The research aimed to find the effectiveness of teaching impact of the reflex learning strategy on the fifth class female student achievement of the geography content material). The researcher adopted the null hypotheses (there are no statistically significant differences at (0,05) level between the women score mean of the experimental group student who has been taught by the cement material assigned by the reflex learning strategy, and that of the control group who have been taught by the traditional method on the achievement test. The researcher adopted the post-test experimental design to measure students’ achievement. The population of the present study has been limited to the fifth literary class female stud
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The aim of the research is to identify the role of ethical leadership in achieving comprehensive quality standards in public education schools in the Al-Ardha governorate. To achieve this goal, the descriptive approach was used, the researcher developed a questionnaire consisting of (35) items, divided into two sections: the first one is related to ethical leadership includes (17) items, and the second section relates to total quality management includes (18) items. The research sample consisted of (405) teachers from the stages of public education. The results showed that the level of ethical leadership practice (ethical personal characteristics, ethical administrative features, teamwork, and human rela
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The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv
... Show MoreThe study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuri
... Show MoreThis study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a
... Show MoreThe research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett
... Show Moregovernance Is considered as one approach that gained the attention of many researchers in Management and politics field as one of the dominant philosophies and desired in the current period, became seen as a panacea for all diseases afflicting in particular public administrative organs in General ,This concept has been associated with concepts of reorganization Reforme besidc the administrative directed to improve the efficiency and effectiveness of the performance of such devices as reflected on the totality of features and characteristics that relate to service fulfillment needs of beneficiaries and underlying phenomenon, there was also a constituent charact
... Show Moreتعد الحوكمة من المداخل التي نالت اهتمام العديد من الباحثين والدارسين في مجال الإدارة والسياسة بوصفها إحدى الفلسفات السائدة والمرغوبة في الفترة الحالية , وأصبح ينظر إليها دواء لجميع الامراض التي تعاني منها الأجهزة الإدارية عموماً بالأخص العامة منها . وقد ارتبط هذا المفهوم بمفاهيم إعادة التنظيم Reforme والاصلاح الإداري المجه لتحسين كفاءة وفاعلية أداء تلك الاجهزة وبما ينعكس على مجمل السمات والمميزات التي تتعلق ب
... Show Moreبدأ الاهتمام بموضوع الرضاء الوظيفي في مجال العلوم الإدارية خلال العشرينات من القرن الماضي، من خلال مدرسة العلاقات الإنسانية على يد (التون مايو (Elton Mayo والتي تؤكد فيه على الاهتمام بالعنصر البشري، والذي بدوره يؤثر تأثيراً كبير على الإنتاج، ومن ثم فان زيادة الإنتاج تتحقق من خلال فهم طبيعة الإفراد،