هدف البحث الى التعرف على القياس المحاسبي عن التنمية المستدامة، وبيان العلاقة بين القياس المحاسبي عن التنمية المستدامة وتقارير الابلاغ المالي، وكذلك بيان أثر القياس المحاسبي عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد تمحورت مشكلة البحث في بيان أثر عناصر المحاسبة عن التنمية المستدامة، البيئية، والاجتماعية، والاقتصادية، على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد سعى البحث لفرضي مفادها، لا يوجد أثر ذو دلالة معنوية لعناصر المحاسبة عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، ولايوجد أثر ذو دلالة معنوية لتحديات تطبيق لعناصر المحاسبة عن الاستدامة في الشركة العامة للمنتوجات الغازية، وقد توصل البحث لمجموعة من النتائج كان اهمها: أن هناك اعتقاد لدى الشركة بأن الابلاغ عن المسؤولية الاجتماعية والبيئية قد يلحق الضرر بها ويعرضهم للملاحقة القانونية، وأيضا لا توجد تخصيصات مالية من وزارة النفط كافية لدعم المحاسبة عن الاستدامة والمتمثلة بـ (البيئية، الاجتماعية، الاقتصادية).
The research aimed mainly to discover the effectiveness of the (PEOE) model in teaching science to develop the skills of generating and evaluating information and the emotional side of the scientific sense of the intermediate first grade students. An experimental approach with a quasi-experimental design called pre-test and post-test control design was used. The research sample consisted of (60) students, who were selected in a random cluster method, (30) students in the experimental group studied the unit "The Nature of Material" using the (PEOE) model, and (30) students in the control group studied according to the prevailing method of teaching. The research materials and tools were represented in: a teacher's guide for teaching the un
... Show MoreSince the beginning of 21st century, the prices of Agricultural crops have increased. This Increases is accompanied with that increases of crude oil prices and fluctuation of a dollar exchange rate as a dominant currency used in the global trade. The paper aimed to analysis the short run and long run cointegration relationships between prices of some of Agricultural crops imported by Iraq such as wheat and rice crops and both the crude oil prices and the Iraq dinar exchange rate a gained America dollar using ARDL model. The results show the long run equilibrium between they three variable throng the error correction mechanizem. The results also show the significant and economically sound effects of cru
... Show MoreThe interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc
... Show MoreIn his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ
Abstract
The aim of the study was to examine the level of psychological pollution among Jordanian unemployed faculty of education graduates in public and private universities. The sample of the study consisted of (413) Jordanian male and female unemployed faculty of education graduates in 2017. The researcher administrated the psychological pollution scale on the sample of the study, consisting in the final format of (37) items distributing on (4) domains. Validity and reliability for the scale were obtained. The results of the study indicated that level of psychological pollution among Jordanian unemployed faculty of education graduates in public and private universities was high (M=3.48, SD=0.83). The results
... Show Moreان الاستثمار في راس المال البشري االمتمثل بالقوى العاملة مرتبط بالتنمية المستدامة وان الانسان هو الثروة الحقيقية للأمم. والانفاق على التعليم تكون له انعكاسات ايجابية على الواقع الاقتصادي ووالاجتماعي والسياسي. ومن اجل تحديد العوامل المؤثرة على القوى العاملة تم تحليل العلاقة السببية (كرانجر) بين القوى العاملة و عدد الخريجين والسكان وعدد الجامعات والناتج المحلي الاجمالي والانفاق على االتعليم العالي ، بوجو
... Show MoreThe purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an
... Show MoreAims: This study was done to investigate the effect of low energy laser therapy on bone healing at the extraction site. Materials and methods:(24) male albino rats were exposed to the extraction procedure of the maxillary first molar on the first day of a seven day experiment and these animals were divided into two main groups; the control group and the laser group. The laser experiment involved using (Ga-As infrared diode laser) from optodent by directing the probe over the extraction site. The control group consisted of 4 rats, and the laser group was subdivided into 5 subgroups of 4 rats each. The laser dose was as follows: B1: a single dose of 5 minutes immediately after extraction.,
... Show MoreThe research aims to determine what a photograph intends to convey as a visual text. Photographs are not captured randomly, especially those of politicians. Each photograph carries a message, even if interpretations of that message vary from person to person. The research adopts a methodology based on semiotic analysis, applying Laurent Gervero's model to analyze a photograph of the Iraqi Prime Minister Mustafa Al-Kadhimi's visit to Fallujah on the anniversary of the victory over ISIS. The photographs in question constitute a visual language built upon a sequence of iconic symbols and signs. These elements coalesce to give rise to an image centered around a particular theme, one designed to convey a precise messag
... Show MoreThis paper deals the prediction of the process of random spatial data of two properties, the first is called Primary variables and the second is called secondary variables , the method that were used in the prediction process for this type of data is technique Co-kriging , the method is usually used when the number of primary variables meant to predict for one of its elements is measured in a particular location a few (because of the cost or difficulty of obtaining them) compare with secondary variable which is the number of elements are available and highly correlated with primary variables, as was the&nbs
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