The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development  in the communication net which had made the world like a small village .

Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .

So with this development there is a clear need to consolidate  the concepts , policies ,and applications which the companies use it in treating its financial events .

The research aims to apply a modified SERVQUAL model to evaluate the quality of the educational services via conducting exploratory research for students from the College of Administration and Economics- Department of Business Administration- Evening studies at the University of Baghdad. Questionnaire of two parts was distributed to a sample of (72) students out of (720) students of the 2^nd.,3^rd. and 4^th. year in the beginning of the second semester of the year 2008-2009 to measure the expectations and perceptions to the quality of the educational services. Five major dimensions were analyzed to see the gaps for (22) variables. The study concluded that there were (13) variables confirmed that the

يهدف البحث إلى تحقيق عدد من الأهداف: الكشف عن مدى تفاعلية الجمهور إزاء استخدام التطبيقات الإعلانية في الفضائيات عبر أجهزة الهاتف المحمول. التعرف على تفضيلات الجمهور بين التطبيقات. الوقوف على أهم الموضوعات التي يفضل الجمهور التفاعل معها في التطبيقات الإعلانية. الكشف عن أبرز المعوقات التي تواجه مستخدمي التطبيقات الإعلانية في الفضائيات عبر الهاتف المحمول. الوقوف على مدى مساهمة التطبيقات الإعلانية في الفضائي

   Thsst researcher problem of delays faced by researchers are all waiting to evaluate their standards by the experts who must take their views to extract the truth Virtual important step first step in building standards whatsoever, then the difference of opinion among experts about the paragraphs Whatever the scope of their functions, leading to confusion in maintaining these paragraphs or delete? Or ignore the views and opinion of the researcher to maintain the same? Or as agreed upon with the supervisor if he was a student? Especially if the concepts of a modern new building.
   Therefore, the researcher sought to try to find a solution to her problem to conduct an experiment to test building steps

This research sheds light on the contributions of a group of scientific Kurdish scholars in the seventh and eighth Hijri centuries, who devoted themselves to serving science with the bad political and economic conditions at the time, and the research pointed to the flowering of science and how students travel in order to provide them with science, obtain a scientific certificate, then take up The research efforts of the scholars in the two Hijri century mentioned in the science of the Qur’an, whether in the field of recitations, intonation or interpretation, and the research ends with a conclusion in which I mentioned the most important conclusions reached in this research.

Today’s world confronts various threats from different sources. Similar to deprivation of energy, economic facilities, or political deposition, educational poisoning is one of the dangerous phenomena that result from distorting and corrupting the ethical and educational components of teaching by various material and non – material means.This paper sheds light on the concept of the educational system which is not a mere process of teaching, but rather an endless process of socialization that begins in the family and develops into religious, ethical, scientific and mythological systems, all of which form the cognitive component. It also defines the necessary means by which it is transmitted from one generation into another. The educati

تم استخدام خرائط ضبط الجودة الإحصائية لتقييم جودة الخدمة التعليمية في جامعة الباحة،  ويهدف هذا البحث إلى استخدام خرائط ضبط الجودة الإحصائية لقياس مستوى الجودة وفجوة الجودة بين توقعات الطلبة وإدراكاتهم لمستوى الخدمة الذي تقدمه جامعة الباحة. حيث تم اختيار عينة من 200 طالب وطالبة عشوائيا باستخدام العشوائية العنقودية من 4 كليات خلال الفترة 01 – 30/2015م، وجمعت البيانات من خلال استبيان جودة الخدمة الذي يقيس ت

       publishing has become a large space in the field of interactive education and modern  pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find des

يعتبر التحكم في تأثير الجودة على أداء المنظمات من الأوراق الرابحة في بيئة الأعمال، اذ تتبنى هذا التوجه عند إعداد خططها المستقبلية، مما يتوجب عليها تجميع جهودها نحو بلوغ هذا الهدف، من أجل تقديم خدمة بالجودة التي تلبي احتياجات الزبائن وتحقق رضاهم. ينظر إلى قضية قياس جودة الانظمة الخدمية من خلال الأبعاد المحددة لذلك، والتي تعتمد أسلوب المساءلة في البعض منها كسلوك الموظفين في هذه المراكز الخدمية، كما تعتمد الأ