This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

The Turks used the Ottoman Turkish language from the thirteenth century to the twentieth century.  During this period and under the influence of Islamic civilization, a large number of words and structures were used from the Arabic and Persian languages, Therefore, many Arabic grammatical structures were used in the Ottoman Turkish language, such as the definite article simply because it was widely used.

The paper is concerned with the use of the Arabic definite article in the Ottoman Turkish language, and the aim of this contrastive study is to find out the similarities and differences between the two languages ​​in terms of meaning and structure. Since linguistic studies depend on the practical side or applied approach, two

 The research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum).  The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud

Abstract

       This research is aimed at indicating the impact of business process reengineering on corporate performance in the Office of the Inspector General of the Ministry of Higher Education and Scientific Research of the Iraqi study has identified a problem in a number of the most important questions - what the impact of the Business Process Reengineering at the corporate office performance indicators respondent? What are the actual results of the analysis of paths Administrative Process Engineering and Corporate Performance respondent in the office? In order to achieve the goal of the research and answer the questions of the problem, the study applied to a sample of

The study sought to highlight the importance of applying the administrative control procedures which play an important role in assessing the performance of the employees of the tax administration and specifically the companies department by setting the standards and objectives of the department on the basis of which in the implementation of its work and identify deviations and errors and find appropriate solutions and evaluate the results according to appropriate solutions, The study of the problem of research, namely the extent to which the tax administration applied to the administrative control procedures in view of its importance in evaluating the performance of its employees and the extent of their application to the legislations an

The aim of the research is to know the effect of a training program based on interactive teaching strategies on achievement and creative problem solving among fourth-grade students in chemistry of the directorate of education Rusafa first, the sample was divided into two groups, one experimental and numbering (29) students and the other control group numbering (30) students. The experimental group underwent the training program in the first semester of the year (2021-2022) and the control one studied according to the usual method. Two tools were built, the first being an academic achievement test consisting of (40) multiple-choice items, and the second a test of creative problem-solving skills in a chemistry subject and consisting o

Planning of cities show great attention on streets planning as one of the most structural component foundations for cities, that providing many functional needs and connect parts of the city each other, and work as a commercial and services activities centers. Instead of this highly focused on distributing streets with different streets types such as economical and trading and housing streets. This concerned was only on the dimensions and scales of different types of vehicles and their movement. When scale and dimension and movement of mans were as a second priority in designing and planning streets. Which came's first for traditional streets. The research try to submit some designs guides for planners that contribute in re conce

Electronic learning was used as a substitute method for learning during the COVID-19 pandemic to conduct scientific materials and perform student assessment; this study aimed to investigate academic staff opinions toward electronic education. A cross-sectional study with a web-based questionnaire distributed to academic staff in different medical colleges in Iraq. After de-identification, data were collected and analyzed with statistical software to determine the significance between variables. A total of 256 participants were enrolled in the study: 83% were not satisfied or neutral to online learning, 80% showed a poor benefit from delivery of the practical electronic knowledge and 25% for theoretical sessions with a significant difference

In the age of information and communication revolution, education as one of life
aspects has influenced with that revolution by integrating technology in education, which
have become as an important learning tools of the whole educational process . Technology,
when used appropriately, can help make science classroom a site of active learning and
critical thinking, furthering student inquiry and connections with different materials. It is
necessary to develop human rights education programs and materials for discretionary and
extracurricular activities as it provide them with the skills and tools so that they are
empowered to take action to realize their rights. Human rights education is a critical means of
instill

This research aims at studying a contemporary and modern phenomenon in the Science of management in general and in the field of organizational behavior in private, The organizational learning and managerial empowerment in a governmental organization :"The General Company of Electric Industries" .The dimensions of organizational learning have been defined (Learning Dynamics، organization transformation, individuals empowerment, knowledge management and Technology application) as wells as the dimensions of managerial empowerment (possessing the information and its availability– Independency and the freedom of conduct and knowledge possession) Information has been gathered by a questionnaire distributed on a sample of professiona