تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

This study sought to investigate the impacts of big data, artificial intelligence (AI), and business intelligence (BI) on Firms' e-learning and business performance at Jordanian telecommunications industry. After the samples were checked, a total of 269 were collected. All of the information gathered throughout the investigation was analyzed using the PLS software. The results show a network of interconnections can improve both e-learning and corporate effectiveness. This research concluded that the integration of big data, AI, and BI has a positive impact on e-learning infrastructure development and organizational efficiency. The findings indicate that big data has a positive and direct impact on business performance, including Big

A filed experiment was carried out at one of the private farms at Al-Suwaira District, Wasit Governorate during the spring season 2021, in order to evaluate the effect of adding Fulyzme plus (biofertilizer) and the foliar application of green tea extract (organic nutrient) on growth and yield of pepper plant cv. California wonder. A factorial experiment (43) was carried out using RCBD Design with three replicates. The Fulyzme plus treatment was applied with four concentrations (0, 10, 20. and 30 g. L-1). The foliar application of green tea extract was applied with three concentrations which were 0, 2 and 4 ml. L-1. Results revealed  significant effects of Fulyzme plus at 30 g. L-1 and the foliar application of green tea extract at

This study aims to determine the reasons for the increase in the frequency of sand and dust storms in the Middle East and to identify their sources and mitigate them. A set of climatic data from 60 years (1960–2022) was analyzed. Sand storms in Iraq are a silty sand mature arkose composed of 72.7% sand, 25.1% silt, and 2.19% clay; the clay fraction in dust storms constitutes 70%, with a small amount of silt (20.6%) and sand (9.4%). Dust and sand storms (%) are composed of quartz (49.2, 67.1), feldspar (4.9, 20.9), calcite (38, 5), gypsum (4.8, 0.4), dolomite (0.8, 1.0), and heavy minerals (3.2, 6.6). Increasing temperatures in Iraq, by an average of 2 °C for sixty years, have contributed to an increase in the number of dust storm

This study was conducted in the field of the Poultry Research Station of the animal resources Department / office of Agricultural Research / Ministry of Agriculture from the period 4th April to16th May2021.This study was aimed to investigate the effect of using avocado and chia oil and their mixture in broiler diets on the final productive performance and meat cholesterol concentration and measuring meat oxidation indicators after storing it for 60 days. 300 one-day-old (Ross308) chicks were fed on diets that used avocado oil and chia with percentages of 0, 0.2, 0.4, 0.6%, respectively, and their mixture consisting of 0.0, 0.1, 0.2, 0.3 each of avocado and chia oil (50% avocado + 50% chia oil). The experiment included 10 treatments

     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

The study aims to examine the problem of forced displacement and its social and economic problems in light of the Syrian crisis. Such an aim helps to know the difficulties and challenges facing the children of displaced families in learning, and the reasons for their lack of enrolment. It also clarifies whether there are significant statistical differences at  among the attitudes of the children of the displaced families towards education regarding the following variables: (the work of the head of the family, the economic level of the family, and the work of the children). The study has adopted the descriptive-analytical approach;  a questionnaire was adopted as a tool to collect information. The study was applied to a sample o