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

The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

There are Islamic sources and books that deal with the different doctrinal and differential framework of the Islamic religion with a monistic approach, describing them with embarrassing jurisprudential titles such as: excommunication and expiation, and epithets that carry the characteristics of hatred and rejection, in addition to removing them from the sect and religion, and the reason for that is that the doctrine (A) or (b) considers itself the doctrine that represents only the Islamic religion, and other doctrines are misguided and disbelieving. the reasons behind this - besides the attempt to establish doctrinal and fiqih rooting in claiming truth and escaping from within the foundational differential doctrinal system – is the pol

     The research tagged (Perceived Organizational Support in High Performance) deals with identifying the extent of the impact of perceived organizational support as an explanatory variable on high performance as a response variable for the purpose of reaching appropriate mechanisms that enable colleges of the University of Baghdad to exploit the perceived organizational support in achieving the required high performance and pursuit of its goals. The researcher relied on the descriptive and analytical approach in carrying out the research. An intentional sample was selected and reached (70) persons from the higher leadership of the colleges represented by (deans, assistants deans, heads of departments) that r

This research deals with the poetic image of poets of the eighth century poetic, where they embodied the features of the religious life in which they live, and their impact on the Koranic text in the reflection of the image on their poems, where it becomes clear the ability of the poet at that stage to clarify the aesthetic components of the poetic text; Investigations, singled out the first topic: the analogy, and the second metaphorical picture, and the third: the picture.

The aim of this research is to employ the roundhouse strategy to study its impact on the students achievement of the 10th grade in physics and their core thinking. After the application of the research experience and gaining data, which was processed statistically using the statistical packages program (SPSS). The results of the researcher revealed the superiority of the students of the experimental group who studied using the roundhouse strategy on the students of the control group who studied the usual method in the achievement test. As results showed that there were statistically significant differences between the average scores of the experimental group and the average scores of the control group students in the core thinking test and

The Islamic art is filled with precious and holiness contents for what it carries of spiritual meanings represented by the Holy Quran, Hadith and texts which inspired the Calligrapher fertile imagination draw from it a wide space for holiness and spiritual expression with artistic explanation of aesthetic and decorative nature, its issuance pivots depended on decoration and calligraphy elements. The main elements which enriched the aesthetic and expressional side are the texts which used by the Calligraphers whom tried to be perfect and creative by presentation techniques and issuance treatments hold within the beauty of the shape and content. The most remarkable artistic achievements are honorable prophetic decoration for what it has of

This article aims to investigate how war contributes to the pollution of water bodies with harmful substances including heavy metals and toxic substances. The paper explains how these pollutants, carelessly dumped by military operations, have severely damaged the water quality of rivers and lakes all across Iraq. Based on the Jassim River as case study, the paper shows a close relationship between military operations and pollution. Shown is the effects of this pollution on local ecosystems like fish and wildlife, and human population, dependent on the river for drinking, irrigation, and other basic needs. The article reveals the problem of military waste in Iraq, focusing on the absence of satisfactory waste disposal techniques and

The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust