The study aimed to reveal the possibility of predicting academic procrastination through both Cognitive distortions and time management among students of Al-Aqsa Community College, as well as to reveal the level of both cognitive distortions, time management, and academic procrastination. Additionally, it aimed to identify the size of the correlation between cognitive distortions, time management, and academic procrastination. The study sample consisted of (250) students from Al-Aqsa community college students. The results of the study concluded that the mean for each level of cognitive distortions and academic procrastination is average. The mean level of time management is high. There is a statistically significant positive relationshi

there is a need to use the teardown Technique in a various fields and different motives and used often by economic units as a technique to help other techniques for example, used by some economic units for the analysis of other economic units of products in order to work on the development of products and look for opportunities to improve product quality and avoid product errors competitor or reduce its costs, in addition to the services provided by quality control is used ISO 17025 integration with unassembled analysis to adjust the quality of the product by comparing the pieces produced with designed models that are also the product as a whole compared with the original design

         The issue of penalized regression model has received considerable critical attention to variable selection. It plays an essential role in dealing with high dimensional data. Arctangent denoted by the Atan penalty has been used in both estimation and variable selection as an efficient method recently. However, the Atan penalty is very sensitive to outliers in response to variables or heavy-tailed error distribution. While the least absolute deviation is a good method to get robustness in regression estimation. The specific objective of this research is to propose a robust Atan estimator from combining these two ideas at once. Simulation experiments and real data applications show that the p

Ajloun reserve is the most important reserved areas set up by the Jordanian government to encourage development and ecotourism, is located on the green mountains of Ajloun north of Jordan, was founded in 1989 and follow The Royal Society for the conservation of the natur, an area of 13 km2, and covered with thick forests of oak trees and Butm, maple and others, characterized by the diversity of vital consists of 319 species of medicinal and aromatic plants and wild flowers, and where there are 40 species of birds, 14 species of mammals, 16 reptiles, 5 species of plants registered in the world. The Reserve has a great importance in Jordan ,it is the most reservations attractive to tourists, both internally and externally, and prov

The 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

ت نايبتسلاا ثحابلا مدختسا دقو ,ةيداصتقلاا تادحولا ةميق ىلع انوروك ةحئاج لظ يف يلخادلا قيقدتلا ريثأت ةيداصتقلاا تادحولا فادها قيقحت يف مهسي يلخادلا قيقدتلا نا ثحبلا تاجاتنتسا مها تناكو , ثحبلا تاريغتم نيب ةقلاعلا نايبل رطاخملا ةرادأو اهتءافكو اهتيلعاف نيسحتو قيقدتلا عقوم زيزعت ىلع لمعلا تايصوتلا مها تناكو امك, ةمكوحلا تايلمعو ةباقرلاو قيقحتل رارمتسأب ئراوطلا ططخ ثيدحتو ةبقارمو ةحضاو تازفحم ءاشناو ةلمتحم

The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample

         Bringing about urban, economic, and social changes in rural areas similar to those occurring in urban areas aims to reduce urban-rural disparities by providing services in those areas, decentralizing the management of these services, expanding citizen participation in local governance (decentralized administration), and achieving comprehensive development, developing and empowering localities, and keeping pace with new transformations and their impacts on the functions of the center and localities. In fact, the lack of clarity of the role of local government in planning and managing services has hindered development plans, and declined the level of services in rural areas, and has negative

The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of ​​accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult  to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq fo

     The research has handled an important service sector in Iraq which is the municipals sector since it is connected directly and closely with the services presented to the citizens, and because the process of accomplishing the projects needs planning and scheduling for implementing these projects according to the available financial allocating and it was no choice but finding modern methods that help succeeding the processes of planning through making use of  Geographic Information system (GIS) in providing the necessary information in scheduling the projects since it is considered  as one of the tools that conveys the occurred in collecting the huge amount of  the locative d