Experienced economic environmentRadical changes at the end of the last century and the beginning of the present century, resulting in new concepts and expectations in all aspects of economic, political, social and even behavioral.Each of these concepts is the result of rapid developments in the intangible space. Competition is no longer limited to the mere possession of tangible material resources, but because of its link to knowledge and technology content and to the comprehensive quality standards and efficient and effective policies of States. With the increasing pace of growth and interdependence among the global economies, this resulted in the birth of a new economic system led by technological development and financial liberalization. This led to digitization in all fields-economic, social and environmental and advanced countries reached the highest levels of development in various fields, especially in the ICT sector. Compared to other economies, which will meet the requirements of sustainable development with all its objectives.
Therefore, this study sought to review what is currently known in order to develop the definition of digitization and distinguish it from the digital economy and to assess the size of their development and determine their scope, and to stand on the structure of digitization of economic and knowledge of the most important objectives and assistance. And how to use digitization in achieving the goals of sustainable development, using the inductive method to analyze some of the initiatives of Dubai in digitization, which accelerated the pace of access to sustainable development.
The inductive analysis showed that the economy based on harnessing modern technology to achieve sustainable development is a growing trend towards the prospects of global integration towards a global economy. Dubai's adoption of digitization has contributed to the exclusion of the UAE from the state of isolation experienced by most Arab countries. Seeking to keep pace with developed economies.The study suggested that research and innovation should be encouraged in the field of supporting sustainable development through the use of information technology and digital technology and increasing digital transformation in manufacturing industries, with the adoption of skilled labor in employment, which will be reflected in the increase in gross domestic product and the high standard of living and environmental sustainability.
Abstract
The leases, are regarded as one of the most controversial accounting issues in recent years, since they represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve
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The aim of the research is to assess the practice of tax administration to diminish the strategic direction of (proactive, analytical, defensive, response) and the nature of its relationship to organizational excellence represented by (leadership, strategic planning, focus on taxpayers, information and analysis and knowledge management, focus on operations, focus on forces. The questionnaire was adopted as a main tool in collecting data and information from the sample members of the General Authority for Taxes (110) who are in the site (m. Second Division Manager, Ms The statistical program (SPSS) was used to calculate (mean, standard deviation, difference coefficient, correlation coefficient, t-test). The research reached a number
... Show MoreThe research aims to identify the effect of teaching according to the augmented reality on the technique of the visual thinking skills among scientific fifth-grade students in a biology course. In order to achieve the goal of the research, the researcher adopted the experimental approach with the partial set of the two equal groups with the dimensional test of visual thinking skills, The research population represented all the scientific students of the fifth grade for morning government schools affiliated to the General Directorate of Education of Baghdad / Karkh II, alshakerin preparatory for boys was chosen intentionally, in which two groups were chosen for this study, one group is chosen randomly as the control group via lottery, whe
... Show MoreThe research aimed to identify the level of reality of administrative values of sports activities in the Faculties of the university of Baghdad from the point of view of the leaders and those related to the divisions and units of student's activities and the case study method was adopted from the descriptive approach.
Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis
... Show MoreA substantial percentage of the world’s energy consumption (almost 40%) and carbon dioxide (CO2) emissions (around 37%) come from the construction industry, especially schools. This work presents a new hybrid artificial intelligence (AI) engineering model that aims to maximize energy performance on campuses in a holistic way. Modules for data-driven forecasting, metaheuristic optimization, and real-time adaptive control are all part of the concept. A thorough energy simulation of a university campus building is used in conjunction with the AI model to assess its performance through a co-simulation framework. Findings show that yearly peak electricity demand may be reduced by 18.7% and total site energy consumption by 22.4% when co
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Abstract
The logistic regression model is one of the nonlinear models that aims at obtaining highly efficient capabilities, It also the researcher an idea of the effect of the explanatory variable on the binary response variable. &nb
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In this study, the researcher aimed to define and measure the relevance and effect of the governmental organizations in complying with Iraqi Ministry of Transportation's requirements towards achieving the social responsibility, embodied in the ten commandments of the United Nations Findings displayed the availability of realization regarding organization managers towards social responsibility with their various capabilities and tendencies in relation with the representing entries of those Ten Commandments.The study showed the relation between the effectiveness of those organizations and dimensions of the ten commandments of social responsibility, with the existence of a significant effect for the said effectiveness on achiev
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It is known that life is as series of variety of difficult problems that individual looks
forward to overcome so as to achieve adaptation and to reach the desired aims .The transition
of the students from the school stage to the stage of the university is actually regarded a
dramatic change where students face when they enter university life that differs from what
they lived in secondary school.
The executive functions are considered the main element that participate in solving the
problems of high orders , because it involves the mental abilities that assist individual to
think and initiative as well as solving problems .
These functions include operational planning and the activated memory and inhibition of
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