Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

The current paper examines the Arab EFL teacher view on the application of AI-based chatbots as a method of aiding writing instruction. It explores pedagogy, didactic difficulties and ethics. The overall aim is to clarify the perception that teachers have of AI chatbots as a useful tool in the writing process and to find out to what degree these perceptions are reflected in instructional decision-making and classroom behaviors. A quantitative study was conducted using a structured questionnaire that was given to forty Arab EFL teachers, using a sequential explanatory mixed-method design. To elaborate and contextualize the survey results, qualitative enquiry was implemented through semi-structured interviews with twelve teachers. Fin

The current paper examines the Arab EFL teacher view on the application of AI-based chatbots as a method of aiding writing instruction. It explores pedagogy, didactic difficulties and ethics. The overall aim is to clarify the perception that teachers have of AI chatbots as a useful tool in the writing process and to find out to what degree these perceptions are reflected in instructional decision-making and classroom behaviors. A quantitative study was conducted using a structured questionnaire that was given to forty Arab EFL teachers, using a sequential explanatory mixed-method design. To elaborate and contextualize the survey results, qualitative enquiry was implemented through semi-structured interviews with twelve teachers. Fin

The emergence of artistic movements in Western countries was after the period of modernity. They have introduced a great dialectical problem at the level of thought and discourse, which necessitated a change in the course of the aesthetic discourse into new visions. Thus, the present research aims to identify the aesthetic discourse of pop artists' Art and its representations in the outputs of the students of the Department of Art Education. The theoretical framework included two sections: the first one, what is the aesthetic discourse and the second is the educational bases of the students' outputs. The procedures of the current research included the analytical descriptive approach. The research sample consisted of (4) outputs chosen ac

The current study had investigated how specific physiological parameters and the endurance of offensive skills of elite Iraqi badminton players are influenced using preparatory phase training. The study used a systematic experimental research design to determine the impact of high-intensity interval exercise (HIIE) on technical accuracy and movement efficiency. Maximal oxygen uptake (VO 2 max), blood lactate levels, and other salient physiological variables were taken before and after training. The results indicated that VO 2 max was significantly increased and lactate was reduced which indicated an increase in aerobic and anaerobic capacity. There was also an increased offensive physical endurance among the participants, increased shot eff

The current study aimed to identify the difficulties faced by the student in mathematics and possible proposals to address these difficulties. The study used a descriptive method also used the questionnaire to collect data and information were applied to a sample of (163) male and female teachers. The results of the study found that the degree of difficulties in learning mathematics for the fifth and sixth grades is high for some paragraphs and intermediate for other paragraphs, included the student's field. The results also revealed that there were no statistically significant differences at the level of significance (α = 0.05) between the responses of the members of the study sample from male and female teachers to the degree of diffi

The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

The research dealt with the risks of reinsurance and its impact on the financial performance of the National Insurance Company by focusing on reinsurance in the marine insurance branch. Negative impact on the financial performance of the NICs and the Marine Insurance Branch. The research sample resulted in a main hypothesis that reflects this relationship. Lee in the analysis of financial information reports National Insurance Company of the branch of marine insurance for the period of 2010 until 2017, and the use of (retention) for measuring the re-insurance operations index, and (insurance financial surplus rate) to measure financial performance. For the purpose of obtaining the results, a number of statistical methods were used accord

 This study titled “digital addiction and its relationship to social isolation among children in the autism spectrum from the point of view of their parents” in which the
researcher addressed an important topic which is knowledge of digital addiction in a
child with autism spectrum and its relationship to social isolation in them.
The study aimed to dhed the light on the digital addiction in a spectrum child Autism
from the point of view of their parents، by knowing the extent of addiction of children
in the autism spectrum، and identifying the relationship between electronic addiction and the social isolation of children in the autism spectrum.The study presented
several hypotheses،

Praise be to Allah, the Lord of the Worlds, the best prayer and the best prayer, on our master Muhammad, and on his pure God, and his companions and the faithful, and who followed them by charity to the day of religion. This relationship between emphasis, is a sincere, and this harmony, such as the relationship between water, and the green, but it is good, but, with greenery, it is better, and as well as alone, is a beautiful view, but the most beautiful, with the most beautiful. From here he was starting on myself in writing the fundamentalist research of jurisprudence, to show the depth of this interconnection. The doctrine as a new term, then the taj al-Din al-Suobki came after three centuries, and a