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 current research tries to identify the employment of the digital technology in the formation of the theatrical show space. The researcher started with the significant importance of the digital technology and its workings in the formation of the contemporary theatrical show being a modern, artistic, aesthetic, intellectual and technological means to convey the topic in an integrated manner, as well as its close connection with the creative directive vision and the creative designing vision. It provides a variety of models of numerous implications in terms of transmission and advancement of the relationships represented by clarifying the scenography and dramatic conflict forms according to the numerous motivations of the directo

Seit langer Zeit verbindet sich das Theater in Europa mit dem Begriff ''Dramatisches Theater''. Am Namen dieses Theaters erkennt man, dass es sich mit dem Drama beschäftigt. Um diesen Umstand näher zu erklären, braucht man, meiner Meinung nach, eine Erklärung des Begriffs 'Drama'.

,,Dieses Wort wird von dem griechischen- genauer gesagt, dorischen- Verb 'dran' (tun, handeln) abgeleitet und bedeutet Handlung”⁽¹⁾. Die Fixierung auf die Handlung bedeutet, dass alles, was der Zuschauer auf der Bühne sieht, vom menschlichen Verhalten abhängig ist. Dieses Verhalten wird als Experiment dargestellt. Das erinnert uns an Hegels Theorie: ,,Der Kern des Dramas war das menschliche Subjekt in einem Konflikt, einer ''dramatisc

The research aims to identify the impact of the visual teaching strategy by using infographics mathematics achievement for intermediate grade students. The experimental research method was adopted, as the experimental design of two independent and equal groups with a post test was used, whereas the experiment was applied on a sample consisting of (52) male students from first- intermediate grade students in (Al-Haq Al-Mubin intermediate school for Boys) of the General Directorate in Anbar Governorate - Department Education in Fallujah for the academic year (2021-2022), and the research sample was distributed equally on the two research groups, and Division (B) was chosen randomly to be the experimental group, while Division (A) was the cont

Reading roles as the third skill in the range of English as a Foreign Language (EFL) learning. Although the capability of reading in both academic and non-academic texts is assessed on standardized tests, few of oral interpretation of written language excludes images from estimating literary knowledge. This paper highlights strategies of reading comprehension and visual literacy. It aims to investigate either textual or visual reading in EFL can make an impact on students' comprehension. The effective use of visuals changes instructing reading comprehension recently.The imagery-text model can affect developing reading comprehension and enhancing intellectual thinking. The study hypothesizes that there is no relationship between reading and

With the increased development in digital media and communication, the need for methods to protection and security became very important factor, where the exchange and transmit date over communication channel led to make effort to protect these data from unauthentication access.

This paper present a new method to protect color image from unauthentication access using watermarking. The watermarking algorithm hide the encoded mark image in frequency domain using Discrete Cosine Transform. The main principle of the algorithm is encode frequent mark in cover color image. The watermark image bits are spread by repeat the mark and arrange in encoded method that provide algorithm more robustness and security. The propos

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

Select the researcher discussed problem of asking the following : Do you use visual intelligence strategy effective in the collection of students in the Department of Art Education in the foreseeable material ? The research aims to " measure the effectiveness of the strategy in the collection of visual intelligence students in the Department of Art Education in the foreseeable material ". To verify the objective of this research was identify hypotheses zero to measure the level of achievement in the foreseeable material second grade students in the Department of Art Education - Faculty of Fine Arts . The population of the research students in the Department of Art Education / Faculty of Fine Arts at the University of Baghdad who are stud

The modern dramatic forms used technical works represented by going back to the primitive origins of drama which participated in establishing it. Those employments were results of philosophical thoughts through which many scholars stimulated philosophical tendencies call for miss for the past and going back to the social life through which intimate relations are interacting. The most important thing that the scholars relied on was ceremony as a social phenomenon which people gather around it through sentimental communication relate their concerns in addition to considering it as an expressive style carries artistic characteristics can be benefitted of in the dramatic show.
These thoughts were represented in the performing activity of

Objective: To identify the effect of the cube model on visual-spatial intelligence and learning the skill of spikinging in volleyball for female students, The researchers used the experimental method by designing two equivalent groups with pre- and post-measurements. Research methodology: The main research sample of (30) female students was selected from the research community represented by second-stage students in the College of Physical Education and Sports Sciences - University of Baghdad for the academic year (2024-2025). The sample was divided equally into two control and experimental groups. The researchers conducted the sample homogenization process and the equivalence process between the two groups in the variables of visua