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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
Tue Sep 15 2020
Journal Name
Al-academy
Forbidden Montage and the transition Technique in one-snapshot Movies 1917 Film- A model: محمد عبد الجبار كاظم-عذراء محمد حسن
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  Starting from the term (forbidden montage) initiated by the French critic (Andre Bazin) as a method of processing the movies that depend on (mise en scene) achieved by the action of the camera and its ability to photograph and employ the depth of the field, in addition to the possibility of free movement without interruption in the filming environment in order to avoid montage as much as possible (the montage that distorts focus and distracts attention and moves away from realism, which is the most important theoretical pillar of Bazin in photography). The pursuit was behind a cinema that depicts its topics in one integrated snapshot with all its details thus approximating reality without any interference of montage. Our study sta

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Basic Education
اسباب الضعف الاملائي لدى طلبة كلية الادارة والاقتصاد في جامعة بغداد وطرائق معالجتها من وجهة نظر التدريسيين والطلبة
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Publication Date
Sat Jun 26 2021
Journal Name
Journal Of The College Of Education For Women
The Geographical Analysis of Health's Field for Families in Al-Adhamiyah and Rusafa Districts in 2016: سمر حسين عكله, و صلاح محسن جاسم
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This research aims to analyze the indicators of spatial variation in the guide of health field in both Al-Adhamiyah and Rusafa districts according to the environmental and administrative units in 2016. The analysis was done by groups of health guide indicators. The objectives of the study were to identify the spatial variation of health services and assess the health situation for families following the environmental and administrative units of the studied area. Such objectives can be done by specifying the extent of the families’ consent to the type of services, measuring the cases of deprivation, and identifying the most deprived areas. The study has finally concluded that there is a clear spatial variation between the indicators and

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Educational And Psychological Researches
واقع استخدام الوقت من قبل رؤوساء الأقسام العلمية "بحث ميداني في عينة من كليات ومعاهد هيئة التعليم التقني"
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          يهدف البحث لمحاولة دراسة واقع ادارة الوقت لدى عينه من  رؤوساء الأقسام العلمية في كليات ومعاهد هيئة التعليم التقني اذ بلغ حجم العينة (47% )  فرداً  تم احتيارهم عشوائياً من (15) كلية ومعهد موزعة في (69 من محافظات القطر  وبلغ حجم عينة البحث (17%) من عدد رؤوساء الاقسام العلمية في الهيئة ،  ولغرض جمع البيانات تم  أعداد استمارة استبيان تمت صياغتها بشكل يؤمن توثيق الوقت الفعل

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
(Estimation and Analysis of the Cobb-Duglas Production Function for the Rail Transport Sector in Iraq for the Period 1990-2016 using the ARDL Model)
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Abstract:

Since the railway transport sector is very important in many countries of the world, we have tried through this research to study the production function of this sector and to indicate the level of productivity under which it operates.

It was found through the estimation and analysis of the production function Kub - Duglas that the railway transport sector in Iraq suffers from a decline in the level of productivity, which was reflected in the deterioration of the level of services provided for the transport of passengers and goods. This led to the loss of the sector of importance in supporting the national economy and the reluctance of most passengers an

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Crossref
Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
The Effect of The Illustration Program on Fashion Design Inspired by Historical Costumes: تهاني ناصر العجاجي -هدى عبد العزيز المقرن
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This research aims to identify the role and impact of illustrations in contemporary fashion design inspired by historical costumes. Historical fashion aesthetics are adapted to design drawings. The experimental method was followed and a sample of 31 students in the department of fashion and textile design, third level were selected. Each student carried out two original historical and contemporary design. The models were executed two times: one with the usage of the program and the other without program help. The tools that were used are the program, the scale, the pre-skill test, and the post-skill test. One of the most relevant results of the research is the possibility of using historical costumes to highlight creativity and innovatio

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Crossref
Publication Date
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
استخلاص عامل التلزن ( اللكتين ) من بكتريا لخلاياEnterococcus faecalis EM1 ودوره في تلزن انواع من البكتريا السالبة لملون غرام
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استخلص عامل التلزن من E. faecalis EM1 بعد تكسير بالكرات الزجاجية والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه لمستخلص لخلايا  E. faecalis  مع انواع من البكتريا السالبة لصبغة غرام تضمنت     Escherichia coli  و Klebsiella  pneumonia  و Serratia marcescens   و Pseudomonase aeruginosa و Salmonella typhi , بينت النتائج ان اعلى نسبة تلزن للخلايا والمستخلص تكون مع بكتريا    ٍK. Pneumonia  حيث بلغ66.5 % مقارنة بالسيطرة79.5 % , واوطا قيمة للتلز

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
آل البيت ( عليهم السلام ) من خلال كتاب درر السمط في خبر السبط لابن الابار البلنسي الاندلسي ( ت658هـ/1260م)
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One of them one of the important books due to its containing valuable information written by the author. Information include the life of the Messenger (Peace be upon him) before and during the mission and what happened to the messenger and his adherents and faithful companions (May Allah be pleased with them all)

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Crossref
Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
The Warning Messages of Jeanne DuPrau’sThe City of Ember to the World with Reference to Gil Kenan’s Film Adaptation: The Theory of Conspiracy
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The City of Ember is a very interesting novel that is although intended for young readers, have so many layers and messages that are misunderstood. In this research, both the novel and the film adaptation are studied with the intent to decode the warning messages that the novelist and the director tried to introduce to the audience. The research studies four vital messages; the first message is that history repeats itself for the novel has many allusions to the history of Jews and their painful holocaust and even goes back in history the days of Moses and the Exodus, the second message tackles the conspiracy theory that states nothing happens by accident and that everything is planned and connected hence comes the third message

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Selective Counseling Program in Modifying the Irrational Thoughts That Cause Anger in a Sample of Female Teachers in Different Educational Stages
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The research seeks to identify the effectiveness of a selective program in modifying irrational thinking that causes anger among an important class of societies in general. namely teachers. Specifically female teachers because of the pressures they suffer because of the nature of this profession. It may develop into anger outburst, which may cause irrational thinking arose as a result of the different situations they are going through. The sample of the program consisted of (12) teachers in Egypt, from different educational sectors. The researcher intended to clarify the emotion of anger and the irrational thoughts associated with it and the contribution of the selective counseling program in modifying those irrational thinking. This was

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