The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the setters of international accounting and financial reporting standards gave flexibility and alternatives to use them in various bodies in proportion to culture, laws and economic factors, and that this flexibility somewhat made the issue of consistency and consistency in the application of standards and may constitute an obstacle to the comparison process, so here comes the role of international evaluation standards To develop solutions from Through the application of basic mechanisms and multiple evaluation methods to determine consistency and consistency and reduce the risks of flexibility, and according to that vision, several recommendations were reached, the most important of which is that international evaluation standards have a role in enhancing the quality of financial reporting through the basic characteristics of accounting information, especially the appropriateness feature through the use of the entrance and the basis of the market on In accordance with international evaluation standards using fair (market) value to achieve the quality of financial reporting through the appropriateness feature using the statistical models referred to previously.
The holy city of Najaf is a vital space that helps to bring people together within a particular context, thus strengthening intellectual communication, community participation and increasing opportunities to learn about different cultures
يتناول هذا البحث اساسيات التعامل بين الرسول الأعظم r وبين المخالفين له في المعتقد، وضرورة التسامح الديني الذي أقره الاسلام وطبقه الرسول الكريم r في حياته، وعلمه لأصحابه الكرام t، وأصناف الناس الذين تعايش معهم الرسول r مدة سيرته العطرة، لاسيما الكفار وأهل الكتاب والمنافقين، مستندا إلى كتب التفسير والحديث النبوي الشريف، وقد جعل الباحث لكل منهم مبحثا مستقلا ، ثم انتهى إلى الخاتمة وأهم التوصيات .
Among the imams who honor the soil of Iraq by embracing their remains is Imam Al-Qasim Ibn al-Imam Musa Ibn Ja'far ibn Muhammad ibn Ali ibn al-Hussein ibn Ali ibn Ali ibn Abu Talib, Amir of the believers Al-Kadhim (may peace be upon him ), the mother of the sons and the mother of his brother Imam Ali ibn Musa al-Rida (may peace be upon him), buried in the Holy QOM (1)It is one of the doors of need for Shiite Muslims All the stories of imams are similar in terms of injustice
This study deals with the region of the Babylon governorate in Iraq during the Proto-Literate and Early Dynastic periods. It is the region of the well- known ancient capital Babylon. The earlier period includes Late Uruk, Jamdat nasr, and the first epoch of the Early Dynastic period. The latter includes the second and third epochs of the Early Dynastic period. The both periods had lasted more than one thousand years (3500-2334 BC
تزخر ذاكرة بغداد ب سماء العديد من الشخصيا ث في الناشطة والبارزة والتردي
لهذا الاثر البارز والمثير في ميدان الابداع و
God Almighty sent down the Noble Qur’an to guide people in all areas of their lives, including the field of functional business.
This study tested the impact of region and gender on adolescents 'stress perceptions and coping styles. A total sample of 650 adolescents (5 9.4% female) from 2 countries (Iraq - Algeria). Samples of n = 325 were drawn from each country completed questionnaires on stress and coping behaviors in four domains (school, parents, peer, and future). Results revealed that levels of perceived stressfulness of issues in different domains were universally similar among adolescents from the two countries. School-related stress received the highest rankings, Parent- , future-, peer-related stress, ranked (second, third, and fourth) respectively. Differences emerged with respect to coping style depending on region and gender. Coping sty
... Show Moreتحديات العولمة للهوية العربية و دور الجامعات العربية في مواجهتها
An automatic text summarization system mimics how humans summarize by picking the most significant sentences in a source text. However, the complexities of the Arabic language have become challenging to obtain information quickly and effectively. The main disadvantage of the traditional approaches is that they are strictly constrained (especially for the Arabic language) by the accuracy of sentence feature functions, weighting schemes, and similarity calculations. On the other hand, the meta-heuristic search approaches have a feature tha
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