The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

   The research statement to the amount of the contribution of information and communication technology in the quality of tourism and hotel services, and determine the relationship between the impact of information and communication and the quality of tourism services technology, The importance of the research is to establish the philosophical thinking of the nature of variables, as a modern administrative terminology and employ them towards the quality of tourism and hotel services, the research dealt with a problem expressed by a number of intellectual and practical questions, Was formulated based on the current situation witnessed by the tourism sector and hotel in Iraq, and the real gap was the lack of awareness of the impo

The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

This study deals with the subject of art criticism by using Erwin Panofsky's theory to analyze a few Saudi artists' works. The study aims to identify Panofsky's theory and provide criticism of some Saudi artworks using it. The importance of the study is that it enriches the field of art criticism in the Kingdom of Saudi Arabia and helps critics and artists in using Panofsky’s theory to analyze artworks.
The study sample consists of six artworks produced in 2021 by six contemporary Saudi artists. In the theoretical section, the study dealt with several topics; first, is art criticism, the second part presents Panofsky’s theory with its three stages, the final part deals with the beginning of Saudi art until present time and its

Need organizations today to move towards strategic thinking which means analyzing situations faced by particular challenges of change in the external environment, which makes it imperative for The Organization That to reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures, to try to achieve improvement root in the installation of the organization and methodscompletion of its work towards achieving high levels of performance and that is reflected to achieve its objectives, and this is what aims to Current search to deal with implications characteristics of strategic thinking in the stages of application re-engineering business of the company General Industries

The present research aims to identify and define the basic dimensions of the information management strategy and the administrative creativity in the Faculty of Management and Economics / the University of Kirkuk, as well as the role played by the dimensions of the information technology management strategy in achieving the administrative innovation in the college and the research problem was formulated in several questions. The research problem was formulated in several questions centered on the correlation between the research variables, and the research was based on a major hypothesis and five sub-hypotheses emerged from which it was subjected to several tests to ensure its validity. The researcher used the descriptive-analyti

The study of the relationship between the coordinates of the sun and the moon with the crescent visibility factors has not been previously treated in a detailed and accurate way in  research and previous studies, despite its religious importance. Accordingly, this paper aims to study the relationship between the crescent visibility factors (age, lag time, elongation (ARCL), arc of vision or relative altitude (ARCV), relative azimuth (DAZ), and crescent width (W), with coordinates of the sun and the moon), and how it varies during the day of the crescent's observation. In this paper, Matlab programs were designed to calculate the ecliptic sun and moon coordinates (λ, β) and in the presence of all perturbation impacts (planets), th

The study aims to identify the psychological, social, and academic problems that encounter students at the college of education. To this end, the researcher utilized the descriptive approach, where a questionnaire was used as a tool to collect the study data. The findings of study revealed that the main academic problems are inability to understand what the students read, lack of concentration over the process of studying. The Difficulty of preparation for test. Lack of ability to memorize quickly. As for the prominent social problems: the excessive usage of social media that drove students away from their main tasks, the Lack of participation in social activities, the scarcity the religious information. The psychological problems includ

Contemporary management is interested in the process of performance assessment  because of its significance in the field of planning and controlling the multiactiveties to attain its goals and uncovering digression of virtual performance after comparing it with the plan or equitable performance.

Digression is analyzed to enable management control centers of authority.

Assessment process significance is closely related by setting definite categories to evaluate the economic activity to know the ability to achieves aims.

This study concentrated on the most important categories that used to evaluate  company understudy with ather categories suggested to complete assessment process.

This study is in

Purpose:  Providing practical knowledge of the requirements of a detailed feasibility study for selecting the investment project.

Findings:  Directing the private sector towards investing in productive projects - the pre-cast reinforced concrete project - as it achieves a financial return as well as providing Providing foreign currencies by reducing imports and exploiting available natural resources

Practical implications: The importance of a detailed feasibility study to determining whether the project can be implemented or not.

The precast concrete method is one of the best modern c