Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

ABSTRACT

The research focuses on the key issue concerning the use of the best ways to test the financial stability in the banking sector, considering that financial stability cannot be achieved unless  the financial sector in general and the banking sector  in particular are able to perform its key role in addressing the economic and social development requirements, under the laws and regulations that control  banking sector , as the only way that increases its ability to deal with any risks or negative effects experienced by banks and other financial institutions. The research goal is  to evaluate the stability of the banking system in Iraq, through the use of a set of econometrics an

Abstract

The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program

Evaluation of “Holy Quran & Islamic Education” Curriculum for Second Intermediate Stage from Perspectives of Teachers & Supervisors of material A Field Study conducted in the Directorates-General of Education in Baghdad Governorate. It goes without saying that educational curricula for students of all stages of schooling are in bad need of reviewing, evaluation and revision. The Islamic education curriculum is no exception, since it is a basic subject that plays a role in developing the individual’s moral and conscientious aspects, promotes his/her inner discipline and helps establish coherence with the values system of the community to which he/she belongs.

Based on the foregoing, the evaluation process of

            The article describes a certain computation method of -arcs to construct the number of distinct -arcs in  for . In this method, a new approach employed to compute the number of -arcs and the number of distinct arcs respectively. This approach is based on choosing the number of inequivalent classes } of -secant distributions that is the number of 4-secant, 3-secant, 2-secant, 1-secant and 0-secant in each process. The maximum size of -arc that has been constructed by this method is . The new method is a new tool to deal with the programming difficulties that sometimes may lead to programming problems represented by the increasing number of arcs. It is essential to reduce the established number of -arcs in each cons

The aim of the research is to determine the extent to which young people watch television sports programs and the impact of viewing on the level of sports culture among young people and the impact of demographic variables on youth over the viewing of sports programs, The study was conducted on a sample of (200) male and female students from the faculties of the University of Baghdad, where a questionnaire form composed of several axes and questions was prepared to measure the effectiveness of sports programs in youth culture, The statistical program used spss to empty data and extract results by frequency, percentages, correlations, The research reached several results, the most important of which is that there is a strong influence of s

The main aim of this research is to: 1) identify the Transformational Leadership of the Managers of higher School in ALkut district and its relationship with organizational Loyalty. 2) Clarify the relationship between Transformational Leadership and organizational Loyalty. Regarding the research methodology, the researcher used the descriptive method because it meets this research. The two research tools were a questionnaire and the statistical program (spss). The results revealed that there is a strong positive relationship between Transformational Leadership and organizational Loyalty, which means that when the managers have a Transformational Leadership leads to having organizational loyalty.

Purpose To test the effect of strategic Supremacy on strategic success A case study in Thi Qar Governorate, methodology/approach – this is a mandatory entry.

a case study was used and applied to the Department managers of Government of the province of Thi Qar, Research limitations/implications – It is clear that the strategic Supremacy variable is not being used effectively to achieve strategic success.

Practical implications – use strategic supremacy positively to Support for strategic success. implementing and monitoring ignorance of them in how to use thi

Characterized Iraq, being one of the oldest countries where oil was discovered in the Middle East since 1927, and possess a vast oil reserves. In addition, the production and marketing of Iraqi oil continued since 1934 and until the present time. Over the past eight decades, the range of economic benefit of the financial Iraq’s oil resources varied according to the applicable forms of investments in the oil sector in Iraq.

This research included a study

The report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the problem of the semiotic employment of religious symbols in press reports published in the electronic press across two levels: Reading to perceive the visual message in its abstract form, and the second for re-understanding and interpretation, as this level gives semantics to reveal the implicit level of media messages through a set of semiotic criteria on which it was based to cut texts to reach the process of understanding and interpretation.

The report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the p