Use of lower squares and restricted boxes
In the estimation of the first-order self-regression parameter
AR (1) (simulation study)

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Organizations adopt a number of procedures and instructions in their field of activities in order to aid their resources development   and energies to serve their entrepreneurial orientations. This calls for preparing a range of mechanisms to mitigate the strictness and complexity of procedures. The ambiguity and severe  complexity  of procedures means acknowledging the loss in energy and this in turn  impedes the hopes while in the same time weakens the  enthusiasm in these organizations and an impedes the possibility to achieve continues innovation, thereby losing opportunities to the level of surrender to the risks and  assuming them to be unconquered obstacles.

There

This research aimd to analyze the role of strategic entreprenenial on according to the external performance of a sample of Iraqi private banks, namely, (National Islamic Bank, Iraqi Ahli Bank, Baghdad Bank , Middle East Iraqi Investment Bank) has launched research in fundamental problem stems from the question seeking his response to the characterization of the problem which is improve banking performance through strategic entreprenenial and to achieve the goal of the research was to prepare a questionnaire included a number of questions about the independent research and approved variables accounting for the independent variable strategic entreprenenial and included four dimensions (entreprenenial culture), entreprenenial leader

The issues of journalists and media employees in general and photojournalists in particular have become important issues, especially as those issues are closely linked to the success or failure of the media process.

This research deals with (the issues of Iraqi photojournalists working in local and foreign institutions in Iraq - a case study in 2012), because of the ambiguity in identifying those issues, which focused on the issues of this research.

This was done through the research community of members of the Association of Iraqi photojournalists in Baghdad exclusively of (64) photographers and television photographers to identify the problems encountered in their work

تتناول هذه الدراسة دور التكنلوجيا في الحروب الحديثة واثارها المترتبة على السلم المجتمعي في الشرق الاوسط مع التركيز على دراسة حالة تنظيم داعش الارهابي. حيث تشير الدراسة الى الحرب المعرفية بوصفها احد ابرز انماط الصراع في البيئة الرقمية، خاصة في ظل التطور المتسارع لتكنلوجيا المعلومات والاتصالات واتساع استخدام مواقع التواصل الاجتماعي والتي اصبحت ادوات فاعلة للتأثير في الوعي والادراك والسلوك الفردي والجماعي.

Abstract This dissertation examined the policy of American settlers toward Native peoples in the United States as one of the most complex issues in modern American history, as it was closely connected to the emergence of the new state and to the political, military, and economic transformations that followed the War of Independence, this policy developed within an expansionist context characterized by the pursuit of control over land and resources and the reorganization of geographical space in ways that served settler interests, in contrast to the marginalization of Indigenous presence and the erosion of their political and social systems, historical evidence demonstrated that relations between the two sides did not rest on fixed foundatio

The bank risks has greaten and changed in its nature under the developments of financial liberalization, banking innovation and increasing use for new financial instruments which created by the huge technological advancement happened in the banking  industry. So that, banks in large choose to base the profitability measures adjusted for risks; that is we introduced this research. The most important reason led us to do this is the restriction to use the modern statistical methods by trade bank in Arab countries equally with world banks which were the antecedent to base those models. Therefore, the research problem is embedded in the banks need to use measures that link between profitability and risks and this is what achieved by RARC

The study aims to examine the problem of forced displacement and its social and economic problems in light of the Syrian crisis. Such an aim helps to know the difficulties and challenges facing the children of displaced families in learning, and the reasons for their lack of enrolment. It also clarifies whether there are significant statistical differences at  among the attitudes of the children of the displaced families towards education regarding the following variables: (the work of the head of the family, the economic level of the family, and the work of the children). The study has adopted the descriptive-analytical approach;  a questionnaire was adopted as a tool to collect information. The study was applied to a sample o

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for