The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

The research aimed to study the role that the media play in shaping the public knowledge of human rights issues among the people of Kirkuk, which will be the focus of the study. The research was conducted by applying a survey panel to a random sample of the city's audience. The research dealt with the theoretical aspect of a theory that relied on the media, and the loans provided by the theory, on the basis of which the research was conducted and the research problem was determined based on a major question: What is the role that the mass media play in developing the knowledge of members of the public on human rights and the relationship between the intensity of view in that, as well as the identification of the effect of two variables G

Research seeks to test the impact of the dimensions of mindfulness on  organizational Innovation, proposed in the light of the review literature on two variables of the research, which referred in General to the dynamic relationship between them, as result of weakness of mindfulness as one important factor driving the diversity of innovation and time, ways to sustain and preserve and then support innovations made by creators, weakness in the overall level of organizational Innovation, this represents the problem research, data collection over designing   identification, distributed to sample Formed from (30) head Department at a number of colleges of the University of Baghdad, results confirms the validity of resea

Purpose: To use the balanced measurement approach as a strategic link for increasing the effectiveness of strategic planning in the direction of achieving satisfaction rates at Bisha University in Saudi Arabia

Design / methodology / approach –The questionnaire survey was used to collect the data of the study from the faculty members at University of Bisha.

Findings –Prove the assumption that the use of the balanced measurement approach - as a strategic planning tool - leads to maximize the satisfaction rates among faculty members at the University of Bisha.

Research limitations/implications-  adopt effective strategic planning in order to achieve

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

study aimed to recognize The relationship between Intrinsic Motivation Academy and Time Management among University students and measure Intrinsic Motivation Academy And Time Management for sample and Balancing Degrees of Basic Research on the two scales According to the Variable genders and Specialization, The sample consisted (350) students by (230) female (120) male , and the sample  responded scales of Intrinsic Motivation Academy for (Alwan & Attaat2009) and Time Management (Building tool), The Results of this study show that: There are statistically significant differences according to gender variable in Intrinsic Motivation Academy and Time Management in favor of the male, and there are statistica

The post-Corona Covid-19 world is not the world before it, the problem of perception of personality traits with two axes: the characteristics of psychological and social compatibility, and the second aspect the mental disorder during the pandemic, and the accompanying precautions and prohibitions during the academic year 2020 AD. The aim of the research is to reveal the perception of the personal characteristics of Bisha University employees (students and faculty) during the Corona Covid-19 pandemic, and to reveal statistically significant differences in the perception of the personality traits of Bisha’s members during the Covid 19 according to the scientific qualification variables (female students -faculty members),  marital st

منذ الثلث الأخير من القرن التاسع عشر، انشغلت الولايات المتحدة الأميركية بفكرة تأسيس إطار تنظيمي جامع لدول اميركا اللاتينية، بما يسمح لها في ممارسة الضغط السياسي والاقتصادي والعسكري في النصف الغربي من الكرة الأرضية ويثبت سياستها ، لاسيما مع انسحاب دول الاستعمار الأوربي ( اسبانيا – فرنسا – روسيا – بريطانيا ) . الا ان الفكرة هذه واجهت تحديات كبيرة ، وواكبتها جهود حثيثة بذلتها الولايات المتحدة الأميركية ، في ا

The research considers The Analysis Dimensions of The organizational citizen ship Behavior for a sample of the Faculty of the university of Baghdad through the five Dimensions of citizenship ((Altruism– couscientiosness– sportsmanship courtesy– civic virtue))

The sample contains (120) professor from four colleges of the Baghdad university.

The most Important conelusion is the rise of citizenship behavior level for the Iraqi professor through his generaliaed compliance for most dimensions of the citizenship behavior the most important recommanelations  presenteel in research is the encouragement and development for this behavior because of its oby viosis impact on the p