The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

The paper aims to identify the impact of discrete realization strategy in the development of reflective thinking among students: (males/females) of Qur'an and Islamic education departments for the course of Islamic jurisprudence according to the variability of sex. The researcher used the experimental approach and adopted an experimental determination with a set part of the two groups (experimental and controlled). He selected the sample deliberately which consists of (147) students spread over four classes (experimental males/ experimental females/ controlled males/ controlled females), and it took last for an academic year of (2010-2011). He, then, prepared a post test to measure the reflective thinking with his five skills (skill of o

Passive optical network (PON) is a point to multipoint, bidirectional, high rate optical network for data communication. Different standards of PONs are being implemented, first of all PON was ATM PON (APON) which evolved in Broadband PON (BPON). The two major types are Ethernet PON (EPON) and Gigabit passive optical network (GPON). PON with these different standards is called xPON. To have an efficient performance for the last two standards of PON, some important issues will considered. In our work we will integrate a network with different queuing models such M/M/1 and M/M/m model. After analyzing IPACT as a DBA scheme for this integrated network, we modulate cycle time, traffic load, throughput, utilization and overall delay

The research aims to know the impact of the innovative matrix strategy and the problem tree strategy in teaching mathematics to intermediate grade female students on mathematical proficiency. To achieve the research objectives, an experimental approach and a quasi-experimental design were used for two equivalent experimental groups. The first is studied according to the innovative matrix strategy, the second group is studied according to the problem tree strategy. The research sample consisted of (32) female students of the first intermediate grade, who were intentionally chosen after ensuring their equivalence, taking into several factors, most notably (chronological age, previous achievement, and intelligence test). The research tools con

The importance of the research in the preparation of special exercises to develop some types of basketball scoring as a contribution to help the physical education teacher to find successful educational alternatives. The purpose of the study was to prepare special exercises for the cognitive (cognitive) survey in the development of motor satisfaction and learning some types of Scoring for basketball for students. Learn about the effect of cognitive exercises in cognitive development in students. The survey included students from the first stage of the Faculty of Physical Education and Sports Science \ University of Diyala (159) divided into 6 people. The sample was randomized by (b) and (b) D) and after dispersion by the standard method In

The research aims to know the impact of science, technology, engineering, and mathematics education on both creative thinking and mathematical achievement. To achieve it, the two researchers followed the quasi-experimental approach with an experimental design for two groups, one experimental and the other a control. The research sample consisted of (32) female students from the fourth scientific grade in Al-Intisar Preparatory School for Girls/ AlRasafa, First Directorate. The sample was chosen intentionally and was divided into two groups: a control group studying by the traditional method, their number (16), and an experimental group that applied the STEM approach, their number also (16). There was parity between the two research groups i

The study aims at identifying the sources of information and explaining their role in e-learning from the viewpoint of the Iraqi college students. The researchers relied on the descriptive method of the survey method to collect data and know the point of view of undergraduate students from the Department of Information in the College of Arts / Tikrit University and the Department of Quranic Studies at the College of Arts / University of Baghdad. The questionnaire was used as an instrument of the study, the research sample is (120) students; each section has (60) male and female students. The study concluded that there are many types and forms of information sources that students receive through electronic educational platforms from text con

The design fabrics of the most important episodes that are at the core process rhetorical communication, until they became these episodes ample room for research and investigation, and the issue of non-familiar formality is nothing but the result of those relationships Constructivism, which is the result of an effort builders coherent activate the shape and attributes of phenotypic, therefore it will cause him a lot of questions about his and founded the organization in order to activate the speech communication between the product(cloth)and the receiver .On this basis, the research problem identified on imposing the question follows:1. Does the non-familiar formal role in enriching communication discourse of women's fabric designs?2. Ar

Our dear country faces many and varied challenges aimed at its history, civilization, its people, the scourge of drugs and psychotropic substances and their misuse. Therefore, we have a historical, ethical and professional responsibility to coordinate efforts and cooperation between all concerned to protect the Iraqi society from the threat of this scourge. Creative sources have varied in the variety of expressive means in politics, literature and the arts, in their style and technical treatment of various topics with innovative manifestations and intuitive interactive with visions as well as influences Psychological expressive descriptions of visual scene, it is one of the media and propaganda that contribute to the raising and developm