The 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

Given the importance of possessing the digital competence (DC) required by the technological age, whether for teachers or students and even communities and governments, educational institutions in most countries have sought to benefit from modern technologies brought about by the technological revolution in developing learning and teaching and using modern technologies in providing educational services to learners. Since university students will have the doors to work opened in all fields, the research aims to know their level of DC in artificial intelligence (AI) applications and systems utilizing machine learning (ML) techniques. The descriptive approach was used, as the research community consisted of students from the University

Augmented reality technology is a modern technique used in all fields, including: medicine, engineering and education, and has received attention from officials in the educational process at present; The focus of this research is on the degree of use of augmented reality among field experience students in the project's optimal investment program for teaching staff and their difficulties, applied to a sample of 75 students, through a questionnaire prepared by the researcher as a tool to determine the degree of use, as well as difficulties. The researcher addressed the subject through two main axes to determine the degree of use, as well as the difficulties preventing teachers and learners from using this technique. The results of the rese

Abstract The aim of this study is to identify the role played by the university in reinforcing the culture of voluntary work in college students and sequencing these roles according to their priority. To achieve this aim, the researcher used the descriptive approach. After being informed of the literature background and of the previous studies related to the core aim of this recent study, the researcher has built up a questionnaire of (20) items investigating the role of university in reinforcing the culture of voluntary work in the college students. The standardized features of the questionnaire have been checked for the purpose of the questionnaire validity (virtual and constructive validity) and stability (reconstruction and Cronbach's A

The study seeks to examine the level of personal efficacy and its relation to mental alertness among university students. Besides, the statistically significant differences in regard of students' gender, and the correlation between male and female. To do this, the researcher adopted two scales: one to measure the personal efficacy which was made up by (abed al-jabaar, 2010) included (26) items, and the other to measure the mental alertness that designed by (abed Allah, 2012) included (36) items. A total of (120) student were selected randomly from three-different colleges at the Al-Mustansiriyah University for the academic year 2016-2017. The findings revealed there are no significant differences among students in regard of the personal

The research aims to identify the digital repository of the University of Baghdad, explain its features, how to register, explaining the mechanism for adding and retrieving research. In addition to identifying the number of people registered in and the number of intellectual outputs stored in it. The descriptive approach and survey methods were adopted by visiting the repository's website and the websites of the University of Baghdad's formations during the period (1-6/4/2024). The theoretical framework included an explanation of the concept of the digital repository, the importance of repositories, their features, and types, with reference to models of Iraqi, Arab, and foreign university digital repositories. The practical framework of the

تشير الادبيات الى ان العنف قد رافق الانسان منذ بدء الخليقة حتى يومنا هذا، الا ان التطور العلمي والتكنلوجي والسرعة الفائقة في التغيير قد زاد من حجمه، وعدد مثيراته واختلفت نوعيته تبعاً لارتقاء الانسان ( العكيلي، 2000، ص91).

يتسم القرن الحادي والعشرين بظاهرة العنف بشكل عام، حيث لم تسلم منطقة منه، وهذا لا يمثل تهديداً لمنجزات الانسان المادية والاجتماعية فقط، ولكنه يمتد نحو الانسان ذاته. وسلوك الع

The research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i

   Organizational learning is one of the most important means of human resource development in organizations, but most of the organizations, especially public ones do not realize the importance of organizational learning enough, and estimated his role accurately in building intellectual capital, the resource competitive importantly for organizations of the third millennium and who suffers is other end of lack of understanding of its meaning and how to prove its presence and measured in public organizations, so there is the need for this research, which aims to investigate the effect of organizational learning its processes (knowledge acquisition, Information transfer, Interpreting the information, Organizational me