The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis

This research aims at the possibility of rationalizing business organizations according to the strategic planning directions which have been developed to deal with many problems faced by business organizations, including the General Company for Automobile and Machinery Trade which was chosen as a research society, and several research problems were diagnosed, including an increase in the numbers of employees who constitute hidden unemployment, lack of work in the system of job specialization, and the organizational structure which is the non-application of the company to a modern administrative model. The importance of the research is that the company being investigated is a pioneer in its field of work and seeks to achieve custo

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

The present study aims to identify the most and the least common teaching practices among faculty members in Northern Border University according to brain-based learning theory, as well as to identify the effect of sex, qualifications, faculty type, and years of experiences in teaching practices. The study sample consisted of (199) participants divided into 100 males and 99 females. The study results revealed that the most teaching practice among the study sample was ‘I am trying to create an Environment of encouragement and support within the classroom which found to be (4.4623). As for the least teaching practice was ‘I use a natural musical sounds to create student's mood to learn’ found to be (2.2965). The study results also in

Abstract

                The research aims to shed light on strategic cohesion and its dimensions represented by (strategic logic, organizational excitement, organizational founding, organizational synergy) and measure its impact on achieving organizational prosperity and its dimensions represented by (intellectual capital, innovation, infrastructure, organizational agility, sustainable competitive advantage). The research problem emerged by raising the main question, which is: Does the management of the researched company realize the importance of practicing strategic cohesion and its role in achieving organizational pros

Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

The amicus curiae is one of the judicial procedures adopted in many judicial and legal systems around the world, under which a person who is not a party to the case, and without having a personal and direct interest in it, intervenes to draw the court’s attention to many factual and legal aspects

In the field of civil engineering, the adoption and use of Falling Weight Deflectometers (FWDs) is seen as a response to the ever changing and technology-driven world. Specifically, FWDs refer to devices that aid in evaluating the physical properties of a pavement. This paper has assessed the concepts of data processing, storage, and analysis via FWDs. The device has been found to play an important role in enabling the operators and field practitioners to understand vertical deflection responses upon subjecting pavements to impulse loads. In turn, the resultant data and its analysis outcomes lead to the backcalculation of the state of stiffness, with initial analyses of the deflection bowl occurring in conjunction with the measured or assum

      The aim of this study is to investigate the nature of the relationship between domestic savings and domestic investment, or rather the efficiency of domestic savings in financing development in Algeria, in order to explain this relationship, identify the challenges to investment, and finance and accelerate economic growth. The economic measurement methodology has estimated the relationship between the savings rate and the local investment rate in the Algerian economy. We have annual data for the period 1970-2014. One of the most important conclusions is that there is no relationship between savings and investment, nor even an integration between them. To illustrate this, the use of some statistical tools, a

Modern trends have appeared recently in educational thought that call for the achievement of the outcomes of the educational process. Some of these trends are the development of individual thinking skills, considering the individual differences, and learning basic skills. The five-year learning cycle is one of these models. It is called as five-year learning cycle because it passes through five stages. These five stages are: (operate - discover - clarify - expand – Evaluate), which make the learner as the main axis for activating thinking processes. This can be done by organizing study materials through research, investigation, and identifying concepts by himself, as in learning sports skills that depend on motor performance and teamwork,