Preferred Language
Articles
/
pRhUfpgBVTCNdQwCgL2e
القياس المحاسبي عن التنمية المستدامة واثره على تقارير الابلاغ المالي نموذج مقترح (دراسة في الشركة العامة للمنتوجات الغازية)
...Show More Authors

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).

View Publication
Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
The Ash'aris and their position on faith, An Ideological Study: الايمان
...Show More Authors

 

The Ash'aris and their position on faith, An Ideological Study

Omed AbdulQader rasool               

College of Islamic Sciences/Salahaddin University-Erbil

Abstract

The concept of faith is very complex, and there are a lot of talk about it among the major Islamic groups such as the Kharijites, the Mu'tazila, the Jahmiyya and others, because of its great importance, and the worldly and eschatological effects it entails according to the elements of faith such as recognition, ratification and action.

The researcher chose one sect, which is the

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
LOS ENUNCIADOS INTERROGATIVOS DIRECTOS: ESTUDIO MORFOLOGLCO CONTRASTIVO ENTRE EL ESPANOL Y EL ARABE
...Show More Authors

Los enunciados interrogativos desempeñan un papel de sumo interés en el habla del ser humano en todo el mundo, además de la gran importancia que desempeñan sus distintos enunciados y partículas en abreviar las oraciones y hacer llegar a nuestro interlocutor nuestra intención con pocas palabras, por eso a través de esta investigación vamos a enfocar la luz sobre uno de sus tipos fundamentales "los enunciados interrogativos directos", a través de un estudio morfológico contrastivo entre el árabe y el español,  este fue el principal motivo para elegir este tema.

A pesar de que los enunciados interrogativos directos aparentemente no ofrecen mucha dificultad, pero dominar a dicho tipo de enunciados con

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
استخدام أساليب ألامثلية لحل مشكلة النقل (دراسة تطبيقية )
...Show More Authors

Transportation problems are considered as a type of operation research problems. In fact, they deal with scheduling transportation of goods from their source to delivery sites in the minimum cost.

Such problems can be solved by the available traditional methods, which include; North-West corner, Least cost and Vogel’s method. As well as if this transportation problem is considered as a linear program it can also be solved by using Simplex method

The goal of the present study is to compare different research methods to provide the optimal and minimum cost.

This study was applied to resolve a transportation problem related to land Transportation Company, w

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Investigate Spectroscopic Experimental and Theoretical Model for Hemoglobin Nanoscale Solution
...Show More Authors

In the current study, haemoglobin analytes dissolved in a special buffer (KH2PO4(1M), K2HPO4(1M)) with pH of 7.4 were used to record absorption spectra measurements with a range of concentrations from (10-8 to 10-9) M and an absorption peak of 440nm using Broadband Cavity Enhanced Absorption Spectroscopy (BBCEAS) which is considered a simple, low cost, and robust setup. The principle work of this technique depends on the multiple reflections between the light source, which is represented by the Light Emitting Diode 3 W, and the detector, which is represented by the Avantes spectrophotomer. The optical cavity includes two high reflectivity  ≥99%  dielectric mirrors (dia

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (4)
Scopus Crossref
Publication Date
Wed Feb 01 2006
Journal Name
Political Sciences Journal
نزع السلاح بعد انتهاء الحرب الباردة " دراسة نقدية"
...Show More Authors

نزع السلاح بعد انتهاء الحرب الباردة " دراسة نقدية"

View Publication Preview PDF
Crossref
Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
Non-traded Tales in Imami and Hanafi Doctrines (A Comparative Study of Religion Fundamentals)
...Show More Authors

 

The present study is about tales attributed to certain people and are not traded. Such a study has a great importance for religion scholars and conveyors of hadiths since it is considered as one of the important sources of Islamic legislation that represent the Holy Sunna, and the majority of the recent study is concerned with non-traded tales of religion scholars. The research starts with the definition of such type of tales and then its types, conditions, legality, exceptions, and the benefit from studying such matter. It is mainly concerned with the opinions of the Imami and Hanafi region scholars respectively, and with comparing between the two doctrines i.e. Imami and Hanafi at the end of each

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Educational Thought of Ibn Sahnun and al-Kabasi: comparative study
...Show More Authors

This study aims to illustrate and compare the perspectives of Ibn Sahnun and    al-Kabasi about educational system. To this end, the researcher adopted the inductive-analytical approach to analyze their educational perspectives. The study included two chapters: one to give an overview of the life of Ibn Sahnun and al-Kabasi and the other to analyze their perspectives. The findings revealed Ibn Sahnun and al-Kabasi confirmed that compliance with the Islamic rules is an essential condition over all aspects. As for Ibn Sahnun pointed out to the important of teaching Quran as a basic reference and guide of Muslim daily-life skills and behaviors. On the other hand, al-Kabasi focused on the creation and religion as two-main aspe

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Methods of Foreign Trade Payments -Comparative Accounting Study-
...Show More Authors

 The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
دراسة حول العلاج الطبي ببعض أنواع الأحجار الكريمة
...Show More Authors

ذكر القدماء كلمة الجواهر ولم يصنفوها بأنها كريمة ، و لكنهم قالوا عن الذهب و الفضة بأنهما معدنين نفيسين تمييزا لهما عن النحاس و الحديد . أما إسم الأحجار الكريمة فلم يرد في كتاباتهم من قبل حسبما تحققت

View Publication
Publication Date
Wed May 24 2023
Journal Name
College Of Islamic Sciences
Manifestation, implicitness, and the interaction of Quranic discourse systems - a stylistic study
...Show More Authors

Stylistics represents a modern approach in understanding the literary text through the linguistic patterns that form it. The distinctive phenomena that the text includes constitute special features in it. As well as exploring its aesthetic aspects through description and analysis at the same time. The close link between stylistics and linguistics made stylistics occupy a prominent place in modern literary criticism.
In this regard, we do not want to dwell on the different directions of stylistics. Rather, we will prolong the discussion in the study of the style as a (deviation. Aversion) from the original. Because this trend plays on the chord of the paradox between the surface structure and the deep structure, especially when the sur

... Show More
View Publication Preview PDF