The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need to adopt standards financial reporting (IFRS11)), to contribute to the promotion decisions related to joint arrangements as well as assessing the result of entering into such projects.
تتنوع الإمراض التي تدعى بإمراض العصر وتتعقد باستمرار والتوازي مع تقدم البشرية في مجالات التطور العلمي والاجتماعي ومختلف مجالات الحياة الأخرى .
فبالإضافة إلى الإمراض الفيروسية والعضوية والنفسية هناك مرض تعاطي وإدمان المخدرات (الهاشمي , 2002 ، ص1).
لم يعد خافيا على احد إن خطر الإدمان على الكحول والمخدرات والمؤثرات العقلية أصبح اليوم يهدد امن وسلامة العديد من دول العالم
... Show Moreعرض كتاب (وهم التحكم : القوة والسياسة الخارجية في القرن الحادي والعشرين)
تعد ظاهرة الإتجار بالنساء جريمة من الجرائم ضد الأنسانية لما تنطوي على عدوان صريح وواضح على القيم الأنسانية والجماعات البشرية اذ تجعل من النساء سلعة رخيصة ومحلا للعرض والطلب، يمكن تداولها واستغلالها بالوسائل كافة غير المشروعة، فعلى سبيل المثال ان الاتجار بالنساء والأطفال لأغراض الدعارة والاستغلال الجنسي وبيع الأعضاء البشرية والزواج القسري والاستغلال السيء للمهاجرين بصفة غير شرعية، كلها تعد جانباً من جوان
... Show MoreThe objective of the research is to find the best method to estimate rice crop through out evaluating the applied methods of stratified random sampling .By using different sorts of sampling estimators, a comparison was held among the variances of the mean for simple random sampling, stratified random sampling(var()) and separate regression estimator. The results indicate that the separate regression estimator give best estimations. The approximate cum.f4/5 method was used to determine the optimum stratum boundaries, new strata was put and then var () was calculated .In comparison with strata used nowadays in central statistical organization, the new strata led to obvious decrease in the variance. The stratified mean wa
... Show MoreIbn Hajar is one of historian who had a role in historical writing represented by his writings in those active participation in the Arab-Islamic civilization, particularly his approach to intellectual, and pictures of us in his book that's part of the intellectual heritage, but a line that was a key part of the book, any manuscript
The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.
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... Show MoreIt is summarized that Abu-Baker Al-Soly is one of Arabic Muslim scientists who had special style in literary writing specifically in sciences and knowledge that had depended on the encyclopedia culture gained from various fields of science , this means that he was an individual who had participated to characterize features of Islamic –Arabic history enhanced the rules of it , this matter would encourage us to know the method and style of writing in the field of intellectual life in which the writer depended on the procedures direction of scientists that he lived in the Abbasid era .
أن الامم والشعوب لاتستطيع المحافظة على استمرار وجودها وتقدمها ورقيها، إلابفضل إعداد اجيالها المتعاقبة الاعداد السليم المتكامل ، وبقدر ما تحافظ الامم والشعوب على تربية هذه الاجيال للتمسك بدينها ، ومعتقداتها ، واخلاقها ، بقدر ما تحافظ على بقائها وعلو شأنها ، وكما فطنت الامم والشعوب إلى اهمية تربية اجيالها ، فطن اعداؤها الى ضرورة التخريب في جذور البناء الصحيح لتربية الاجيال ( فاطمة ، 1998، ص2).
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تعمل البنوك والمؤسسات المالية كوسيط مالي بين أصحاب المدخرات والودائع من جهة ومستخدمي هذه الأموال من جهة أخرى، وممارسة هذه الوساطة المالية بين الطرفين توضح العلاقة التي ينشأ عنها الائتمان، فالائتمان علاقة بين طرفين أولهما تزيد موارده على احتياجاته وهم (المدخرون) والثاني تزيد احتياجاته على موارده وهم (المقترضون)، وطبيعة العلاقة التي تنشأ بينهما تأخذ أحد شكلين: مباشر دون وساطة من أي طرف خارجي، أو غير مباشر عن
... Show MoreThe goal of health awareness is to familiarize people with health information and facts, and make them realize their sense of responsibility towards their health and the health of others. And translate that goal in practice through applying healthy and sound behaviors spontaneously. This, the goal, is pursued by health awareness announcements through employing announcement persuasion of health as one of the methods of influencing the masses to adopt ideas, behaviors, and adherence to health advice and guidelines; The study aims to analyze the content of the Ministry of Health and Environment announcements regarding health awareness and to reveal the most employable persuasions in health awareness announcements
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