The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

The problem of the current research as the Iraqi Drilling Company suffers from the many challenges facing its work as a result of the current conditions in Iraq and the subsequent changes in the policies of the State Which left an impact on its activities and objectives, which created pressure on the importance of an organizational power capable of diagnosing the core competencies and development and maintain them to contribute to the raising and success in the performance of the company. The researchers adopted the method of analytical research and adopted the questionnaire as a main tool in the collection of research data and information . It was distributed to a community of (140) individuals from the low mana

The present study aims to show the importance of ESL reading ability in acquiring English as a second language. The study involves 92 college students (males and females) from the Department of English at Nizwa College of Applied Sciences, Sultanate of Oman. They represent two groups, the foundation year students and the first year English majors. A number of tests were used to measure students’ overall proficiency in English as well as their reading ability (i.e., the ability to contribute to the main idea of the text, scanning, skimming, to derive word meanings from context, to use a dictionary to find meanings, definitions, to identify prefixes, antonyms and synonyms). Students’ ability to read was correlated to their proficiency

This research sheds light on the morphological construction of kitchen terms in Hebrew language, especially methods of derivation, by offering an extensive review of the most important methods of morphological derivation. The field of kitchen terms is a fertile and rich field, where we see daily production of new kitchen tools which require suitable names with specific meanings. Morphologically, the research interested in methods of morphological derivation. So as to know and identify the common and effective methods to derive the kitchen terms in Hebrew language, in addition to put a special glossary of these terms. The research found that most of the kitchen terms were derived according to the methods of derivation prevailing in Hebrew la

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

Recently, women's rape has been a pervasive problem in the Iraqi society. Thus, it has become necessary to consider the role of language and its influence on the common beliefs and opinions about rape in the Iraqi society. Thus, taking into consideration the critical role of language and its impact on the perception of human reality and the social development based on people's beliefs and principles of life has become highly indispensable. Therefore. The aim of this article is to address this problem critically from legislation and social norms in NGOs' reports (2015; 2019) with reference to some provisions from the Iraqi Panel Code (1969; 2010). Therefore, the researchers examine the discursive strategies and ideological viewpoints in t

Sultan Said bin Sultan bin Ahmed bin Said Al-Busaidi (1223-1273 AH / 1806-1856 AD) was able to rule Oman and Zanzibar in a unified Arab-African state during his reign. However, it was separated for several reasons. Thus, the study aims to clarify the efforts made by Sultan Said for annexing Zanzibar to Oman, establishing the Arab-African Sultanate, and shedding light on the role played by Britain in dividing the Arab-African Sultanate and separating Zanzibar from the Omani rule in (1275 AH-1861 AD). The study has adopted the historical descriptive analytical approach. The study has reached several conclusions, such as: The economic motivators  were the most important factors that pushed Sultan Said to move his capital from Muscat to

The research deals with the subject of «ways to face rumors in the site of social networking Facebook», a research based on a doctoral thesis, as the research dealt with rumors in the most dangerous type of new media, which sites of social communication with the global community as spreading rumors of all kinds and afflicts everyone who has eyes on him Of the audience of these sites, and aims to identify the rumors on Facebook because it is one of the most popular sites in the world and the strategy of combating the rumors published by Facebook users in their personal pages and groups that organize them, as well as identify methods and methods that can be During which the face of the rumors in the said site and eliminate them t

In a resource-limited world, there is an urgent need to develop new economic models, from the traditional unsustainable industrial model of product consumption and disposal, to a new model based on the concepts of sustainability in its comprehensive sense, the so-called circular economy, using fewer resources in manufacturing processes and changing practices in product disposal to waste, by removing its use, recycling and manufacturing to start another manufacturing process. In an era of intense competition in domestic and global markets, the importance of the circular economy is highlighted in its ability to strengthen the competitiveness of enterprises in those markets, by reducing the cost and increasing the quality of the pro

The research synthesis variables of competitive advantage and the mechanism achieved by focusing on knowledge abilities and strategic of the administrative leadership, and governments and the developed countries took the racing frantically and my destiny to invest more money and resources to development of wealth and human knowledge is so choice investment winner always and who Aaikhyee never, because God Almighty give humans the abilities of all other creatures and that these abilities varying from person to person, there is the problem of search provoking questions about the essence of what it's about research and both sides theoretical and field, the objective of this research