Current search targeted to:
1 - Measurement of double-thinking among university students.
2 - Identify the significant differences in the degrees of double-thinking members of the sample according to the variables of sex (male - female), specialty (I know - a human).
To achieve the objectives of the research chose researcher samples from the community of the first search for statistical analysis, has reached 400 students, and the second sample of the application of the final, has reached (480) students were selected randomly with simple check of equal value, and the researcher building a search tool double think, After the completion of the scale-building measures thinking double (34) paragraph, the researcher apply the measure to final application of sample size (480) students.
After statistical treatments of using the bag SPSS statistical research found the following results: -
1 - that college students have a double-thinking.
2 - that there is a difference in the level of double think depending on the sex variable in favor of females.
3 - There is no difference in the level of thinking dual variable depending on the specialty.
Accordingly, the researcher presented a set of recommendations and proposals, including:
1 - urged the Ministry of Higher Education and Scientific Research Department of the supervision and evaluation of activating the role of psychological counseling centers in all universities under the supervision of specialized cadres.
2 - urged academic institutions holding seminars and lectures through a strategy of preventive counseling, for the development of some unwanted behaviors, including double think.
3 - urged academic institutions attention to the activities and programs of social, cultural and sports in order to deepen the spirit of cooperation, tolerance and brotherhood among university students.
Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical and cultural factors which distinguish it about other environments . In order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte
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