Preferred Language
Articles
/
vReiuZIBVTCNdQwCLb4M
The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks
...Show More Authors

The research aims to explain the role of cloud computing technology in facilitating the application of international financial reporting standards in Iraqi banks, by preparing a checklist that included a set of paragraphs to measure the level of application of IFRSs. In those banks and then the need to use cloud computing technology, and the researchers reached a set of conclusions, including, that cloud computing technology has a role in facilitating the application of international financial reporting standards in the banks, the research sample, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it in any time and from any place where the Internet service is available. The research also found that there is a shortage in the field of local knowledge and professional expertise. In addition to the difficulty of benefiting from international experiences that have succeeded in applying international financial reporting standards due to the difficulty of viewing and analyzing data prepared manually or traditionally, due to the dependence of most of the research sample banks on traditional means in managing their financial activities, which makes it difficult to upload them to the cloud and present them to experts to benefit from Their expertise that facilitates the application of international financial reporting standards. The research recommended the need to take advantage of the capabilities and capabilities provided by cloud computing technology in facilitating the application of international financial reporting standards (IFRS) in the research sample banks and reaping the benefits accrued, as well as benefiting from the experiences of international banks that have succeeded in the field of applying international financial reporting standards, especially in Arab countries. This is due to its proximity to the local environment by developing human resource skills and moving away from traditional means in preparing, preserving and communicating accounting information.

Crossref
View Publication
Publication Date
Thu Sep 01 2016
Journal Name
Journal Of Engineering | University Of Baghdad
Correction Factor for Methods of Installation of Piles Group in Sandy Iraqi Soils
...Show More Authors

Many problems are facing the installation of piles group in laboratory testing and the errors in results of load and settlement are measured experimentally may be happened due to select inadequate method of installation of piles group. There are three main methods of installation in-flight, pre-jacking and hammering methods. In order to find the correction factor between these methods the laboratory model tests were conducted on small-scale models. The parameters studied were the methods of installation (in-flight, pre-jacking and hammering method), the number of piles and in sandy soil in loose state. The results of experimental work show that the increase in the number of piles value led to increase in load carrying capacity of piled raft

... Show More
Publication Date
Sat Mar 30 2013
Journal Name
College Of Islamic Sciences
 The responses of the army overseer to the grammarians in the preposition section
...Show More Authors

This is a contextual study in face and isotope science, and I have made it in one of the terms faces and isotopes, which is the word (bad). Quranic also, and that is at every aspect they mentioned.
The nature of the research required that it be divided into three sections:
The first topic: I singled it out to show the types of contextual connotations.
- The second topic: I singled it out to define the word bad and its meaning.
- The third topic: I devoted it to the study of the word bad and explaining the significance of the Quranic context on the additional meaning and the original meaning.
Conclusion: It mentioned the most important results, which are:
1- The significance of the Quranic context is one of the most impo

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Iraqi opposition press from The P.M. Yaseen Al-Hashimi second term till the death of king Ghazi ( 1935 – 1939 )
...Show More Authors

At the beginning of 1935 theMinistry of (Yasin AL-Hashimi) was formed which was the result of the (Sulayikh)Conference .The new ministys policy was towards the authority of the one party and the exclusivity of power.The policy of (Yasin AL-Hashemi)has faced severe campaigns from the AL-Ekhaa and AL-Ahaly newspapers.The new ministry like its predecessor ministries . When it faces criticism from opposition newspapers .its shutting down newspapers and not accepting requests for them. Some opposition newspapers named Yassin AL-Hashemi (the dictator).Iraqi opposition newspapers have been neglected and deprived of press freedom although they were the main factor in educating the community and representing the public opinion of people . Lt appe

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The Image of the man in the series "The Cart and the Rain" by the storyteller (Badia Amin): The Image of the man in the series "The Cart and the Rain" by the storyteller (Badia Amin)
...Show More Authors

Abstract:

The research aims to monitor the image of the man in the group (The Cart and the Rain) by the storyteller (Badiaa Amin); With the aim of highlighting an aspect of feminist writing, especially with regard to the relationship of women to men, and determining the form adopted by the storyteller in drawing the features of men.

The research used the descriptive-analytical method in the space of its textual formation, which aims to stand on the text and deconstruct its narrative significance. To provide a comprehensive picture of it.

Three images of the man appeared in the group's stories, represented by (the authoritarian, the negative, and the positive), and the image of the authoritarian ma

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
The nature of the relationship between the states and the union in the United States of America
...Show More Authors

Knowing the nature of the relationship in federal systems lies in studying the political, social, economic and cultural forces, for their role in laying the foundations and the federal system. No matter how important the pillars of that system are, and through this research, we will learn how the political elites were able to crystallize this unique system, until it became one of the political systems that some countries seek to copy and apply its experience.

View Publication Preview PDF
Crossref
Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
The benefits of striking proverbs in the Holy Quran
...Show More Authors

The researcher dealt with the importance of striking proverbs in the Holy Qur’an and their uses and benefits in Islamic education and ethics and between the types of proverbs, so it emerged through the study the following things that the proverbs are of three types: authorized, latent, and transmitted, and it has been shown through the current study that the proverb has conditions that the proverb is not valid except There are five: (realism, clarity, environmental, meaning injury, and good pronunciation). If the example violates these conditions, it is not an example. This study showed that proverbs have a prominent role in persuasion, argument, statement, education, clarity, approximation, education, refinement, correct belief, etc.

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The pricing of the general food–stuffs in Islam
...Show More Authors

The prophet was against the monopoly . He warned the monopolies with great punishment . inspite of the high price in his time, he did not price , so did the rightely guided caliphes and the ummayads . Umar b abid al-aziz had been asked to price but he refused and said ―the prophet said ― ― God grieves ,pleases and fixes price ―
The monopoly was declard announce in the third and the fourth centuries of A.H . because of the weakness of the Islamis State and it’s failure to find the real reasons of it’s existence. Besides that they used the guaranty system in collecting the money . The guaranted shared in monopoly the food-stuff and sold it in high price .Add to that the foreign control on the executive power ,not to be menti

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The phenomenon of military governments in the Arab countries
...Show More Authors

The modern nation state, by virtue of its institutional nature, is divided into political and non-political institutions according to their respective jurisdictions. It is natural for non-political institutions to perform their functions under the control of the political establishment, for two reasons: first, Second: Ensuring the achievement of cooperation, harmony and integration between these different institutions in serving the stability of the society and its continuity and achieving its supreme objectives. The location of the military establishment is part of the non-political institutions of the state, since it carries out a non-political function that is based on defending the homeland against any threats that may threaten its s

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
Remorse in the poetry of the Dick gins hums
...Show More Authors

 

      Regret is a feeling that affects a person when he does something, realizing that his present situation would be better if he did not commit this act, or behaved differently in the past. It is also a look back. It makes a person feel dissatisfied, and hopes if he can change In the past, this research deals with the remorse of the hair of Dick Homs al-Jinn, who killed his sweetheart and his wife (Ward), after an alleged treason without being confirmed, and when he found out the truth he regretted killing her all his life. His poetry is studied carefully, and he has not received the attention of scholars like other poets of his time; and his unwillingness to keep up with

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
The role of journalism in the fight against terrorism
...Show More Authors

The media plays an important role in a number of functions performed by them. Press is one of those media which had and still have a clear role in addressing the various issues, topics, and events. Journalism is no longer as expressed by owners of the liberal theory – it seeks to raise the instincts – but it began to excite the minds of readers to meet their needs. At the same time, it does not neglect the search for the truth and work to deliver it to readers. Some have identified a set of tasks carried out by the press including the interest in public affairs, the needs of the community, work to provide happiness, what is beneficial and useful and combat the negative phenomenon and to address the deviations facing society. The comi

... Show More
View Publication Preview PDF
Crossref