The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi

The current research aims to validate the Effect of technical innovation on human resources management ambidexterity through job embeddedness. The current research was done in  Al-Etihad Food Industries Co. Ltd. And within the industrial environment, the research was designed according to the descriptive research. And to achieve the main goal of the research above, the researcher used the questionnaire as a key instrument to collect data through the views of a sample of managers, and employees at the senior, middle and executive management level. The research sample reached (107) individuals, the data were analysed using the statistical packages (SPSS v. 26) and ( SMART PLS v 3. 3. 8) the group of statistical

A novel welded demountable shear connector for sustainable steel-concrete composite structures is proposed. The proposed connector consists of a grout-filled steel tube bolted to a compatible partially threaded stud, which is welded on a steel section. This connector allows for an easy deconstruction at the end of the service life of a building, promoting the reuse of both the concrete slabs and the steel sections. This paper presents the experimental evaluation of the structural behavior of the proposed connector using a horizontal pushout test arrangement. The effects of various parameters, including the tube thickness, the presence of grout infill, and the concrete slab compressive strength, were assessed. A nonlinear finite element mode

Off-nucleus isotropic magnetic shielding (σiso(r)) and multi-points nucleus independent chemical shift (NICS(0-2 Å)) index were utilized to find the impacts of the isomerization of gas-phase furfuraldehyde (FD) on bonding and aromaticity of FD. Multidimensional (1D to 3D) grids of ghost atoms (bqs) were used as local magnetic probes to evaluate σiso(r) through gauge-including atomic orbitals (GIAO) at density functional theory (DFT) and B3LYP functional/6-311+G(d,p) basis set level of theory. 1D σiso(r) responses along each bond of FD were examined. Also, a σiso(r) 2D-scan was performed to obtain σiso(r) behavior at vertical heights of 0–1 Å above the FD plane in its cis, transition state (TS) and trans forms. New techniques fo

The present work aims to improve the flux of forward osmosis with the use of Thin Film Composite membrane by reducing the effect of polarization on draw solution (brine solution) side.This study was conducted in two parts. The first is under the effect of polarization in which the flux and the water permeability coefficient (A) were calculated. In the second part of the study the experiments were repeated using a circulating pump at various speeds to make turbulence and reduce the effect of polarization on the brine solution side.
A model capable of predicting water permeability coefficient has been derived, and this is given by the following equations:
Z=Z₀ +C.R.T/9.8(d²/D²+1) [Exp. [-9.8(d

Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today.  This has affected the value that these institutions add to the patient.

This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri

The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F

The preparatory phase since it corresponds to adolescence are the most important stages of life , where the individual 's personality to take shape at this stage and start asking questions about the same , trying to discover the positive and negative traits hehas in order to form distinctive character and also is being he have Love Poll For everything that goes on around him.
And attention to cognitive motivation is important for students because the student who owns a motive cognitively looking for self - knowledge with conviction, and learning then be meaningful and lasts long. The motive of knowledge are common in which cognitive components does not mean exclusive knowledge on academic books and research in the narrow borders but a