The general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time to time. The research problem revolves around the different methodologies for calculatin

The research aimed to modeling a structural equation for tourist attraction factors in Asir Region. The research population is the people in the region, and a simple random sample of 332 individuals were selected. The factor analysis as a reliable statistical method in this phenomenon was used to modeling and testing the structural model of tourism, and analyzing the data by using SPSS and AMOS statistical computerized programs. The study reached a number of results, the most important of them are: the tourist attraction factors model consists of five factors which explain 69.3% of the total variance. These are: the provision of tourist services, social and historic factors, mountains, weather and natural parks. And the differenc

Research studies show that urban green spaces promote physical activity, the health of urban residents, and psychological well-being. Taking the community park in Duhok city as the research object, the spatial service area in terms of accessibility of to the Community Park under the mode of pedestrian transportation is analyzed by using the network analysis service area function of the geographic information system (GIS). The results show that under the walking mode in the research area, Parks are concentrated in the north and south of the city, but community parks are few in disadvantaged neighborhoods. In addition, there is a significant disparity between the number of community parks and the number of communities. Only 11 communities

The present study aims to develop and apply the unrealistic optimism scale among high school students. The researcher has designed a scale of (38) paragraphs to measure the unrealistic optimism. A sample of (200) male and female students were chosen randomly to collect the needed data. The study found that the unrealistic scale of optimism has good psychometric characteristics. The research sample has a high level of التفاؤل غير الواقعي لدى عينة البحث unrealistic optimism. There is a statistically significant difference between male and female in the unrealistic optimism in favor of the male students. Finally, there is a statistically significant difference between students in the fourth and sixth gra

Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

يُعدّ الأشخاص ذوو الإعاقة أكبر أقلية في العالم وأكثرها حرمانًا، حيث تشير الإحصاءات إلى أن نحو مليار شخص، أي ما يعادل 15% من سكان العالم، يعانون من بعض أشكال الإعاقة، مع تزايد معدلاتها في البلدان النامية. وتشير الدراسات العلمية إلى أن ذوي الإعاقة قادرون على مزاولة العمل بإتقان ومثابرة، بل وقد تتفوق مهاراتهم أحيانًا على مهارات الأشخاص غير المعاقين، إذا تم اختيار العمل المناسب لقدراتهم ومواهبهم. كما أن حق العمل

This research aims to study the impact of strategic information systems on the development of intellectual capital in the Public Shareholding Electricity Distribution Company in the Hashemite Kingdom of Jordan. To achieve the objectives of the study, a questionnaire was developed for the purpose of data collection, as the number of valid questionnaires for analysis was about (135), and SPSS and AMOS 0.26 software was used to analyze the collected data. The study found out that the respondents' perceptions of the level of importance of strategic information systems and the level of importance of intellectual capital were high, and that the relational capital has ranked as first, followed by structural capital, and h

Objective: To assess knowledge and skills level regarding oxygen administration methods at p
ediatric teaching hospitals in Mosul City.
Methodology: A descriptive study was applied at pediatric teaching hospitals (Al-Kansaa, and Ibn Al-Atheer) in Mosul City from 8 of October / 2018 till 29 of May / 2019. The selection of the sample was non- probability (Purposive). This sample involved of (52) nurses. The questionnaire was constructed which consists of three parts and provided for nurses. The questionnaire validity was carried out through a panel of experts. To evaluate statistically the reliability of instruments, the pilot study was applied through period from 20– till –31 of January / 2019. Non-randomly (6) nurses from Ibn S