This research aims to analyse the problem of organizations in general and universities in particular, in dealing with �quality subjects� in a world where these organizations face the risks of becoming side lined and possibly vanished without looking for solutions that allow them to move in an open arena where change becomes the key to those solutions. Change here must be strategic and planning must adopts a way for organizations to develop mechanisms to manage change itself. Management leaders play a central role in achieving the principle required to chart new trends for universities in dealing with quality as a strategy that allows excellence and competition in light of the success of the processes of change. Change through reengineering processes is no substitute for adopting a strategy of excellence. Both are an endorsement of the idea of continuous improvement, and a way to achieve a high degree of satisfaction for beneficiaries. We considered that this is a very important goal that today�s universities do not hesitate to look for safe paths to realize it, wherever its results meet their need for survival, growth and excellence. This research reviews change management and strategic planning that are necessary to achieve quality in universities. The methods of deductive reasoning and inductive reasoning have been adopted in succession as two ways of conclusion based on the rules of logical inference by which both research methods are identified. Finally, the research reached a set of conclusions, the most important of which is the need for organizations (universities) to change in light of the dilemma of the need for excellence, which was found in quality as a decisive option. As for the most important recommendations, we highlighted the importance of universities realizing the need to achieve competitive stability beyond the current successes they are achieving through the application of all new approaches and techniques that enhance their capabilities to adapt to today's environment.
This research aims at studying the relation between fair value and the Financial Reports Quality to achieve a number of aims such as :-
1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.
2-Give a general definition for fair value in the accounting via analyzing the theoretical aspects that relates the subject and the scientific bases on which the relating accounting treatment depend.
3- Exhibit the characteristics that could be added by the fair value to the accounting Information .
The study problem is summarized in that the e
... Show MoreAbstract: Background: Prediabetes and are increasing in prevalence all over the world, they each carry risks to the future development of diabetes mellitus and cardiovascular disease. These risks will be greatly exaggerated if they occur together in the same individual. The aim of the study was to find the prevalence and the association of prediabetes and metabolic syndrome, in addition to analyzing the correlation of the risk factors that lead to their development. Material and Methods: This was a cross-sectional, simple random study that included 300 Iraqi individuals, aged between 30-75 years, who accepted to take part in this study were recruited. Result: Prevalence of prediabetes and metabolic syndrome was (33.66%) and (42%) r
... Show MoreThis study aims to document and describe the speech sounds and sound inventory that are present in Sorani which is dialect of Kurdish and compare the results with their English counterparts. The research concentrates on the voicing system and the quality of Sorani sounds which are measured by using the voice onset time (VOT) of the stop consonants, and the first three formants of the vowel sounds; the closure duration of voiceless stop consonants in medial position is measured as well.
Ten native speakers of the Sorani dialect (5 males and 5 females) participated in this experiment. All speakers are between 20 and 50 years of age, were born in Sulaimanyiah, migrated to the US, and remain in the US at the time of recording.
... Show MoreThe follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys
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enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem
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The objective of this research is to measure the training programs and identify the nature and then measure how it reflected on the quality of municipal services provided by the municipal departments investigated by measuring the quality of services based on quality standards, the researcher chose four municipal departments in the Rusafa / Baghdad (164 people) representing the directors and their assistants, officials of the municipal departments, the people and the engineering staff in charge of the task forces as well, including the survey of the views of the concerned persons in the management of the Vocational Training Institute in the Secretariat of the Republic, The quality of the municipal services
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This study investigates the levels of gaseous and particulate pollutants (PM2.5, PM10, CO, and CO₂) emitted during charcoal-grilling activities in five selected restaurants in the Al-Karkh district of Baghdad, with a focus on their environmental and health implications. Developing countries, including Iraq, face severe pollution-related challenges exacerbated by inefficient combustion processes inherent to traditional cooking practices. Restaurants that rely on charcoal grilling are a significant source of both indoor and outdoor air pollution, posing acute and chronic health risks to workers and patrons. This research documented measured amounts of pollutants released from burning coal using two types of particulate matter (PM2.5; PM10)
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Carbon Fiber-Reinforced Polymer (CFRP) bars have several advantages over traditional steel reinforcement, including low density, erosion resistance, and higher tensile strength. The ACI 440.11-22 code permits CFRP as reinforcement; however, there are limited experimental studies on its application in Reinforced Concrete (RC) columns under combined loads. This study utilized theoretical analysis and Finite Element Analysis (FEA) to investigate 25 square slender concrete columns (kL/r = 17) affected by concentric and eccentric loads, examining variables, like CFRP bar contribution, eccentricity-to-depth ratio, and reinforcement arrangement. The results demonstrated CFRP's effectiveness in these columns, with failure modes varying from
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Using sodium4-((4,5-diphenyl-imidazol-2-yl)diazenyl)-3-hydroxynaphthalene-1-sulfonate (SDPIHN) as a chromogenic reagent in presence of non-ionic surfactant (Triton x-100) to estimate the chromium(III) ion if the wavelength of this reagent 463 nm to form a dark greenish-brown complex in wavelength 586 nm at pH=10,the complex was stable for longer than 24 hours. Beer's low, molar absorptivity 0.244×104L.mol-1.cm-1, and Sandal's sensitivity 0.021 µg/cm2 are all observed in the concentration range 1-11 µg/mL. The limits of detection (LOD) and limit of quantification (LOQ), respectively, were 0.117 µg/mL and 0.385µg/mL. (mole ratio technique, job's method) were employed to
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