Abstract

The study discussed three areas in strategic thinking, namely, (patterns elements, outcomes) , this study aimed to measure extent to which strategic leaders have the type or types of patterns of strategic thinking, and measure the extent of their use of the elements of strategic thinking, and measurement of strategic thinking outcomes for managers at various levels , And to know the relationship between the modes of strategic thinking, elements and outcomes in organizations. the study included five banks and four hospitals and four colleges and universities, has been a research sample consisted of 168 individuals, distributed in positions (Director General , Director of Directorate , Director of

The investment environment is the incubator for all types of domestic and foreign investments, so if their determinants are encouraging, they increase the levels of investment flows and vice versa, as there is a relationship between the nature of the investment environment and the level of investment flows, and the determinants of the investment environment are numerous and the most important of which are security and political stability, and economic and financial factors that include relative stability In the exchange rate and inflation rates, the availability of banks and their development, transparency and integrity in administrative dealings and the lack of prevalence of administrative and financial corruption, and the clari

The rapid reality of events in the information era, and the enormous pressure of forces market, competition, permanent movement of the markets and consumers and the large development unprecedented of technology in all areas make a lot of organizations find it difficult to keep up with this rapid developments .Here was the role of strategic vigilance closer organization to their environment ,and play an active role in providing the necessary information to make decisions and insurance companies are not far from those changes .On this basis the researcher offered studied(Over the awareness of managers of insurance companies for strategic vigilance).Choosing sample of 35 managers in the National Insurance Company to test th

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro

The MTS-88. c trainer is a training system targeting students in the microprocessors course. It has a built in single-line assembler allowing the users to enter programs in assembly. It has the problem that long programs cannot be traced and tested efficiently. A simple error may cause all the code to be erased and the system to stop responding. Also, this system lacks the ability to be connected to the PC. The aim of this work is to modify the system to make it possible to be connected to the PC through the parallel port. This gives the capability to download long programs to the system after being developed in the PC. The 8255 Programmable Peripheral Interface available in the teaching system is interfaced to the parallel port and used as

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

The current study aimed to identify the role of the theatrical technical supervisor in developing and enhancing the skills of middle school students in Baghdad. The sample consisted of 73% of the original community of theatrical technical supervisors, randomly selected from those working in the first, second, and third educational directorates in the Rassafa and Karkh areas. The sample size was 32 theatrical technical supervisors. The study used a questionnaire to collect data on three axes: the cognitive skills developed by the theatrical technical supervisor, the voice and speech skills developed by the supervisor, and the body movement skills developed by the supervisor. The results showed that the theatrical technical supervisor play

The research aims to demonstrate the impact of the acceptable solvency of the National Insurance Company on the investment activity in it, as the research assumes the existence of a statistically significant relationship between the acceptable solvency variable and the investment variable, and the researcher took the National Insurance Company as a place to conduct the research, as it is the first insurance company Watania was established in the fifties of the last century, and it has a long history in the practice of investment activity, and the company’s financial statements for the period from (2010-2019) were relied on, and the annual reports issued by the company as well as records are tools for gathering information, and

The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

1. The financial reports produced by the accounting s

The research aims to identify the effect of jigsaw strategy in learning achievement and engaging for the third grade intermediate students in chemistry. The research sample consisted of (61) students distributed in two experimental and control groups. The research tools consisted in the achievement test and the measure of engaging learning. The results showed that there are statistically significant differences at the level of (α = 0.05) between the experimental group and the control group in both the achievement test and the measure of learning involvement for the benefit of the experimental group. In this light, the researcher recommended the use of jigsaw strategy for teaching the subject matter. Lamia because of its impact in raising