يسعى المجتمع من خلال الوحدات الإقتصادية إلى الوصول إلى تحقيق أفضل الإنجازات التي لا تتمثل بالسلع والخدمات حسب وإنما بما يتحقق من مردود لكافة الاطراف المعنية بالوحدات الإقتصادية على ان لايتم ذلك على حساب قيم المجتمع وأخلاقياته وآدابه العامة. وعليه تصبح الوحدات الإقتصادية مسرحاً لصراعات قوى متعددة كل منها له قيمه الأخلاقية سواء كان فرداً أومجموعة افراد أو وحدة إقتصادية أو أي جهة أُخرى، وبحكم مسؤولياتهم فأنهم يتخذون قرارات ويمارسون أحكاماً تحتوي في طياتها مضموناً أخلاقياً ينبغي ان لا يكون منفصلاً عن المجتمع وإنما جزءاً متفاعلاً معه للوصول إلى أفضل النتائج التي تخدم المجتمع بأجمعه. ادى ذلك إلى تلمس الحاجة لمواجهة هذه التعارضات والتصادمات على مستوى الوحدة الإقتصادية وعلى مستوى المهنة وعلى مستوى المجتمع، لذا وضعت محاولات لحل هذه المعضلات والتي تدعى المعضلات الأخلاقية. ولقد واجهت المحاسبة كمهنة بشكل عام والمحاسبة الادارية بوجه خاص ضغوطاً متباينة الشدة من قبل الاطراف المتعددة التي لها مصالح مباشرة وغير مباشرة في أعمال الوحدة الإقتصادية مما ولد عبئاً إضافياً على أعمال المحاسبين يضاف إلى اعباء العمل الاعتيادية المعروفة في انواع المهن الأُخرى، إذ ينبغي تسليط الضوء على ما تحقق لهذه الأطراف، أي تحديد القيمة المتولدة للأطراف المختلفة التي لها مصالح في وحدة اقتصادية معينة
This paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be fo
... Show MoreThe objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
... Show MoreThe aim of this paper is to present a method for solving high order ordinary differential equations with two point's boundary condition, we propose semi-analytic technique using two-point oscillatory interpolation to construct polynomial solution. The original problem is concerned using two-point oscillatory interpolation with the fit equal numbers of derivatives at the end points of an interval [0 , 1] . Also, many examples are presented to demonstrate the applicability, accuracy and efficiency of the method by comparing with conventional methods.
In this study, pure SnO2 Nanoparticles doped with Cu were synthesized by a chemical precipitation method. Using SnCl2.2H2O, CuCl2.2H2O as raw materials, the materials were annealed at 550°C for 3 hours in order to improve crystallization. The XRD results showed that the samples crystallized in the tetragonal rutile type SnO2 stage. As the average SnO2 crystal size is pure 9nm and varies with the change of Cu doping (0.5%, 1%, 1.5%, 2%, 2.5%, 3%),( 8.35, 8.36, 8.67, 9 ,7, 8.86)nm respectively an increase in crystal size to 2.5% decreases at this rate and that the crystal of SnO2 does not change with the introduction of Cu, and S
... Show MoreThis research aims to know the role of transformational leadership in the organizational success of the College of Education at Samarra University. The researcher adopted the analytical descriptive method in analyzing the research problem. The research included two main hypotheses that resulted in four hypotheses that were subjected to statistical tests. A sample of (54) The researcher used the survey method as a main tool for collecting data and information as well as visits and structured interviews that took place during the period of application. The research reached a set of conclusions and recommendations among the conclusions that there is an art relationship There is a strong and moral impact between transformational lead
... Show MoreThe aim of this study is to investigate the nature of the relationship between domestic savings and domestic investment, or rather the efficiency of domestic savings in financing development in Algeria, in order to explain this relationship, identify the challenges to investment, and finance and accelerate economic growth. The economic measurement methodology has estimated the relationship between the savings rate and the local investment rate in the Algerian economy. We have annual data for the period 1970-2014. One of the most important conclusions is that there is no relationship between savings and investment, nor even an integration between them. To illustrate this, the use of some statistical tools, a
... Show MorePharmaceutical care is a patient-centered, outcomes oriented practice that requires the pharmacist to work in concert with the patient and the patient’s other healthcare providers to promote health, to prevent disease, and to assess, monitor, initiate, and modify medication use to assure that drug therapy regimens are safe and effective. In addition, the presence of clinical pharmacists has led to a higher quality of patient education and provision of complete detailed information for patients. In developed countries Pharm D has become the professional degree for practice of Pharmacy. The graduates will be enrolled in a pharmacy residency program; admission to the residency programs is available to Pharm D graduates of an accredit
... Show MoreThe research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff
... Show MoreToday’s modern medical imaging research faces the challenge of detecting brain tumor through Magnetic Resonance Images (MRI). Normally, to produce images of soft tissue of human body, MRI images are used by experts. It is used for analysis of human organs to replace surgery. For brain tumor detection, image segmentation is required. For this purpose, the brain is partitioned into two distinct regions. This is considered to be one of the most important but difficult part of the process of detecting brain tumor. Hence, it is highly necessary that segmentation of the MRI images must be done accurately before asking the computer to do the exact diagnosis. Earlier, a variety of algorithms were developed for segmentation of MRI images by usin
... Show MoreIn this study, industrial fiber and polymer mixtures were used for high-speed impact (ballistic) applications where the effects of polymer (epoxy), polymeric
mixture (epoxy + unsaturated polyester), synthetic rubber (polyurethane), Kevlar fiber, polyethylene fiber (ultra High molecular weight) and carbon fiber.
Four successive systems of samples were prepared. the first system component made of (epoxy and 2% graphene and 20 layer of fiber), then ballistic test was
applied, the sample was successful in the test from a distance of 7 m. or more than, by using a pistol personally Glock, Caliber of 9 * 19 mm. The second
system was consisting of (epoxy, 2% graphene, 36 layers of fiber and one layer of hard rubber), it was succeeded