Cloud computing is the new technological trend for future generations. It represents a new way to use IT resources more efficiently. Cloud computing is one of the most technological models for developing and exploiting infrastructure resources in the world. Under the cloud, the user no longer needs to look for major financing to purchase infrastructure equipment as companies, especially small and medium-sized ones, can get the equipment as a service, rather than buying it as a product. The idea of ​​cloud computing dates back to the sixties of the last century, but this idea did not come into actual application until the beginning of the third millennium, at the hands of technology companies such as Apple, Hp, IBM, which had

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

This Book is intended to be a textbook studied for undergraduate course in financial statistics/ department of Financial Sciences and Banking. This book is designed to be used in semester system. To achieve the goals of the book, it is divided into the following chapters. Chapter one introduces basic concepts. Chapter two devotes to frequency distribution and data representation. Chapter three discusses central tendency measures (all types of means, mode, and median). Chapter four deals with dispersion Measures (standard deviation, variance, and coefficient of variation). Chapter five concerned with correlation and regression analysis. While chapter six concerned with testing Hypotheses (One population mean test, Two "independent" populati

   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

Within this research, The problem of scheduling jobs on a single machine is the subject of study to minimize the multi-criteria and multi-objective functions. The first problem, minimizing the multi-criteria, which include Total Completion Time, Total Late Work, and Maximum Earliness Time (∑𝐶𝑗, ∑𝑉𝑗, 𝐸𝑚𝑎𝑥), and the second problem, minimizing the multi-objective functions ∑𝐶𝑗 + ∑𝑉𝑗 +𝐸𝑚𝑎𝑥 are the problems at hand in this paper. In this study, a mathematical model is created to address the research problems, and some rules provide efficient (optimal) solutions to these problems. It has also been proven that each optimal solution for ∑𝐶𝑗 + ∑𝑉𝑗 + 𝐸𝑚𝑎𝑥 is an effic

The study aimed to identify the degree of teaching competencies and job satisfaction of the teachers of physical education in the province of Baghdad, and then find the relationship between them. Use the descriptive approach in the style of associative relationships, the research community represented by teachers of physical education in the departments of education Karh (first, second, third) in the province of Baghdad. (522) teachers and (324) school principals distributed in (324) medium within the administrative configurations of these directorates for the academic year (2016 - 2017). The measure (teaching competencies) included (47) words distributed across seven areas. And the measure of (job satisfaction) included (15) words. After t

The Transformation of environments surrounding human which called (place), formed an intermediate compresser in forming awareness pictures, human knowledge, culture and thought features, and changing the systems and contexts of human societies, which led to a change the rhythm of life as a whole. So according to that the place will be encodes according to these data for psychological connotations, lead to human sense of harmony with the place in different manner format, here the search problem lies when trying to detect how Iraqi artist deliberating with the place concept, wondering how to investing place in the contemporary Iraqi drawing within its reference dimension, and showing mechanisms from comparative study for the works of two a

A survey to show the reality of educational guidance in schools in Baghdad Rusafa 3\ from the point of view of educational guides. It used the analytical descriptive technique. The research community consists of () male and female advisors in schools of  Baghdad. The sample was haphazard( 51\.) The questionnaire was made and it consists (50) items. The research statistics have been analyzed by (SPSS), The questionnaires have been used in the first term in (2017-2018) and the results showed the relationship between the advisor and other teachers, the advisor and students fathers and the local society.  According to the results, the research made some recommendations and suggestions.

The industrial sector of the important drivers of economic activity sectors due to having the capabilities and the potential to qualify biggest contribution to the economic development of the country, which requires the availability of a higher degree of safety in industrial organizations, and the preservation of the lives of employees and workers in emergency situations, and that all the work is not without its dangers, which produces in a year of uncertainty in the possible events get in the future, therefore, reduce the dangers that could be exposed to industrial organizations and management are at the heart of the strategic direction which works to stimulate thinking about the future and respond to the changes that occur in theextern

This study assesses the short-term and long-term interactions between firm performance, financial education and political instability in the case of Malaysia Small to Medium Enterprises (SMEs). The simultaneous insertion of financial education and political instability within the study is done intentionally to inspect the effect of these two elements in one equation for the Malaysian economy. Using the bound testing methodology for cointegration and error correction models, advanced within an autoregressive distributed lag (ARDL) framework, we examine whether a long-run equilibrium connection survives between firm performance and the above mentioned independent variables. Using this method, we uncover evidence of a positive long-term link b