Preferred Language
Articles
/
vReiuZIBVTCNdQwCLb4M
The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks
...Show More Authors

The research aims to explain the role of cloud computing technology in facilitating the application of international financial reporting standards in Iraqi banks, by preparing a checklist that included a set of paragraphs to measure the level of application of IFRSs. In those banks and then the need to use cloud computing technology, and the researchers reached a set of conclusions, including, that cloud computing technology has a role in facilitating the application of international financial reporting standards in the banks, the research sample, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it in any time and from any place where the Internet service is available. The research also found that there is a shortage in the field of local knowledge and professional expertise. In addition to the difficulty of benefiting from international experiences that have succeeded in applying international financial reporting standards due to the difficulty of viewing and analyzing data prepared manually or traditionally, due to the dependence of most of the research sample banks on traditional means in managing their financial activities, which makes it difficult to upload them to the cloud and present them to experts to benefit from Their expertise that facilitates the application of international financial reporting standards. The research recommended the need to take advantage of the capabilities and capabilities provided by cloud computing technology in facilitating the application of international financial reporting standards (IFRS) in the research sample banks and reaping the benefits accrued, as well as benefiting from the experiences of international banks that have succeeded in the field of applying international financial reporting standards, especially in Arab countries. This is due to its proximity to the local environment by developing human resource skills and moving away from traditional means in preparing, preserving and communicating accounting information.

Crossref
View Publication
Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of the structural model of learning in the acquisition of geographical concepts among students of the first grade average)
...Show More Authors

The current research aims to find out ( the effectiveness of the structural model of learning in the acquisition of geographical concepts at the first grade average students ) , and achieving the goals of research has been formulating the null hypothesis of the following :

    " There is no difference statistically significant when Mistoi (0.5 ) between the mean scores of the collection of students in the experimental group that is studying the general geographical principles " Bonmozj constructivist learning " and the mean scores of the control group , which is considering the same article ," the traditional way " to acquire concepts.

The researcher adopted th

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The aesthetics of abstract expressionism and its representations in the artistic productions of the students of the Department of Art Education
...Show More Authors

The research section tagged (Aesthetics of Abstract Expressionism and its Representations in the Artistic Products of Students of the Department of Art Education) into four chapters and it included in..
The first chapter: (the methodological framework) for the research, and the research problem is summarized through the question (what are the aesthetics of abstract expressionism and its representations in the artistic productions of the students of the Department of Art Education). In the products of students of the Department of Art Education).
The aim of the research was (discovering the aesthetics of abstract expressionism and its representations in the artistic products of the students of the Department of Art Education). As we

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
A STUDY OF THE EFFECT OF SEMI-ANGLE OF CONE ON THE VIBRATION CHARACTERISTICS OF CYLINDRICAL-CONICAL COUPLED SHELL STRUCTURE
...Show More Authors

In this work, the effect of variation of semi-angle of the conical part on the vibration characteristics of cylindrical-conical coupled structure is investigated. The shell is made of polyester resin reinforced by continuous E-glass fibers. The case is analyzed experimentally and numerically for orthotropic shell structures. The experimental program is conducted by exciting the fabricated structure by an impact hammer and monitoring the response using an attached accelerometer for different semi-angles of the conical part.
Software named SIGVIEW is used to perform the signal processing on the acquired signal in order to measure the natural frequencies and the corresponding mode shapes. The numerical investigation is achieved using ANS

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
The Trilogy of Punishment - The Great, Painful and Humiliating in the Holy Quran An objective study: The Trilogy of Punishment - The Great, Painful and Humiliating in the Holy Quran An objective study
...Show More Authors

The study of triples seeks to deal with the comprehensive nature of the Qur’an texts, and the choice fell on the trilogy of great torment, pain, and humiliation in the Noble Qur’an - an objective study, the title of this research, in which I tried to shed light on these terms, and the nuances between them, and in particular torment The eschatological terminology varied, which can be summed up in three terms, namely the great, the painful, and the offensive. The types of torment, the pain is the painful one that is described by the severity of pain and its horror, as for the humiliating punishment, it is that which humiliates the one who has fallen on it, and the diversity of torment is due to the diversity of sins.

View Publication Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Image of the Soldier in Brendan Behan's The Hostage And Charles Fuller's A Soldiers Play: The Image of the Soldier in Brendan Behan's The Hostage And Charles Fuller's A Soldiers Play
...Show More Authors

Abstract
The image of the soldier, as a hero who sacrifices everything to defend his
country and values, is no longer depicted in modern drama. With two World Wars
and many regional wars and civil wars, the soldier becomes a victim, not a hero.
Authors present the character of the soldier as a man who suffers a lot as he is
victimized by his own government and its politics that forces him to be in such a
position. Dramatists express their views about race, oppression and war through
their characters, such as the character of the soldier, as in the two selected plays for
this research: The Hostage by Brendan Behan and A Soldier's Play by Charles
Fuller.
The Hostage depicts, through its events, the Irish oppre

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 14 2026
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 18, Nº. 3, 2023, Págs. 319-323
The Effect of Using Exercises Associated With Ischemia and Hyperemia on Some Immunoglobulins (Igm - Igg) and White Blood Cells (Wbc) in the Rehabilitation and Treatment of Ankle Sprain Injury Lateral Side of Swimmers
...Show More Authors

Autorías: Wafaa Sabah Mohammed Al-Khafaji, Fatimah Hameed Kzar Al-Masoodi, Suadad Ibrahim Suhail Al-Kinani. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 3, 2023. Artículo de Revista en Dialnet.

View Publication Preview PDF
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
...Show More Authors

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role innovative leadership in administrative empowerment (Study analysis of the views of a sample of decision makers in the General Company for Food Industries(
...Show More Authors

 Abstract

The objective of the research is to identify the role of innovative leadership in achieving the dimensions of administrative empowerment in the company for the public of food industries. The various variables have shown the importance of innovative leadership to achieve the dimensions of administrative empowerment in both international and local companies. Administrative Empowerment "In order to answer this question, a virtual model was developed to reflect the relationship and impact between innovative leadership and administrative empowerment. The research was based on the analytical descriptive approach.  the research community, The company represented the general company for food industries, retrie

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jul 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
An Economic Study of the Margins and Profits of Middlemen in the Marketing of Chicken Meat Marketing Channels in Baghdad Province for the Season 2023
...Show More Authors
Abstract<p>Marketing studies are important to researchers and policy makers. The study of marketing margins and efficiency is important to understand the marketing problems that face parties of the marketing process. The aim of the research is to measure the efficiency margins and the most important marketing channels for marketing chicken meat in the province of Baghdad and to identify the most important marketing problems facing marketers of the commodity. The absolute marketing margins were (0, 1360, 1570, 1545) for the four channels respectively, while the price paid by the consumer was variable according to the marketing channel (3150, 3790, 3920, 4065) for the four channels respectively. T</p> ... Show More
View Publication
Scopus Crossref
Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of agricultural insurance in the prevention of financing risks in the form of slam : "An Empirical Study on Shikan Insurance and Reinsurance Company
...Show More Authors

The aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of

... Show More
View Publication Preview PDF