يهدف البحث إلى تقييم الكفاءة الوظيفية لمؤسسات التعليم الأهلي في أداء وظيفتها بمستوى عالٍ لتشبع حاجة سكان المدينة الذين فضّلوا التعليم الأهلي على التعليم داخل المؤسسات الحكومية مما أدى إلى انتشارها، وصولا إلى أهم الآثار المترتبة على ذلك الانتشار إذ نافست فيه مؤسسات التعليم الحكومي، بل وتنافست المؤسسات الأهلية فيما بينها لتقديم أفضل خدمة تعليمية للصراع من أجل البقاء، وتهدف أيضا إلى  إظهار الوجه السلبي ا

The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

The study aimed to know the degree of availability of integrated preparation criteria in the Arabic Teacher training Program in Syrian universities from the viewpoint of university students of the Educational qualification diploma, and the degree of availability of these standards in the outputs of the preparation program. To achieve the Goals of the study, a list of integrated preparation criteria was prepare comprising (110) indicators, distributed to (11) criteria. The list was applied to a randomly chosen sample of (45) educational qualification diploma students. The results of the study showed that the Standards for integrated preparation are provided in a medium degree overall in the program for preparing teachers of Arabic languag

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

The research aims at identify the role of the electronic trading system used in the Iraq stock exchange to promote trading activity for the stocks of listed companies in this market.

To prove the hypothesis of research, it was selected the main trading indicators for the market to be a main field in test the research hypothesis.it was selected as the period of time for (9)years span between the years (2005-2013) because they represent the first two articles of equal time periods represent aperiod that preceded the introduction of electronic trading system  while the second represents the period of time that followed 

The research found a number of conclusions but the mo

It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

This research reveals the treatment mechanisms followed in the media for covering the topic of displacement and captivity of Yazidi in the Iraqi press, through studying all the publishing in one of the Iraqi newspapers concerning the research subject. The research problem is in the following questions:

• What are the journalistic arts that are tackled by the newspaper concerning the subject of the Yazidi women?
• What are the editing forms for the model of the press subjects that have been employed about the event and what are its sources?
• What are the highlighting means used in presenting the subjects within the journalistic arts?
• What are the i

This study aimed at examining the role played by the media outlets during the coverage
of the presidential election campaigns 2020 of the United States of America.
The analytical study used through a partial inventory of the research community
for almost three months from the announcement of the candidates’ names by
the major parties on August 13 to November 6، which is the official election day in
the U.S. National Public Radio Station (NPR) to achieve the objectives of the study.
The study reached a number of conclusions related to the contents، methods and
sources of media coverage of the election campaigns of the 2020 U.S. at the mentioned
station، where the researcher proposed a number of recommendations

        In October 2019, Iraq and Lebanon witnessed widespread protests, which aroused the interest of the media, as they began with demands for the provision of services, then escalated with the overthrow of the political system. The researchers chose a satellite channel that represents a direction for a country accused of entering the line of protests. This paper aims to analyze the main bulletin of Al-Alam channel to find out how it deals with the protests in the news. It is classified descriptively, using the survey method and the method of content analysis. The study community was represented by the main news bulletin of Al-Alam channel. The researchers adopted a deliberate sample for the period from 1/10/2019 to