [1:00, 3:00, 5:00, 10:00, 24:00, and 72:00] hours and the tem

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The human sense organs and it's significance In the great Qur'an: The human sense organs and it's significance In the great Qur'an
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Abstract:
Thanks for people's God who brought the great book, prays and peace for
his prophet "Mohammad" the master of missioners to all people.
Allah created human being in it's best way and give him a soul thus ,
he will be a human with faith that has movement and life and the centre of his
soul is the sense which differentiate human from other animals. This
sensation generated from different senses that made the soul.
God had given him a protected heart, talkative tounge and clear seeing
to understand with consideration, so he will prevent himself of falling in wrong
by thinking and situation that he will pass by.
The significance and probability of sensation had talken our attention in
Qur'an . Hence

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