The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

The increase in obesity and the many accompanying diseases is attributed to the increased production and consumption of foods made of non-nutritive sweeteners without regard to the risks of consuming additional calories, and this in turn leads to hormonal imbalance and metabolic disorders and the resulting imbalance and ill health that have spread to all segments of society. During the research, 0.01, 0.02, 0.03, 0.04 and 0.05 % of stevia sweetener was added to the cream instead of the sugar used. Physical and chemical tests were performed for the stevia extract and the microbial content in the cream, as well as the sensory evaluation. It was noted that fortifying the cream with calorie-free stevia sugar led to the production of

Conclusion and results
1. The research concluded through considering the rhetorical visions,
appropriate relationships between utterances with a language derived
from the reality of the social, religious, and, cultural life.
2. The poet compound between realism and the documentation of the
poetic structure, its depth, and the conjugation of its symbolic
metaphors, and also between its phonetic music and the right artistic
nature and the inanimate rules to take in consideration what Dr. Ahmad
Haikal concluded that the tried to com up with something better than
that of the previous generation, but he is still following their orbit, and
their trend method of poem building.
3. The realistic images visionary r

The research aims to identify the most important areas of voluntary work available to women in society, stand on the most important controls that push women to work in voluntary areas in society. The research also seeks to stand on the most prominent obstacles to the voluntary work of women in society. The research contained four main chapters: Chapter I: Definition of research, Chapter 2: Objectives, areas, controls and effects of volunteer work, Chapter 3: Voluntary Work of Women in the Celestial Religions, and lastly, Chapter 4: Theories, Constraints, and Recommendations for Voluntary Work for Women.The researcher suggested several recommendations: 1-establishing a unit responsible for planning,

The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

The aims of the research is to know the role of Organisational learning in building talent management strategies in the Ministry of Science and Technology , where we see the challenges facing organizations today dictate now and in the future activation of scientific expertise to meet these challenges and the dissemination of these concepts within the priorities and data organizational culture of these organizations despite having a lot of the importance of organizational knowledge and learning applications .Despite learning and adopting some of the organizations have to enhance their competitiveness, we find a lot of organizations, including (The ministry researched) still do not realize the importance of the role of organization

The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

Abstract

The aim of the current research is to extract the psychometric properties of Philip Carter's tests (for mental agility) according to the classical measurement theory. To achieve these goals, the researcher took a number of scientific steps to analyze Philip Carter's tests (for mental agility) according to the classical measurement theory. The researcher translated Philip Carter's (mental agility) tests from English into Arabic and then he translated them conversely. For the purpose of statistical analysis of paragraphs of the Philip Carter tests (mental agility) to extract the psychometric properties, the tests were applied to a sample of (1000) male and female students who were selected by cluster sampl

This study aimed at investigating the level of social skills and its relationship with self-regulation among gifted students according to the academic stage and gender. The sample consisted of (417) male and female students at King Abdullah II School for Excellence in Salt, Jordan. Two instruments were used to collect the data; A scale of social skills and a scale of self-regulation. The results revealed that the level of social skills was high among gifted students. There were statistically significant differences in the social skills among gifted students according to their academic stage in favor of the secondary stage and according to their gender in favor of female students. There were statistically signific