Technology developed at very rapid paces in the last decade of the twentieth century and what followed, especially communication technology, as the World Wide Web appeared in the mid-nineties of the last century, Facebook in 2004 and 2006, the mobile phone, 1993, 1994, and social networking sites. The other. These technological developments have had an impact on societies, whether among individuals in one country or among different peoples. The citizen in any part of the world has become a journalist who practices the work of a specialized or professional journalist, even if he does not know how to read and write, or has a low level of education, as he can now transmit events from wherever he is to the world, through his personal page, or via Public groups (groups) on Facebook for the world. It has become necessary for the journalist, journalist, or media researcher to develop his skills in using mobile phones, develop his knowledge and information in digital media, master the art of photography, and create A personal page or public blog where news and events are published.
The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des
... Show MoreAgricultural lands have great importance in people's lives, and their exploitation has a great impact on strengthening the national economy. Therefore, countries have given great importance to this sector, and because of the importance of this sector, the state has given large areas of these lands to the farmers to invest in agriculture, and among these farmers are those who died and left behind children who took up crafts. Agriculture, for fear that these agricultural lands would be abandoned and turned into waste lands, a land system was introduced called (regular distribu- tion), which corresponds to (legitimate inheritance). Under this system, these lands were trans- ferred to the children of farmers who died so that the process of inve
... Show MoreThe electronic press is one of the distinctive media due to its unique features such as instant publishing and interactivity, uses multimedia, the use of hypertext, the personalization of media content, getting echo of the media messages provision of electronic archive of previous numbers of the newspaper.
The richness theory means that media are different depending on its wealth aspects which distinguish it from other media. The aspects of wealth here represent the features that characterize online press and constitute factors of media richness.
The researcher studies the properties of Iraqi media richness of their users. The researcher uses a field study to get the goals of the research and tests the hypotheses of media ric
... Show MoreThe research seeks to study the subject (Media separation: the Relationship of Arab Immigrants with the Media of the Countries of Diaspora/ Sweden as a model). Where this phenomenon, "problem" has not been subjected to an in-depth study to find out the causes of this media separation and its repercussions on the immigrant, whether in the problem of integration, or his opportunity to work, or adapt to live in the new society.
Separation is a kind of word that is rarely used in Arabic media studies, relevant, sometimes, to the meaning of “refraining from watching TV or listening to the radio or reading newspapers”. Sometimes, it means “not tuning to or using any form of media like radios or newspapers to be updated about what
... Show MoreThe seventh international scientific conference held at the "University of Baghdad" College of Education "Ibn Rushd" 14-15 / 4/2019, confirmed in its recommendations the need to draw clear strategic planning to invest the qualitative inputs from the Ministry of Education and focus on it in higher education, which requires educational institutions to amend from its current strategies or adopting new strategies in a way that contributes to presenting new ways to compete and keep pace with scientific progress and to find realistic and objective working methods. The aim of the current study is to identify the reality of university strategic planning to invest the outputs of the distinguished schools of the heads of public universities. The r
... Show MoreThe purpose of current study is to analyze the computer textbooks content for intermediate stage in Iraq according to the theory of multiple intelligence. By answering the following question “what is the percentage of availability of multiple intelligence in the content of the computer textbooks on intermediate stage (grade I, II) for the academic year (2017-2018)? The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea for registration. The research tool was prepared according the Gardner’s classification of multiple intelligence. It has proven validity and reliability. The study found the percentage of multiple intelligence in the content of computer textbooks for the in
... Show MorePolymers have the ability to extract water after they have been added to the mortar or concrete mixture. They provide the absorbed water during hydration functioning as internal water source. Absorption polymers can absorb up to hundred times of their own weight of pure water.This research deals with the use of water absorption polymer balls in concrete and study the volumetric change of these mixes and compared the results with reference mix (without polymers). Samples were cured both in air and in water for the mixes to compare results which show that samples in air behave for expansion while sample in water acted for shrinkage.
Judo has witnessed tremendous developments since its inception until the present day. It has been distinguished by its adaptation to the various challenges it has faced throughout the ages. Judo is one of the sports that have been affected by social, technological and cultural changes. These changes reflect its transformation from the traditional Japanese martial art to a global sport practiced. All over the world, therefore, studying the historical development of judo is important, as it provides valuable insights into the development of martial arts over a century, by studying the origins, principles and techniques of judo for the period (1880 - 1980), and also enables us to gain an understanding A deeper understanding of how the art form
... Show MoreDevelopments are carried out to enhance the performance of vertical axis wind turbines (VAWT). This paper studies the performance of the ducted wind turbine with convergent duct (DAWT). Basically, the duct technique is utilized to provide the desired wind velocity facing the turbine. Methodology was developed to estimate the decisive performance parameter and to present the effect of the convergent duct with different inlet angles. The ducted wind turbine was analyzed and simulated using MATLAB software and numerically using ANSYS-Fluent 17.2. Result of both approaches were presented and showed good closeness for the two cases of covering angles 12 and 20 respectively. Results also showed that the convergent duct with an inlet angl
... Show MoreEase of transfer between different modes of public transportation within the stations is a significant contribution to the movement that can be provided by transportation industries to develop solutions of integrated transportation. It is future integrated multimodal transportation, to make public transportation more enjoyable and interesting, in addition to passenger transportation and future movement of goods are also depend on multimodal transportation The importance of interchange promotion between multimodal as a basic feature of passengers buildings in modern Railway Stations the Research problem:" con
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