This research aims to analyse the problem of organizations in general and universities in particular, in dealing with �quality subjects� in a world where these organizations face the risks of becoming side lined and possibly vanished without looking for solutions that allow them to move in an open arena where change becomes the key to those solutions. Change here must be strategic and planning must adopts a way for organizations to develop mechanisms to manage change itself. Management leaders play a central role in achieving the principle required to chart new trends for universities in dealing with quality as a strategy that allows excellence and competition in light of the success of the processes of change. Change through reengineering processes is no substitute for adopting a strategy of excellence. Both are an endorsement of the idea of continuous improvement, and a way to achieve a high degree of satisfaction for beneficiaries. We considered that this is a very important goal that today�s universities do not hesitate to look for safe paths to realize it, wherever its results meet their need for survival, growth and excellence. This research reviews change management and strategic planning that are necessary to achieve quality in universities. The methods of deductive reasoning and inductive reasoning have been adopted in succession as two ways of conclusion based on the rules of logical inference by which both research methods are identified. Finally, the research reached a set of conclusions, the most important of which is the need for organizations (universities) to change in light of the dilemma of the need for excellence, which was found in quality as a decisive option. As for the most important recommendations, we highlighted the importance of universities realizing the need to achieve competitive stability beyond the current successes they are achieving through the application of all new approaches and techniques that enhance their capabilities to adapt to today's environment.
Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq. Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021) Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark
... Show More
(24)
(3)
Rhythm is considered one of the creative concepts in the recent architectural thought; it has emerged clearly as a mean of creating the highest levels of creativity in architecture, especially in contemporary architectural movements. The importance of rhythm has emerged, especially, when the architecture , its beginnings concentrated on the principle of the links with poetic structures. Many architectural studies deal with concept of rhythm in architecture with different ways various according to the trend of each study, this show the importance of studying the concept of rhythm in the architectural field in general. This study try to focus on the utilization of rhythm as creative system in architecture of heritage and contemporary
... Show More
Colorectal cancer (CRC) is the most common disease and cause of death globally. The aim of the study is investigation and detection of some bacterial interfering with CRC occurrence and progression. The study conducted between September 2022 till February 2023, a total of 50 specimens were collected from confirmed CRC patients. In addition, 50 stool specimens were collected from Healthy volunteers, considers as control group. Isolation and identification of bacteria in all collected specimens were done by using cultural and differential media (blood agar, macconkey agar and Pfizer agar), as well as the VITEK- 2 compact system. The bacterial species, in the specimens of control were ( Escherichia coli 50 (86.20%), Klebsiella Pneumoni
... Show More
(1)
Background: The development of orthodontic biomaterials that attract less biofilm has been a goal for decades. Adhesion and colonization of cariogenic streptococci are considered to play key roles in the development of enamel demineralization related to orthodontic materials. The aim of this study was to quantitatively evaluate the Mutans streptococci adhesion to coated orthodontic archwires (Epoxy and Teflon) and uncoated archwires (stainless steel and nickel-titanium) with respect to incubation time in the presence and absence of saliva. Material and Method: Six types of archwires stainless steel and nickel titanium with two type of coating (Epoxy, Teflon) were used in this study. Twelve specimens of each archwire were incubated in steri
... Show More
The aims of study were identify the Morphological description and histological structure of pancreas gland in the Saw-scaled viper snake, (Echis carinatus scochureki). The study was conducted on 6 snakes collected from the city of Nasiriya in Dhi Qar province, Doped snakes was dissected to isolate the pancreas gland, and the histological slides prepared after samples fixation by fixative solutions, the routine stains Haematoxylin– Eosin were used. Morphological Description study showed that the pancreas gland was compact in type with one lobe, white-pink in colure. The pancreas Located at the level of the Gall bladder associated with it’s caudal side, The spleen is adjacent to pancreas completely in the dorsal side .and duodenum l
... Show More