The reality of social and technological change confirms that the classroom environment which prevailing present time is not suitable to emerge a new generation of people that have enough ability to face the contemporary challenges , this fact is as a result of education that is just focus on remembering and knowledge which is based on realities .but the real education should be based on understanding and thinking that is not reflected in our current educational reality . its noticeable that thinking is not take a pivotal role in curriculum this has been confirmed by a study ( al – musswi ,2011 ) ) and may be due all that these curriculum are still interested in quantity without concern in quality so its lost the spirit of renewal and change that meet the requirements of times . Its Worth To Mention That Education In Our Educational Facilities Is Still Captive To The Traditional Methods That Use By Teachers which Represented Indoctrination , Narration And The Positive Role Of Teacher Who Is The Source Of Knowledge And Information . And Learner Is The Negative Recipient . The Ignorance Of A New Strategies And Modern Models And Lack Of Training Courses All These Factors Help Teacher To Use The Traditional Methods That Assist Them To Complete The Syllabus Within Limited Time That Reflected On Students Thinking . So, many reasons oblige our schools to undertake providing appropriate environment to develop the thinking abilities for students in regular and meaningful way that assist them to adapt the requirements of time . where the learning of thinking skills keep valid and renewed for processing information whatever . the classroom and school environment represent the general framework that contains the educational process components, and the extend of harmony and integration between these components directly affected by the general characteristics of classroom and school environment are reflected directly on the general trends for learners , students and parents about the development of thinking processes. We all know the importance of creating a classroom environment, that depend on physical or non physical means, classroom environment has great significance in activating the thinking of learners and support their abilities and potential . and this will only happen in a class environment that offers a set of properties that mentioned previously to stimulate their abilities .so the comfortable psychological environment help student in create his personality ,develop behavior, thinking style and back up his interaction , because this atmosphere fit the process of learning and education, and not separate him ( lentils : 1996 : 37) . Thus facilitating his work and learn without psychological hindrance, as the fearful have produced weak or non-existent. So this research aim to answer these question : 1- What is the meaning of classroom environment and its components ? 2- What is the role of classroom environment in thinking development ? Then The Researcher Suggested To Conduct Studies On The Classroom Environment And Its Relationship With Other Variables Such As Critical Thinking , Intelligence And Academic Achievement And cognitive Thinking
The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi
... Show MoreThis article aims to identify the traditional industries and crafts that exist in the old city of Sana’a in Yemen. It also aims to explain the pioneering role that these industries play in attracting tourism,
SMNs like Facebook, YouTube, Twitter, WhatsApp,..etc. are among the most popular sites on the Internet. These sites can provide a powerful means of sharing, organizing, finding information and knowledge. The popularity of these sites provides an opportunity to measure the use them in knowledge sharing, which needs a special scale, but unfortunately, there is no special scale for that. Thus, this study supposes to use SCT as a scale to measure the use of SMNs in electronic knowledge sharing due to it has been used to measure knowledge sharing with its traditional form. This study can help the decision-makers to use these SMNs to share the academics’ knowledge in educational institutes to the communi
... Show MoreIncreasing interest in planning at the level of government units as a means to manage the physical and human resources, direct and invest in areas that would include an increase in the economies of the general government units that are part of the general economics of the state.The research problem lies in the introduction of the factors influencing the ongoing expenses that adversely affect the financial planning process at the level of the Ministry of Health Planning, which affects the quality of services provided to citizens, so I sought the researchers to study the reality of financial planning in some of the Ministry of Health and health departments through the analysis of current budgets and diagnose deviations in the implementatio
... Show MoreThe changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external
... Show MoreIn light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n
... Show MoreAbstract:
The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year . The research examines the use of
... Show MoreAbstract
The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar
... Show MoreThe study aims at identifying the reasons of weakness in the reading and writing of the primary schools' pupils at Baghdad governate in Iraq from the educational supervisors' point of view.
The community research contained the educational supervisors of Baghdad governate for the academic year 2011\2012, consisting of a total number of (344), of which (175) were males and (169) were females, where as the sample of the research consisted of (100) educational supervisors.
The researcher made up a questionnaire which is consisted of (78) items, distributed over different fields ( the curriculum and the book, methods of teaching, educational technology
... Show More