It is not long time since globalization has started along with knowledge economy and, communication media and technical information control on the world. As a result serious events appeared like failure in businesses, financial corruption and shortage of administration and control.

In spite of the great efforts held by international organizations and foundations to find organizational frames that adopt independence, que

This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

Our research sheds light on one of the most important aspects of David Grossman's play, "Ricky's Garden, גן ריקי " which is characterized by its realistic portrayal of characters. Grossman gradually moves towards the inner awareness of his characters, expressing their emotions and thoughts through conversations and emotional conflicts, referring to their past and rooted background. Grossman transformed the main subject of his play (psychological depth) into a presentation and arrangement of all the elements of the play in a way that expresses emotional nature more powerfully by each child in the garden. This is reflected in their actions and words, making Grossman's works suitable for study and always of interest to specialized resear

The current research aims to determine the role of strategic leadership in achieving organizational excellence. In this context the sample of the research consist of 123 managers .The research problem can be summarized as {what is the role of strategic leadership in achieving organizational excellence}which resulted in a number of sub-questions and its goal was to explain the theoretical philosophy and intellectual expositions of this variables because of they are vital variables imposed by the current situation. To achieve research objectives we had use the questionnaire as a tool to collect data and information after verifying the validity and dependency of the measures. A number of statistical techniques and tools had been use

This search concerns study the crack growth in the wall of pipes made of low carbon steel under the impact load and using the effect of moisture (rate of moisture 50%). The environmental conditions were controlled using high accuracy digital control with sensors. The pipe has a crack already. The test was performed and on two type of specimens, one has a length of 100cm and other have length 50cm. The results were, when the humidity was applied to the pipe, the crack would enhance to grow (i.e. the number of cycles needed to grow the crack will reduce). In addition, when the test performed on the specimens of length 50cm the number of cycles needed to grow the crack is increased due to the effect of bending stress on the

Drip irrigation is one of the conservative irrigation techniques since it implies supplying water directly on the soil through the emitter; it can supply water and fertilizer directly into the root zone. An equation to estimate the wetted area in unsaturated soil is taking into calculating the water absorption by roots is simulated numerically using HYDRUS (2D/3D) software. In this paper, HYDRUS comprises analytical types of the estimate of different soil hydraulic properties. Used one soil type, sandy loam, with three types of crops; (corn, tomato, and sweet sorghum), different drip discharge, different initial soil moisture content was assumed, and different time durations. The relative error for the different hydrauli

This research concerns study the crack growth in the wall of pipes made of low carbon steel under the impact load and using the effect of hygrothermal (rate of moisture 50% and 50℃ temperature). The environmental conditions were controlled using high accuracy digital control with sensors. The pipe have a crack already. The test was performed and on two type of specimens, one have length of 100cm and other have length 50cm. The results were, when the humidity was applied to the pipe, the crack would enhance to growth (i.e. the number of cycles needed to growth the crack will reduce). In addition, when the temperature was increase the number of cycles needed to growth the crack are reduced because the effect of heat on the mechanical pro

University libraries seek to evaluate their performance in order to correct their path and adjust it in the right direction. Therefore, they use (performance indicators), which are a tool used by institutions to evaluate the weaknesses and strengths in their work and the reasons for failure to achieve some goals sometimes. They convert (goals, procedures and actions) into a formula that can be measured mathematically, which contributes to the library determining the gap between its current performance and what those libraries are supposed to be on, clarifying the path that the library is following, controlling the risks that may befall it, and thus enhancing the process of continuous improvement to avoid areas of failure and weakness becaus