The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used a descriptive and analytical method. The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45),  the researcher has distributed the forms to all members of the sample,  only (3) forms were excluded for invalidity and thus the number of forms approved in the analysis were (42) forms. The rese

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

Permanent deformation in asphalt concrete pavements is pervasive distress [1], influenced by various factors such as environmental conditions, traffic loading, and mixture properties. A meticulous investigation into these factors has been conducted, yielding a robust dataset from uniaxial repeated load tests on 108 asphalt concrete samples. Each sample underwent systematic evaluation under varied test temperatures, loading conditions, and mixture properties, ensuring the data’s comprehensiveness and reliability. The materials used, sourced locally, were selected to enhance the study ʼs relevance to pavement constructions in hot climate areas, considering different asphalt cement grades and con- tents to understand material variability ef

The objectives of the study were to identify the incidence rate and characteristics of adverse drug events (ADEs) in nursing homes (NHs) using the ADE trigger tool and to evaluate the relationships between resident and facility work system factors and incidence of ADEs using the System Engineering Initiative for Patient Safety (SEIPS) model. The study used 2 observational quantitative methods, retrospective resident chart extraction, and surveys. The participating staff included Directors of nursing, registered nurses, certified nurse assistants (CNAs). Data were collected from fall 2016 to spring 2017 from 11 NHs in 9 cities in Iowa. Binary logistic regression with generalized estimated equations was used to measure the association

It is commonly known that Euler-Bernoulli’s thin beam theorem is not applicable whenever a nonlinear distribution of strain/stress occurs, such as in deep beams, or the stress distribution is discontinuous. In order to design the members experiencing such distorted stress regions, the Strut-and-Tie Model (STM) could be utilized. In this paper, experimental investigation of STM technique for three identical small-scale deep beams was conducted. The beams were simply supported and loaded statically with a concentrated load at the mid span of the beams. These deep beams had two symmetrical openings near the application point of loading. Both the deep beam, where the stress distribution cannot be assumed linear, and the ex

     يرى الباحثون في علم النفس إن السنوات الأولى من حياة الطفل هي من أهم السنوات في تكوين شخصيته وتوجيهها وتنشئتها النشأة التي تبنى عليها أصولها من خلال مراحل النمو التالية.  ( الطحان، 1987، ص 17)

    إن من أهم أنواع السلوك التي يتعلمها الطفل في بداية السنة الأولى من حياته هي الاستجابات الاجتماعية للناس نتيجة تفاعله مع أمه وان هذه الاستجابات للام أو لمن ينوب عنها يتسع مجالها كل

The goal of this study is to investigate the relationship between optimism and life orientation for a subject of female students in the collage of education for women including the first and fourth stage students ,the sample contained (319) students ,(153)of them were a first stagers ,(166) of them were at the fourth stage.

The scale of optimism was built according to a questionnaire pointed to a sample of the students, adding to that reviewing a number of previous scales & studies which was about the same topic.

For the life orientation scale the researcher used a scale built by Scheier & Carver 1985 – tran

الملخص : يعد السلوك التوكيدي من السلوكيات الضرورية للإنسان خصوصاً في مرحلة الطفولة لأنها هي مرحلة تكوين الشخصية وترسيخها لديهم ولأن الطفل الذي يفتقد السلوك التوكيدي، سوف يفشل في التعبير عن مشاعره وآراءه وهذه تشكل مشكلة خصوصاً في السنوات الأخيرة أذ قلت المبادئ والأخلاق الحميدة بسبب التغيرات التي طرأت على شعبنا التي لابد على الوالدين من تلافيها والسيطرة على التلميذ وتزويده بالحب والعاطفة وأشعاره بأنه محبوب