The construction process of reception containing rebuild educated new gloss within the context of real-time knowledge with previous experience and learning environment, accounting for all of the real experiences and information beside Education backbones structural climate (olive 0.2002: p. 212 .) Based on two basic principles - : I: - The natural science that we do know from our experiences, we can not say for sure Bhakaigah realism and clearly, but built by creative minds of certain interpretations be applicable in light of our expectations. Other: - The knowledge built effectively active learner who adapts new knowledge with the conceptual framework has, since everyone has a conceptual framework can break at any time and replaced by a new framework leads in turn to a new conceptual framework (Afaneh 0.2001: p. 212 .) And is based in cognitive constructivist theory of learning to the task of assumptions are First: -altalm active ongoing process of structural and object-oriented as this assumption includes the following concepts - : A. constructivism learning process: - that knowledge consists of the previous cognitive structures, as builds the learner's experience of the outside world or from the external environment through seeing cognitive frameworks and structures has, and organizes his experiences with and interpret the world around him perceived . ( B) an active learning process: - learner mentally make any effort to get to the discovery of his own knowledge, this is done when faced with a problem . C-learning object-oriented process: Learning my purpose and has a goal of learner seeks to achieve certain purposes contribute to solving the problem faced by distinctive or answer questions or has a tendency to satisfy a self has to learn what . Second: -thaih the best conditions to learn when the learner faces a real and realistic problem, and this signal to the strategy (Wheatly) contained centered learning about the problem . Third: - Previous knowledge: - a prerequisite for building a sense of learning . Fourth: - the fundamental goal of the learning process is to bring about adaptations (Adaptation) copes with the pressure of cognitive practice on the learner's experience (olive, 2007. p. 45 .) And it provided the theory of Piaget (piajet) a number of ideas and information that can benefit from them in the educational fields all, planning, and this information with respect to stages experienced by the mental development of the learners, and the characteristics of each stage, and in the light of the theory requires the teacher to know the characteristics of learners levels mental development, then begins to plan lessons and educational activities, implementation and choice of methods appropriate teaching based on what fits their level and their previous experience and desires; because Piaget (Piajet) confirmed that the learning be meaningful when taking into account learners' abilities and desires and inclinations, and focused in dealing learner with his environment, since learning about best when dealing with sensible things in the surrounding environment (Abdul Salam 0.2001: p. 98 .) Recruitment model (the Hill) in the teaching of Arabic grammar - : Including the specimen, the Hill deals with concepts and information and facts it is possible that Nozvh in the teaching of Arabic grammar; because the Arabic grammar known of the concepts, information and facts, too, and we can offer information and interpret and Nodhaa and infer them, have identified (the Hill) five stages in teaching The model adopted by (the researcher) in the teaching of Arabic grammar.
The study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting
... Show MoreAbstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s
... Show MoreThe research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.
The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a
... Show MoreCertainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the
... Show MoreThe research explain the developments in the structure of government Expenditure for the period (1990-2014), this period include tow different periods in terms of the conditions, the first period (1990-2002)characterized by imposing the economic sanctions and deny the Iraqi economy from the oil revenues, while the second period (2003-2014) marked by abundance resource rents as a result of lifting the ban on oil exports, (autoregressive Distributed lag Model) has been used to measure the impact of government Expenditure in both side current and investment in the oil-GDP (gross domestic product) and non oil-GDP, the stady found that there is no significant relationship between current Expenditure in non-oil and oil-GDP in bo
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The investor needs to a clear strategy for the purpose of access to the financial market, that is, has a plan to increase The share of the profits thinking entrepreneur and new, and highlights the importance of this in that it sets for the investor when it goes to the market, and when it comes out of it, and at what price to buy or sell the stock, and what is the the amount of money it starts. Fortunately, he does not need to invent his own investment strategy, because over the years the development of effective methods of buying and selling, and once you understand how to work these methods investor can choose the most appropriate methods and adapted image that fit his style investment .
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