The study aimed to examine the phonological processing profile for students with and without reading disabilities in cycle 1 schools of basic education in the Governorate of Muscat, Sultanate of Oman. The study participants included 306 students, 165 students with reading disabilities and 141 students without reading disabilities. The Comprehensive Test of Phonological Processing (CTOPP) and Working Memory Test (WMT) were administered to the participants. The results of the study showed that the mean score of students without reading disabilities was higher than that of students of reading disabilities in all measures of phonological processing, and that there are statistically significant differences on the case of students in all scales of composite phonological processing , and there are statistically significant differences for the grade on students' scores in the scales of phonological awareness, phonological memory, rapid naming and alternative scale of rapid naming . There are also statistically significant differences for the interaction between the grade and the case on the students' grades in the rapid naming, there is no statistically significant effect of gender, case-gender interaction, class-gender interaction, gender-case-grade interaction on students' scores on composite phonological processing scales. The results also resulted in statistically significant differences between students with reading disabilities and student without reading disabilities attributed to the interaction between the grade and the case, while there is no statistically significant effect of the interaction between the case and the gender and the interaction between the grade and the case and the gender in the sub-acoustic phonological processing scales. The results also indicate a statistically significant correlation between the phonological awareness test and the working memory test among students with and student without reading disabilities. The phonological memory test was only significant with students with reading disabilities. As for the sub-tests, the word pronunciation test after deleting part of it, and the test of merging syllables indicated a statistically significant relationship with the working memory test with students with reading disabilities and student without reading disabilities, while the test of remembering numbers and the test of the rapid naming of things were only significant with students with reading disabilities. In light of the results, we hope that phonological processing skills will be incorporated into the school curriculum, and that comprehensive testing of phonological processing will be used as a diagnostic tool for students in basic education.
The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.
The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a
... Show MoreAbstract
Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation. The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi
... Show More
Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the
... Show MoreThis study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s
... Show More
(1)