The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Abstract

Most universities in the world are largely committed to creating credible and transparent admission standards that provide justice in admission and have the ability to predict students' performance in their chosen programs. Hence, this study aimed to reveal the predictive ability of the acceptance criteria for the level of performance of master's students in the College of Education at Sultan Qaboos University. Quantitative data were collected from (115) students' admission documents for those accepted in the postgraduate programs for the academic year 2019-2020, and GPA data was collected from students’ transcripts for the fall semester of 2019. Qualitative data were also collected from the interviews

This research paper attempts to explore problems facing the teaching of written expression among first-year female university students. The focal point behind conducting this research is to show the importance that writing is taking as a skill in learning the language. To achieve this goal, the researcher prepared a questionnaire consisting of 20 items. The sample, whose size is 60 participants, was selected randomly from the department of Arabic, College of Education for Women, University of Baghdad. Through the use of a set of statistical means including weighting means and percentage, the findings revealed that the students face many difficulties in learning writing. The researcher suggested some recommendations, mainly improving the

Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

Concentrated research problem by low satisfaction of the human element, which is the mainstay key to the success of organizations and achieve their goals, so it has to be interest in it, and work to his satisfaction and the achievement of its objectives, has prevailed belief in special cases that the human element is forced to work, have resulted from that neglect, especially in the non-governmental organizations , and thus a marked decline in the performance of employees in government agencies, and thus became necessary to search for a solution of the problem and by improving satisfaction.                         

This research is aimed at identifying the communicative habits and the impact of the content on the communicative process, especially the youth audience, which is one of the most important categories to which the advertisement is directed, as young people face life with passion and aspiration that make then responsive to all the influences used by the media in designing advertisements which use all the techniques and methocls to attract young people, such as relying on drama , artistic tricks, musical phrases and advertising slogans that respond to the desire of young people in entertainment.
The research aims to identify the reflection of television advertising and its impact on the development of the cognitive abilities of universi

The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

The art of batik is one of the ancient arts that has a long history in East Asian countries, especially in Indonesia, where it was considered a traditional craft with which many Indonesian tribes lived. This art began to move to other continents and develops and progresses due to the artist’s connection to the surrounding technological and intellectual development, as art became more outgoing and liberated, it helped the artist to create and innovate in his designs. In this research, he focuses on modern performance methods through which print paintings can be produced through design elements, especially calligraphy, to create aesthetic and creative effects in the productive work. The current research aims to identify the various perfo

Constructing The Psychological Tranquility Scale of the University of Baghdad Students
The research aimed to :
- Constructing the Psychological Tranquility Scale of the University of Baghdad Students.
- Appointing the psychological content standard for the accepting Answer of student about the scale.
The research Sample was (414) boy and girl from Baghdad University Students for the Studying year (2008-2009), So the Scale of the Psychological Tranquility Scale was bilt on them in good psychometric properties from truth Factor analyzing which was its super saturation was reached to (50) item from its items a value more than the super sutution norm (0,30) for kaizer, also the firm value was Relaibility for the scale by the way

According to the importance of the subject of research, and the importance of the surveyed organization as a dynamic sector of the country in general , The research attempts to suggest to service organizations in general reconsidering the currently adopted mechanisms in the redesign of its functions , and in the services provided industry . The data was collected from (98) Director Mangers , head of department and head of division . The research tool is the questionnaire , which included (50) items . The results show Significant Effect & Correlation relationship between the two variables due to their dimensions . These lead to he application of job enrichment technology will increase the organization's ability to possess efficient hu