لقد توسعت وتطورت انشطة منشآت الاعمال بشكل كبير، وقد تمكنت المحاسبة من التعامل مع هذا التطور من خلال ايجاد المعالجات المحاسبية التي تتوافق مع خصوصية هذه المنشآت وطبيعة انشطتها، وقد ادى مجلس معايير المحاسبة الدولية دوراً مهماً في تحقيق توافق المعالجات المحاسبية في غالبية دول العالم مع المنطق الذي يحمله الفكر المحاسبي.

       في الربع الاخير من القرن الماضي ظهرت منشآت ذات خصوصية معينة يس

With the premise that effective use of online instructional practices is of vital importance in classrooms, the current study aimed to examine the effects of using Moodle applications to develop instructors’ skills in designing electronic tests at Dhofar University. The sample of this study consisted of (25) instructors participated in the experimental group. The researchers implemented a quasi-experimental design with one group pre- and post-test; in addition, an observation card was implemented to measure the target skills related to test design. The research instruments were subjected to validity and reliability measures to ensure valid and reliable data and results. The study results showed that those instructors who participated i

Economics / University of Mosul

Abstract

The spread of the phenomenon of excessive buying in our society, especially for cosmetics, and at the same time increase the marketing deception by the organizations to take quick profit 'and accordingly was identified the problem of research in several questions, including:

Is there a significant effect of consumption culture on marketing deception?                                                &n

The current study aims at identifying of the differences of life quality level for the academic instructors at Omar Al-Mukhtar University / Libya according to the city variable that the instructor belong to ( Libya, Iraq, Egypt ), and also according to gender Variable (Male - Female),To achieve the aims of study ,the researcher chose a sample consists of (210) instructors ( 170 males and 40 females) from four colleges at Omar Al- Mukhtar University/ Darna . The researcher built the scale of life quality which consists of (42) items in last version . The researcher has conducted the validity and reliability of the scale. and by using Analysis of Variance via (SPSS program). The research reaches the following results : 1-The life quality o

Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

تكمن اهمية البحث من خلال اجراء دراسة لمقارنة بعض المتغيرات الكينماتيكية لأداء الضربة الخلفية القاطعة (المستقيمة والقطرية) ومعرفة علاقة ذلك بسرعة ودقة الاداء لدى لاعبي التنس بأعمار (14-16) سنة, ومن خلال متابعة الباحثان لأغلب تمرينات المنتخب الوطني ومن خلال المشاركة في اكثر البطولات المحلية لاحظ بان هذه المهارة يتم استخدامها مرة مستقيمة ومرة قطرية وبالتأكيد سوف يكون لدينا اختلاف من حيث المسار الحركي للأداء

أهمية البحث والحاجة إليه:

تبدو لنا المسؤولية الاجتماعية بأنها أحدى الخصائص التي يكتسبها الفرد من بيئته الاجتماعية, بتأثير مجموعة القيم التي تحكم سلوك الأفراد في ذلك المجتمع فتبدأ المسؤولية الاجتماعية بأولى صورها على شكل إدراك الفرد لمتطلبات المجتمع وإدراكه لدوره في المساهمة في أنجاز تلك المتطلبات, وفي الواقع إن الإدراك لوحده لا يكفي لان يمارس الفرد مسؤوليته داخل المجتمع, فيظهر المستوى الأخر و

The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr

الاهمية الاقتصادية للموانىء الحرة مع الاشارة الى المنطقة الاقتصادية الحرة المقترحة في ميناء الفاو

This study discussed modern variable in the organizational thought that is the high performance organizations in the two of Iraqi public organizations. The aim of study determines to know the level of the performance in this organizations (high or not). The data was Collected by questionnaire which contain (8) characteristics, the organizational design, strategy, process, technology, leadership, the roles, culture, and external environment). The sample contain from (76) employees;

Results points that the two organizations didn’t reach to the high level of performance, and there are significance's difference  among them.