The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

      This research a mining at evaluation the efficiency of the nursing performance depended on standards of W.H.O. via application standards of W.H.O on the nursing personnel in medical city office,  in light of it, it has design  world evaluation list, and a sample was chosen  from the nursing personnel in  given researched the organization whom they are evaluated according to the standards of W.H.O for the nursing performance included of ten standards, divided in to 45 question , besides the evaluation list, the researcher get assistance of some tools of collection information via  actual checking and personal interviews, a number of statistical means were used to manipulate t

In recent years, social media has been increasing widely and obviously as a media for users expressing their emotions and feelings through thousands of posts and comments related to tourism companies. As a consequence, it became difficult for tourists to read all the comments to determine whether these opinions are positive or negative to assess the success of a tourism company. In this paper, a modest model is proposed to assess e-tourism companies using Iraqi dialect reviews collected from Facebook. The reviews are analyzed using text mining techniques for sentiment classification. The generated sentiment words are classified into positive, negative and neutral comments by utilizing Rough Set Theory, Naïve Bayes and K-Nearest Neighbor

The aim of this paper is to explore the relationship between sustainability reporting (SR) and corporate reputation (CR) in the context of initial public offering (IPO) companies in the developing market of Malaysia. This study utilises secondary data from 2007 to 2017 derived from the content analysis of the annual reports and Datastream of 139 sampled IPO companies listed on Bursa Malaysia. The study also employs ordinary least squares (OLS) regression. The result shows that CR has a positive association with SR quantity and quality and its dimensions, i.e., society, environmental, employee, and product. This result suggests that IPO companies can use SR practices to improve their CR. Most companies give little attention to SR issues. Mor

Objective(s): This study aimed to evaluate job satisfaction among nurses working at primary health care centers        in Samawa City.

Methodology: A Descriptive evolutional study has been carried out during the period from 1 February 2022 to 1 June 2022. A nonprobability (convenience) sample of (200) nurse were selected from different educational level. A questionnaire format is developed for the purpose of fulfilling the objectives of the study. Content validity of the questionnaire and reliability has been determined. Data are analyzed using IBM SPSS version 19 software (2010).

Results: The findings indicate that 52% of nurses are showing high level of job satisfa

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

Praise be to Allah, Lord of the Worlds and prayers to our master and our beloved Muhammad and to his God and companions.
The Sunnah of the prophet completed the prayer and delivery agreed to accept them as evidence of legislation, and the fundamentalists differed in accepting the news of Sundays in the pieces, and most likely if the hadeeth is proven, and completed the correct conditions there is no objection to accept it in branches and pieces. As for the work of the people of the city is one of the evidence adopted when the imam Malik, who is the Imam of the House of the Prophet's blessed immigration, and scientists differ greatly. If you offer a ruling and the ruling of the Hadith of the individual, and the rule of the work of the

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

The study aims to identify the role of family in inculcating the moral values of voluntary work among adults, as it constitutes the basic social institution that is responsible for raising and control children. It has regarded as the first phase of constituting societies, where family plays a significant role in changing the behavior of individuals positively or negatively through provided patterns. The moral values act as organizer of human relationship in which misusing of these values would affect the interaction between people. This study focuses on how to employ the moral values in voluntary work as a civilized behavior helps in developing and strengthening societies. The researcher adopted the analytical-descriptive approach as mor

The present study deals with the relationship of noise pollution to the mental health of university students, through the researcher field study with the use of descriptive Correlative approach to investigate this relationship. Noise is one of the elements of environmental pollution that people often expose to in their environment. The problem of noise has been exacerbated now because of cultural and technological progress in crowded cities. As a result, the researchers studied noise as an environmental stimulus that affects the mental health of the human being.The researchers, through their current research try to study a very serious problem, which is the problem of noise pollution on the health side of university students as a