The current research aims to reveal the reality of coping the scientific research in Omani universities in the Sultanate of Oman with the requirements of the Fourth Industrial Revolution in the light of Oman’s 2040 vision. It also aims derive some suggestions to develop the scientific research in these institutions. The study has adopted a qualitative approach in which interviews were conducted. The sample consisted of (16) leaders of governmental and private higher education institutions, as well as, some experts in the field of Fourth Industrial Revolution. The theoretical significance of the study is represented by its response to Oman’s vison in 2040. It is further in line with the previous international reports and educational s

The research aimed to investigate the level of Organizational Cynicism and Job Engagement of Government Schools teachers in Al Zubair district. To achieve this research was conducted on a random sample of (66) items. The statistical package for social sciences (SPSS) was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as simple, multi regression and the research results showed there is a significant impact to teacher's in the schools of the research sample between Organizational cynicism and Job  Engagement             

Waste is the most common phenomenon in the educational systems. Such a waste should reduce its efficiency and weaken its productivity which is best represented by failing and dropouts .thus resources meant to develop the educational institutions quality and quantity–wise would be wasted .in other words the return of the investments allotted to develop the educational system would fall short of the aims . The consequences would worst in the primary learning field. The research has three chapters: The first chapter is about significance of the research and its aims in addition to a review of literature. The second chapter is about the concept of dropping out of schools in the primary learning sector plus a history of the phenomenon .Thir

This research in the philosophy of ethics, we have written under the title (Sensory And Mental Dialogue In The Philosophy Of Ethics -Criticism And Analysis-). Consists of three sections; first: talked dealt within the second part; we writhe about controversial consepts of sensory and mental. Then we about the concept of common philosophical doctrines, either in the third section we talked about the concept of the mind doctrines that secured sence mainly studies in philosophy. The purpose for which our finding in this research is to show that undeniable sense or exceeded in any doctrine of mentale doctrines, just as the mind can not be bypassed or undeniable doctrines sensory ... So as to complete the theory that we have in our thesis to

Trading global discourse topic as one of the other entrances to world peace, and the most important reasons for co-existence of intellectual and lumpy, and there Important issue related to a fundamental issue of the other cases are denied and the exclusion of others, Trading global discourse topic as one of the other entrances to world peace, and the most important reasons for co-existence of intellectual and lumpy, and there Important issue related to a fundamental issue of the other cases are denied and the exclusion of others, The stories of the prophets and their people the position of calling them and thought the new Massadik it. have found through research that there are two types of methods in the exclusion are as follows: 

The winds of change witnessed by the Ottoman Empire after the constitutional coup in 1908 carried the breezes of freedom, writers and journalists were finally able to express themselves, this change was reflected on intellectual and cultural life and on freedom of publication and expression , perhaps the first thing that was affected by this change was the press, it entered a new phase in which it got rid of those restrictions and limitations imposed by the Ottoman Sultanate concerning the right to issue newspapers and freedom of publication. Iraq was the first to witness a new phase of press relief, before the constitutional coup, it was possible to count on the fingers of the hand how many newspapers were issued, that number doubled to

The theme of unity of the topics that figured prominently Quran, cited preachers and scholars verses function on the unity and sense, to lift the nation from Hdtha, saved from the crisis, in an attempt to reunite and heal the rift, and re nation to unity and strength, and conduct on the path religion True, The Quran the unit is the Constitution of the Islamic nation and a safety valve, a strong rope of God. The following us in our research and Rod talk about it lonely in the Quran, and the statement of some form, and means its findings, including: (obey Allah and His Messenger, and referring to the Quran and Sunnah, and talk by saying better, reform between the brothers, call wisdom and good advice, etc.. ..), as Pena main obstacles and

Public budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and prog

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe