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Contemporary accounting thought problems and its Roles in creation Global financial crises: An analytical study
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  With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.                         

  We opinion that the above critics mentioned to problems in accounting thought, despite of numerous stages that accounting theorize went through until our present time except we facing problems thinking can described that critical weakness belief of accounting reporting, there for usually the global financial crises places problems under microscope and push us to more effort in order to raising engine accounting thought so raising accounting practices controlling with scientific origin.

 The present paper focuses on problems that associated with global financial crises, where we of opinion and we are still at the beginning of the new millennium that the big challenge of contemporary accounting thought lay in solving these problems.                       

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Publication Date
Tue Oct 30 2018
Journal Name
Risalat Al-huquq Journal
Legal Protection for Producers of Sound Recordings under Iraqi Law
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Piracy on phonograms is now, rightly, the crime of the electronic age. Despite the protection sought by States to provide for such registrations, whether at the level of national legislation or international agreements and conventions, but piracy has been and continues to pose a significant threat to the rights of the producers of those recordings, especially as it is a profitable way for hackers to get a lot of money in a way Illegal, which is contrary to the rules of legitimate competition. Hence, this research highlights the legal protection of producers of phonograms in light of the Iraqi Copyright Protection Act No. (3) of 1971, as amended.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
الاسناد الاجتماعي لدى اعضاء ھیئة التدریس في الجامعة
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The social support is considered one of the most important constituents of
society and the one which can ensure its unity.
The resources of social support are different accordind to the variety and
the multiplication of the net – work of the social relationships that are
established among the individuals. The importance of this variable is evident
in the emolional adaptation and the mental health as well as its role in mitigating of the illness threating and in accelerating the recovery. social support can enhance the individuals ability to tolerate and face the emotional
and physical problems in the time of cris and stressful life conditions.
The most important results are shown as follows :
1- It was

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
الصراع الاشوري – المصري في عصر الأسرة الخامسة والعشرين
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يعد الالف الأول قبل الميلاد هو عهد ازدهار عظيم للعصر الأشوري الحديث إذ يمتد هذا التاريخ  من  بداية  حكم آدد  نراري الثاني عام 911 قبل الميلاد وحتى نهاية حكم الاشوريين السياسي عام 612 قبل الميلاد عندما  سقطت  نينوى على ايدي  المقاتلين الميديين والكلدانيين الذين تحالفوا ضد الاشوريين،و وصل الأشوريون في هذا العهد قمة مجدهم في جميع النواحي العسكرية  والسياسية حتى  أن سلطتهم وصلت الى معظم انحاء

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Technical analysis of the salary scale for public sector employees
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            The research discusses the mechanism for analyzing the salary scale in the public sector through an analysis of grades, their stages, occupants and their financial entitlements, and the extent to which the information obtained for their investment in strategic planning, conducting correction and treatment can be used. The salaries of the employees in them, whose number is (1117) employees, to be a field of research, as the salary structure in it for the year 2019 was analyzed by relying on a number of statistical tools in the analysis process, including the arithmetic circles, upper limits, minimum limits and percentage, and with

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Publication Date
Wed Oct 01 2025
Journal Name
مجلة کلیة الکوت الجامعة للعلوم الانسانیة
خصوصية الطعن بطريق الاستئناف في الأحكام القضائية المدنية
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الطعن الاستئنافي طريق من طرق الطعن العادية، يلجأ إليه الخصم للطعن بالحكم الصادر ضده من محكمة البداءة في الأحوال التي يجيز فيها القانون الطعن بهذا الحكم ويبغي الطاعن بذلك عرض موضوع الدعوى البدائية كلاً أو جزءاً على محكمة الاستئناف بصفتها محكمة الدرجة الثانية في التقاضي لتصحيح الخطأ أو إكمال النقص في الحكم البدائي، فبمقتضى هذا الطعن يتم عرض النزاع أمام هذه المحكمة من جديد، لتنظر القضية من حيث الوقائع والقانو

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Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
دور فريق الهندسة المتزامنة في تحسين جودة المنتجات
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Concurrent Engineering approved that it is  distinguished technology efficiency as it reflect its affection on international great companies . Its becomes vital field connected with  its  ability  to develop  the products directly, as well as, its concentration  on  all local and international competition  which  need  to  research  and expanded 

This  study  deals  with (concurrent  engineering)  subject  in   
(Dyala  State  Company  for  Electrical  Industry) , to  bring  the  benefits  of   this  technology  to  develop&nbsp

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
دور دورا للغة العربية في العالم الرقمي والانترنيت
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     تزداد أهمية وجود اللغة العربية على الشبكات الحاسوبية مع توجه المجتمع نحو مجتمع المعلومات, ونحو الاقتصاد المبني على المعرفة. ويصطلح عالمياً على هذا الوجود بكلمة المحتوى, فكيف يمكن أن نزيده

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
التشابھ الزواجي في تمایز الذات لدى موظفي الجامعة
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According to Bowens Family systems theory self – differentiation defiance as a
construct that consists of two interrelated abilities : the first is an intrapsychic
ability to distinguish between the thoughts and feelings , and an inter personal
ability to maintain connections with others while achieving an autonomous self .
The present research concerned in testing the hypothesis of marital similarity
(people married persons with the same level of self – differentiation).
The present research aimed to:
1. Measures self – differentiation of university officers .
2. Measures self - differentiation of sample husbands' .
3. Measures self - differentiation of sample wives .
4. Acquaint to the relation betwe

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Carol Ann Duffy’s Poetry: Reframing the World
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In her poetry, Carol Ann Duffy looks into the concerns of the disregarded and humiliated people. Approaching facts fearlessly and disclosing realities in a way highly characteristic of her, she establishes the world newly and reframes it honestly. This research shows how Duffy reframes the world in her own peculiar terms, starting with her own creative use of the language, in particular, when the forms of things of the world are distorted, thus our perception of things will be reframed too.
As regards relations among people, the research elucidates how Duffy’s strained characters abandon real life and reframe an eccentric way of living, while respecting faith, wherein Duffy notices that religious rituals confine the intellect, she r

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Publication Date
Mon Jun 12 2017
Journal Name
Arab Science Heritage Journal
الوطن والدولة في فكر السيد محمد بحر العلوم
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