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القياس المحاسبي عن التنمية المستدامة واثره على تقارير الابلاغ المالي نموذج مقترح (دراسة في الشركة العامة للمنتوجات الغازية)
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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).

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
The Use of Arabic Calligraphy Items in Decorative Designs for Islamic Fabrics and Costumes: الهام طاهر حسين
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The Arabic calligraphy, in the early days of Islam, was used for the purpose of decorating the walls of mosques from inside and outside. Hence, this decorative art must be actively involved in enriching the designs of Islamic fabrics and costumes because it has a highly qualified and aesthetically pleasing look and expresses the originality of the Arab spirit. The research is divided into two section: the first section included the following topics: First "A historical overview of the art of decoration in Islamic Arab thought". Second "linear formations of decorative designs, and the subject of intellectual aesthetic taste of the art of decorating. This section tackles two subsections: first "the beauty of thought between the function an

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Publication Date
Thu Oct 07 2021
Journal Name
مجلة لارك للفلسفة واللسانيات والعلوم الاجتماعية
معايير النخبة الاكاديمية العراقية في التعرض للقنوات الفضائية الاخبارية الاجنبية الناطقة باللغة العربية
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Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
Develop design interior spaces for children's theater halls in Baghdad: إخلاص عبد سلمان
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The research is marked by (Development Design Interior spaces for children's theater halls in the city of Baghdad). Which consists of four chapters, namely, the first chapter the research problem and the need for him, which included identifying the research problem and of poor achievement of aesthetic values and functional at the scene of the child and its significance in that it is a way of cultural entertainment education of the child and its objectives as it aims to evelop interiors for children's theater, and its limits. Theater Magic Lantern in the city of Baghdad, the second chapter addressed the theoretical framework, which consists of the psychology of the child, and space Children's Theatre and types, forms of children's theater

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Publication Date
Fri Jan 21 2022
Journal Name
مجلة كلية الرافدين للعلوم الجامعة
تحليل وقياس الاستدامة المالية لصندوق التقاعد والضمان الاجتماعي في العراق للمدة 2004-2018
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يعد تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة. ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غي

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Ghrelin and Leptin and Their Relations with Insulin Resistance in Diabetes Mellitus Type 2 Patients
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Ghrelin and leptin are hunger hormones related to type 2 diabetes mellitus (T2DM), and the pathogenesis of T2DM is the abnormality in insulin secretion and insulin resistance (IR). The aim of this study is to evaluate ghrelin and leptin concentrations in blood and to specify the relationship of these hormones as dependent variables with some biochemical and clinical measurements in T2DM patients. In this study, forty one T2DM and forty three non-diabetes mellitus (non-DM) subjects, aged between 40-60 years and with normal weight, were enrolled. Fasting serum ghrelin and leptin were estimated by enzyme-linked immunosorbent assay (ELISA). In our results ghrelin was significantly increased, and leptin was significantly decreased, in T2DM pa

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Publication Date
Tue Dec 26 2017
Journal Name
Al-khwarizmi Engineering Journal
Corrosion Resistance of Synergistic Welding Process of Aluminium Alloy 6061 T6 in Sea Water
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Abstract

 

This work involves studying corrosion resistance of AA 6061T6 butt welded joints using Two different welding processes, tungsten inert gas (TIG) and a solid state welding process known as friction stir welding, TIG welding process carried out by using Rolled sheet of thickness6mm to obtain a weld joint with dimension of (100, 50, 5) mm using ER4043 DE (Al Si5) as filler metal and argon as shielding gas, while Friction stir welding process carried out using CNC milling machine with a tool of rotational speed 1000 rpm and welding speed of 50mm/min to obtain the same butt joint dimensions. Also one of weld joint in the same dimensions subjected to synergistic weld

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Situation of Refugees and Displaced Women in Arab Countries during Conflicts According to the Perspective of the Arab Women's Organization
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Abstract

The scope of the humanitarian tragedies in the Arab region has widened after the conflicts that erupted over the past years, exacerbation to include educational, cultural, and social dimensions, economic and moral aspects of the displaced families, especially after the emergence of terrorist organizations and sectarian conflicts which overthrew human and led to various political and demographic changes, forcing citizens to leave their homes, fleeing with their families from the danger of murder, terrorism, and violation to other safer areas inside or outside their countries. Women and children were the vast majority of the displaced who were subjected to great pressures, The host communities bore the pro

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
The impact of the US military variable in reality Security in the Arab Gulf region after 2003
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The military presence in the Gulf region after the British withdrawal from it in 1971 was one of the most important pillars of the American strategy to climb the ladder of global leadership, as the geostrategic features that the region enjoyed provided factors of controlling energy sources and global trade routes. The United States of America guarantees Western Europe and Japan the process of access to energy sources and the exclusion of its opponents from the region, especially the Soviet Union, and the growing American military presence in the Gulf after the invasion of Iraq in 2003. On the other hand, the region experiences many contradictions, some of which threaten its security, such as the exacerbation of disputes between its count

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Publication Date
Fri Nov 21 2025
Journal Name
Al–bahith Al–a'alami
Objectivity of the Liaison in the Iraqi Media Institutions (Al Mada, Azzaman, Al-Sumaria, Aletejah Instituations & Satalite Channels as a Model)
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Objectivity is the common denominator between the qualities and elements of a news story that is described as the mother of journalistic arts. When there is doubt about the authenticity of the information contained in the press, whether readable, audible or visual, it means that there is an imbalance in objectivity. When, furthermore, there is an incorrect and intentional use of words in order to influence readers, it means to move away from objectivity as a necessary element in the success of the media institution; and the success of its editorial material.

But the objective interpretation may take several dimensions to the liaison. For the purpose of grasping the interpretation of objectivity among those liaisons working in the

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
The Play as Intellectual Ping-Pong: Art and Politics in Tom Stoppard's Travesties
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Throughout history, artists have played many important roles in society.

Generally speaking, the role of the artist is defined by the society he is part of.

Indeed, there are as many ideas as to the role of the artist and, ultimately the purpose

of art in society, as there are types of art. This is, as a matter of fact, neither a new

question- the dialogue has been present within art for centuries- nor probably one

that will ever fully be answered.

Tom Stoppard came to prominence in the mid-sixties, when art and politics

were closely linked, and theatre sought to change the world. Stoppard would have

none of that: his work has no overt message, no political program. In fact,

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