Yearly Archives: 2022

The impact of measurement and disclosure of intellectual capital on users of financial statements

  • August 30, 2022
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Asaad Munshid Muhammad Muthanna Journal of Administrative and Economic Sciences 2013, Volume 3, Issue 7, Pages 21-33 Abstract Communities tended recently to build knowledge in promoting and strengthening their economies , which necessitated attention to the human element . And community – based accounting as a tool were not far from this concern accounting Vtfaal […]

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The reality of Algerian accounting in light of the international business environment.

  • August 30, 2022
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Muthanna Journal of Administrative and Economic Sciences 2013, Volume 3, Issue 7, Pages 11-20 Abstract من خلال هذا المقال سنحاول إبراز أهم الخصائص التي ميزت بيئة الأعمال الدولية، وذلك من حيث الاختلافات التي أصبحت تميز المجال المحاسبي بين الدول، كما سنوضح بعض المفاهيم الخاصة بكل من التوحيد والتوافق المحاسبي من حيث إظهار الفرق بين هذين […]

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Summaries of Books Intermediate Accounting Contemporary Vision

  • August 30, 2022
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Saud GUIDE mashkwer, Naim Ali Jassim&Nazim Hassan Abdel Sayed Al-Muthanna University Abstract تعرف المحاسبة بأنها لغة الأعمال التي تقوم باستخدام مجموعة من المفاهيم والفروض والمبادئ والطرق في إدخال ومعالجة العديد من الأحداث الاقتصادية التي تحصل في منظمات الأعمال وجعلها على شكل معلومات يمكن إيصالها إلى العديد من الجهات المستفيدة في عمليات اتخاذ القرارات. كذلك تعرف […]

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Otralanckshav Trade on GDP in Selected Asian Countries For the Period (1980-2011)

  • August 30, 2022
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Ghassan Tariq Zahir University of Kufa / College of Administration and Economics Abstract The world economic has witnessed in the last three decades a kind of transformation and economic change with comprise of all the aspects specially the economic one. Most of the countries have changed from Capitalism to the policy of trade openness, joining […]

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Le Role de la Responsabilité Sociale Des Entreprises Dans la Realisation De la Performance: Etude Par Questionnaire De la RSE au Sein De Sonatrach

  • August 30, 2022
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Hebri Assia Université de Mascara Abstract The present research realize the disruption of the reciprocal relations between the firm and there different partners , in the circle of the social responsibility by the disruption of those relations and those intern_ relations influencing the firm in positive or negative results ; the dominant hypothesis conclude that […]

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Re-Evaluation of Property,Plant and Equipment at Fair Value Under IAS 16 Application to the General Company For Woolen Industries

  • August 30, 2022
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Safwan Qusay Abdul Halim&asma Abdul-Kadhim Abdul Ali Abstract برز من ينادي باستخدام القيمة العادلة من خلال كل من مجلس معايير المحاسبة الدولية ومجلس معايير المحاسبة المالية (IASB) International Accounting Standard Board Financial Accounting Standard Board (FASB) بإصدار وتعديل العديد من معايير المحاسبة والتي تركز في مضمونها على القيمة العادلة ، فقد بدأت الهيئات المحاسبية الدولية […]

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The Investment in Education and its Role in Achieving Sustainable Development in Iraq

  • August 30, 2022
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Nadia khudaier Kanawy Abstract The most prominent of economic and social underdevelopment is the weakness of the material possibilities and the low level of human The most prominent of economic and social underdevelopment is the weakness of the material possibilities and the low level of human potential necessary to bring about development and Investment in […]

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The Impact of the Cost of Transport in Choice of University location Acomparative study of Anumber of Alternatives in the Province of Dhi Qar

  • August 30, 2022
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Ahmed Karim Jassim Abstract This research study the impact of transport costs in the selection of University’s location proposed in Dhi Qar province, as there are numbers of alternatives represented in 18 cities. Through the adoption of the way the center of gravity in location selection and by relying on the transportation costs for students […]

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Capital and its Impact on Psychological Soundly Career

  • August 30, 2022
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Kamal Kazem Taher al-Hassani College of Administration and Economics / University of Al-Muthanna Abstract The Research reach to lineaments exploration the Psychological capital for ” in its dimensions (Self efficacy, Optimism, Hope and Resiliency) , and its impact on The dependable variable the employees engagement ” in its elements (Vigor, Dedication , and Absorption) . […]

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The Role of Organizational Culture in Promoting the Sharing of Knowledge Among Faculty Members Applied Study in the Faculty of Administration and Economics

  • August 30, 2022
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Hana Jassim Mohammed al-Askari Al-Qadisiyah University/ College of Administration and Economics Abstract The current study focuses on two main Mnglleren organizational culture and the sharing of knowledge with an indication of the link and effect relationships among them. The study relied to reach the goal above the form questionnaire included the organizational culture independent variable […]

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