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اثر العولمة على السياسات و التطبيقات المحاسبية
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The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development  in the communication net which had made the world like a small village .

Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .

So with this development there is a clear need to consolidate  the concepts , policies ,and applications which the companies use it in treating its financial events .

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Applied Study on Analysis of Fixed, Random and Mixed Panel Data Models Measured at specific time intervals
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This research sought to present a concept of cross-sectional data models,  A crucial double data to take the impact of the change in time and obtained from the measured phenomenon of repeated observations in different time periods, Where the models of the panel  data were defined by different types of fixed , random and mixed, and Comparing them by studying and analyzing the mathematical relationship between the influence of time with a set of basic variables Which are the main axes on which the research is based and is represented by the monthly revenue of the working individual and the profits it generates, which represents the variable response And its relationship to a set of explanatory variables represented by the

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Publication Date
Tue Jan 01 2008
Journal Name
Alustath Journal For Human And Social Sciences
أثر المنشطات العقلية في أستراتيجيات التعلم و الدراسة و أنماط المعرفة الفيزيائية لدى طالبات الصف الرابع العام
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Publication Date
Mon Jun 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Analysis of Different Hand and Finger Grip Patterns using Surface Electromyography and Hand Dynamometry
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Recording an Electromyogram (EMG) signal is essential for diagnostic procedures like muscle health assessment and motor neurons control. The EMG signals have been used as a source of control for powered prosthetics to support people to accomplish their activities of daily living (ADLs). This work deals with studying different types of hand grips and finding their relationship with EMG activity. Five subjects carried out four functional movements (fine pinch, tripod grip and grip with the middle and thumb finger, as well as the power grip). Hand dynamometer has been used to record the EMG activity from three muscles namely; Flexor Carpi Radialis (FCR), Flexor Digitorum Superficialis (FDS), and Abductor Pollicis Brevis (ABP) with different

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of KUD Strategy on Acquiring Grammatical Concepts among First Intermediate Students
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The research aims to examine the effect of KUD strategy on acquiring the grammatical concepts among intermediate school students. To achieve the research objective, the researcher adopted the null hypothesis in which there is no statistically significant difference at the level (0.05) between the average scores of students of the experimental group who study grammar base on the KUD strategy and the average scores of the control group who study the grammar through the traditional way of acquiring grammatical concepts. In a random manner, the researcher selected the research sample from one of Baghdad’s education schools in al Rusafa / 2, as the total number of students of the two groups reached (67) students. They were divided into (33)

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Speaking Strategies on Iraqi EFL College Students
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The present study deals with the effect of teaching speaking Strategies (SS) on
EFL Iraqi College students. The use of speaking strategies not only solves learners’
communication problems, but also enhances the learner’s interaction in target language,
and improves their oral proficiency .The aim of the study is to find out the effect of
teaching SS used by EFL College students .The learner of the first stage is population of
the study at the Department of English, College of Education /Ibn-Rushd .The sample
consists of (60) students distributed on experimental group(A) as well as control
group(B) each group contains (30) students . In order to achieve the aim of the study,
questionnaire has been constructed t

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The impact of fun in the workplace In achieving internal marketing (Applied research)
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    The research aims to study the impact of the dimensions of fun in the workplace in achieving internal marketing And knowing the type of relationships That link the dimensions of fun in the workplace With each other, None of the researchers mentioned (to the researcher's knowledge) the link between fun in the workplace and internal marketing From this point of view the main objective is determined, which is to study the effect of fun in the workplace in internal marketing, The research was conducted at Al Salam Public Company for Communications and Information Technology The research community was represented by (308) employees of the aforementioned company , Where a random sample was selected tha

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The effect of uncertainty in adopting the general requirements of strategic environmental assessment /exploratory study
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Abstract                                                                  

The aim of the research is to demonstrate the role of uncertainty in adopting the general requirements for the strategic environmental assessment of service departments in Babil Governorate and the Environment Department. By focusing on a range of environmental problems, despite the efforts exerted to deal with the environme

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The effect of teaching using multiple intelligences theory on academic achievement for pupils of primary school
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The current research aims to know the effect of teaching using multiple intelligences theory on academic achievement for students of primary school. The sample search of pupils . The research sample was divided into two groups where the first group represented the experimental group which studied the use of multiple intelligences and the second group represented the control group which studied the use of the traditional way . The search tool consisted of achievement test. Showed search results, there are statistically significant differences(0.05) between the average scores of students who have studied according to multiple intelligences between the average scores of students who have studied in accordance with the tradition way in the p

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Publication Date
Sun Jul 02 2006
Journal Name
Journal Of Educational And Psychological Researches
اثر العصف الذهني في تحصيل طلبة الصف الثاني متوسط بمادة التاريخ
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أولاً : مشكلة البحث :

أن مشكلة البحث تتمثل بوجود حاجة لتحسين الطرائق والأساليب المتبعة في التدريس ولذلك اتجهت البحوث في مجال التربية وعلم النفس إلى تحديد طرائق التدريس المناسبة لتطوير التفكير.         

ومن هذه الأساليب الحديثة  العصف الذهني بوصفها من اكثر الطرق التي قد  تؤدي إلى تحفيز الطلبة وأثاره القدرات الإبداعية لديهم في حقول التربية والتعليم وا

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Impact of context in determining the morphological semantics in the Diwan of Abi Al-Aswad Al- Dau’ali
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Context has a significant impact on the interpretation of Qur'anic and literary texts, especially in ancient Arabic poetry since that language is no longer considered as a contemporary understandable language. Hence this research is entitled: (the impact of context on the morphological semantics in the Diwan of Abi Al-Aswad Al-Dau’ali) and the morphological meanings indicated by the morphological formula which lack the combination of other contextual clues. The researcher depended on the analytical approach to show the impact of pairing occurring between the contextual elements on determining the morphological meaning.
The most important findings reached at:
1- Context has a great impact in dispelling the possibilities arising fr

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