The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

As a result of the exacerbation of the problem of water pollution, research was directed towards studying the treatment using ceramic membranes, which proved to be highly effective in treating all water sources. The research aims to study the possibility of preparing a new type of ceramic membranes from Syrian zeolite that was not previously used in this field. In this research, ceramic membranes were prepared from Syrian raw zeolite in several stages. Zeolite sample was characterized, grinded, mixed with boric acid, pressed to form desks, treated thermally according to experiment program, finally coated with silver nanoparticles. Specifications of prepared membranes were determined according to reference methods, effectiveness of prepar

This study aims to examine the relationship between emotional intelligence and academic adaptation among a sample of gifted students in intermediate and high schools in Jeddah, Saudi Arabia. The study also seeks to examine the differences between group means in emotional intelligence and academic adaptation due to demographic variables (gender and school level). In addition, the study aims to examine the role of emotional intelligence in predicting the level of academic adaptation. The researcher performed the descriptive, correlational, predictive, and comparative approaches to collect the data from a sample comprised of (309) gifted students using the emotional intelligence scale developed by Bar-on (2000), whi

 This study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:

1- Increasing the level of availability of study variables inside the companies “The study sample”.

2- There is a correlation between the independent v

 The technology in continuous and quick development, that reflects in all parts of our life and interred both scientific and practical fields. Marketing is one of them, a customer’s way to deal with choosing and demanding the product deferent from the traditional way. Some of the buying processes are electronic now, therefore the current research is identifying the digital channels that entered the world of marketing and influenced the activities and types that fall under this name and how it affects in positioning strategy, which is how to install the product or brand in the mind of the customer and was dimensions (brand identity, brand personality, brand communication, brand awareness, brand image), The researcher took t

It takes a long time and a lot of money to choose and provide clothes. It is soothing
necessary to care of them in order to use it another time. There is no Disposable clothes
until now, like other things in the house which we used for once then we dropped, then we
can use new one without any time or effort can be mentioned like needles, nappy, tissues
and etc.
The clothes are different; people should take care of and clean them again in order to
use them again. The right care of clothes would make them last for a long time. So, there is
no need to buy a new one instead of them in a short time. This thing provides time and
effort for the people and the family, to affect positively on the family’s budget.
We s

Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

The "Nudge" Theory is considered one of the most recent theories, which is clear in the economic, health, and educational sectors, due to the intensity of studies on it and its applications, but it has not yet been included in crime prevention studies. The use of  Nudge theory appears to enrich the theory in the field of crime prevention, and to provide modern, effective, and implementable mechanisms.

The study deals with the "integrative review" approach, which is a distinctive form of research that generates new knowledge on a topic through reviewing, criticizing, and synthesizing representative literature on the topic in an integrated manner so that new frameworks and perspectives are created around it.

The study is bas

        A newly developed analytical method was conducted for the determination of Ketotifen fumarate (KTF) in pharmaceuticals drugs via quenching of continuous fluorescence of 9(10H)-Acridone (ACD). The method was applied using flow injection system of a new homemade ISNAG fluorimeter with fluorescence measurements at ± 90◦ via 2×4 solar cell. The calibration graph was linear in the range of 1-45 mmol/L, with correlation coefficient r = 0.9762 and the limit of detection 29.785 µg/sample from the stepwise dilution for the minimum concentration in the linear dynamic ranged of the calibration graph. The method was successfully applied to the determination of Ketotifen fumarate in two different pharma

Several stress-strain models were used to predict the strengths of steel fiber reinforced concrete, which are distinctive of the material. However, insufficient research has been done on the influence of hybrid fiber combinations (comprising two or more distinct fibers) on the characteristics of concrete. For this reason, the researchers conducted an experimental program to determine the stress-strain relationship of 30 concrete samples reinforced with two distinct fibers (a hybrid of polyvinyl alcohol and steel fibers), with compressive strengths ranging from 40 to 120 MPa. A total of 80% of the experimental results were used to develop a new empirical stress-strain model, which was accomplished through the application of the parti