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

This research is intended to high light the uses of political content in foreign Arabic / speaking websites, such as “ CNN “ and” Euro News“, The research problem stems from the main question: What is the nature of the use of the websites in the political content provided through them? A set of sub-questions that give the research aspects and aims to achieve a set of objectives , including the identification of topics that included , the political content provided through , the sample sites during the time period for analysis and determine that the study uses descriptive research based on the discovery of the researcher, describing it accurately and defining the relations between the components.
The research conducted the des

It has become familiar to see alchemy as a methodological approach that combines conscious, diverse, psychological, social, structural, and discrete approaches in the communications technology that Marshall McLuhan found to be able to extend our bodies and senses, The media discourse has a deep and superficial structure produced by the first, with its social, cultural and historical backgrounds, in a context that connects the image with the word, as the "meanings are made" - everywhere, as described by Jonathan ) In fashion, in the arts as a whole, and from its "signs" Our analysis of «meaning», in the media, and communication through advertising, magazines, newspapers, television, and the Internet. Therefore, alchemy is preoccupied wi

The current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo

Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

The research is dedicated to study technical and dramatic recruitment of the clown character in Child's Theater Shows This research consist of four chapters ; first chapter is dealing with the problem of the research which defined by the following question :" Does the educational and dramatic recruitment of the clown character achieved in Child's Theater Shows?"The research is summarized in sets of points such as :•Make use of this research for the benefit of employees in the child's theater , especially directors, actors, technicians, workers and dress designers .•To benefit concerned educational institutions in the field of child's theater ; such as : child's culture house , theater & cinema office which are belonging to the ed

In the present study, MIG welding is carried out on low carbon steel type (AISI 1015) by using electrode ER308L of 1.5mm diameter with direct current straight polarity (DCSP). The joint geometry is of a single V-butt joint with one pass welding stroke for different plate thicknesses of 6, 8, and 10 mm. In welding experiments, AISI 1015 plates with dimensions of 200×100mm and edge angle of 60^o from both sides are utilized. In this work, three main parameters related to MIG welding process are investigated, which are welding current, welding speed, heat input and plate thickness, and to achieve that three groups of plates are employed each one consists of three plates. The results indicate that increasing the weld heat input (t

Instruments for the measurements of radon, thoron and its decay
products in air are based mostly on the detection of alpha particles.
The health hazards of radon on general public are well known. In
order to understand the level and distribution of ²²²Rn concentrations
indoor in Al-Fallujah City; new technique was used, this technique
was three radon–thoron mixed field dosimeters is made up of a twin
chamber cylindrical system and three LR-115 type II detectors were
employed. The aim of this work was to measurement radon gas using
SSNTD technique door in in Al-Fallujah City, and estimation of
excess in cancer due to increment in radon gas. Results for samples
which are collected from January to

Land Transport regards a main element in the In Fra – structure of the national economy where distance and time shortness, open new opportunities of work, develop the different regions and rise the standard of living….

It is necessary to emphasize that the circumastances surrounding Iraq such as wars, economic sanctions, blockade occupation effected negatively upon economic Indicators of land Transportion including Value of output Value added contraction of Investment allocation and  Investment expend tuer and the period of implementation and fulfillment of the projects of Land Transport to be ready to offer their service in underdeveloped country Like Iraq aiming to satisfy Fast and acomprehensi