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دور الاعتماد المزدوج للكلفة التاريخية والقيمة العادلة في تحقيق ملائمة وموثوقية البيانات المالية
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Performance measurement is considered one of the most important issues in

Measuring performance effectiveness in the educational institutions by maintaining balance among quantity measurable factors. They can be financial or non‐financial factors. Consequently they reflect decisive factors in the success of educational institutions and determining suitable standards and dimensions for their activities and giving it proportional importance. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by educational institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of educational universities under scarcity of resources and competition of activities to gain as much as possible. This need increases academically to develop this standard in the aim at portioning allocated resources during application.

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
التداوي بالأعضاء والأجزاء الآدمیّة في المنظور الإسلامي
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In a controversy between the intellectuals and doctors of Legal and Islamic
scholars, about the legality of medication organs and human parts, comes this
study, in order to reveal the controls of Islamic in that issue above, and to show the
effectiveness of Islam and its role, and the extent needed in the treatment of
problems intractable, and the resolution of the controversy in the case above, in
order to preserve the human dignity and the right integration of physical, and
prevents from Aptmalh, and included in the financial contracts, and to achieve that
goal, presented the study to the issue of the rule of medication and look to Islam to
him, and the rule of therapeutics in human organs, and the views of Almj

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Audit and Its Impact on Tax Returns Quality
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     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

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Publication Date
Tue Dec 11 2018
Journal Name
Arab Science Heritage Journal
البيروني البيروني وجهوده العلمي في الرياضيات والفيزياء
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    He was born in one of  suburbs of Khawarzm in 362 AH and he was  died in 440 AH.  Newton and Gregor quote from him the  mathematical laws in the interpolation and he laid the first foundations for trig.

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Publication Date
Sun Jun 30 2024
Journal Name
د. زينب ميثم علي
بلاغة السخرية في الاعمال القصصية لازهر جرجيس
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تعد السخرية أداةً نقدية تتناول القضايا بشكل ساخر وفكاهي، حيث يتضمن استخدام التناقضات والتهكم للتعبير عن الآراء، مسهمًا بالدرجة الأولى في جذب انتباه القارئ، مسلطًا الضوء على قضايا المجتمع. يشارك في الخوض في نظرية نقدية حديثة، لما لها من أثر بلاغي في الايجاز وعرض الحادثة بشكل طريف, ونظرًا لصغر حجم الأعمال القصصية، فإنها تُيسّر على مبدع النص فرد الفكرة بأسلوب بليغ ومملح. على الرغم من الآلام والمأساويات التي شح

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Federated states of monks in the holy Quran (Study and analysis)
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Thank God also taught us that thanks . thank meets the blessings and rewards mazidk glory we have no knowledge except what you have taught you Alim hakim , not counted praise you as yourself praised and pray and to recognize the envoy mercy to the worlds , prophet Mohammed and his family and companions and guided to the day of judgment .
But after :
Aware of the interpretation of the most important science needed by Muslims because God Almighty sent down the Quraan to be a way of the life for Muslims is subject to a healing for what is in the breasts and it slaham and flaham and has spared the nation from crisisThe stats of the monks , like other verses talking about Christians and Jews and what they have invented in the religion o

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Publication Date
Mon Jun 30 2025
Journal Name
مجلة ميسان للدراسات الاكاديمية
The poetic image in the Diwan of Al-Oqaisher Al-Asadi
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Peace Indicating Words in Pre- Islamic Poetry
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In pre- Islamic poetry, there are a lot of words that indicate
peacefulness of one sort of another, in addition to the inspirations of semantic
modeling in which the poet sets himself in various horizons.
Among these words: brother, comrade, friend, companion, lover,
people, prince, home, land, country, blessing, honesty, contract, company,
justice, thankfulness, forgiveness, pardoning, guest, goodness, faithfulness,
silence, death, peace,….
In addition, there are their derivatives from various aspects that indicate
peacefulness either directly or indirectly.

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The reality of Taxation in Iraq and Aspect of it’s Development
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This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
مشروع المكتبة الرقمیة في مكتبات جامعة النھرین
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Academic libraries characterized from other libraries in the groups of literacy acquired, and
ways to retrieve this information, where it is supposed supply of various combinations of traditional
sources, electronic information, such as books and references, maps and indexes, CD-ROMs and
service-line and so on, via electronic mediator or via the Internet instead of the mediator paper. The
digital technology has changed the way you work by academic libraries, where confined to the
primary mission of these libraries to provide prompt services to the needs of researchers, professors
and students, and the provision of reading different materials, including electronic sources that
support the curriculum and research in el

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Human ability to change in Koran
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In this research the subject of human ability to change, as it is proven in the Koran , which is proof of the argument against the ability of human change , whether the change in the positive or negative direction .
Here the limits of the research are limited to a study of analysis of human ability to change and this establishes the important of knowing that man has the ability while in the wrong way to change the path to the right path which Gifts and guidance .
The search required three demands and conclusion
- The first required :- is to try the idolaters to take out believers by right .
- The second required :- is to change what is inside the soul as a reason to enter blessings on man .
- The third required :- is good

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