That the government sector takes a big place in the countries and represents a significant role in the face of challenges and adaptation to the important and necessary changes that occur today, including the use of electronic. The electronic computer is a requirement of modern technology in various fields of science, including accounting, Because it derives its entity and content from the spirit of society and its mentality in all its branches, especially the subject of the research system of government accounting Because of its impact on the planning and financial implementation, especially in the preparation and implementation of the State budget, along with expenditure and revenue. Addressing tells us that the first of the search of the subject of the study of contemporary Governmental Accounting Concept, And most important functions and characteristics. The tells us that included the concept of the electronic government elements and their impact on the development of the organizations, the third tells us that the applied aspects and test the hypothesis Search. The research found that electronic systems had an expected impact on the pillars of the government accounting information system; this is necessary requirement to build a framework that corresponds to that system. The research recommended that the government accountant should be qualified to support theoretical advocacy and the practical need to move towards an electronic government accounting information system.
The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.
Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte
... Show MoreThis research analyses the tweets of Iraqi politicians (leaders) that took place simultaneously with the formation of the Iraqi government after the elections in 2018. The formation of the Iraqi government was considered one of the most critical issues that emerged in the political process to which the Iraqi media as well as social networking sites paid considerable attention. In this regard, Iraqi political leaders have published many tweets concerning the formation of the government, some of them have caused great controversy in the political climate. As Twitter is one of the most digital platforms that have been widely used on the global scale in recent years, politicians have employed it to publish their opinions, ideas, and to excha
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The aim of the present research is to identify the test wisdom and the preoccupation with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department, gender, age, and employee or non-employee, and revealing the relationship between the test wisdom and the preoccupation with learning and psychological tension. The research sample consisted of (75) students randomly selected from postgraduate students at the college of Education. The researcher applies test –wisdom of (Mellman & Ebel) and measurement of preoccupation with learning prepared by (Al-zaabi 2013) also, the researcher used the scale of t
... Show MoreThe present study aimed at examining the factors that affect the choice of A major among a sample of BA fe(male) students at the levels 3-8 in King Abdulaziz University (KAU), in Jeddah, Saudi Arabia. To meet this objective, a descriptive survey method was used together with a questionnaire that consisted of 4 axes to answer the central question: What are the factors affecting the choice of a major at the university? Results have shown that the item that measured the students’ ability to choose the major ranked (First); it was concerned with the effect on the students' choice of his/her major in the university. On the last position and with respect to this effect came the professional tendencies and desires. Results have also shown tha
... Show MoreThe purpose of this study is to assess the level of computer literacy of the students at AlQuds open university in Tulkarm Branch. The study investigates the effects of the variables of gender, specialization, academic level, owning a personal computer, internet communication, and own an email account on the level of computer literacy. A test of computer literacy was constructed by the researchers consisting of (37) multiple choice items with a reliability rate (0.85). The study population consisted of (4100) students, while the sample contained (352) students. The study revealed that the level of computer literacy of the students at AlQuds Open University in Tulkarm Branch was (66.2 %) which is educationally acceptable. It also
... Show MoreThis study deals with the role of compensation system in improving the quality of educational services (University of Halabja as a Model) also our problem was the following question ; What is the role of compensation system in its different dimensions in improving the quality of educational services? And what is the relationship and impact of using the dimensions of the compensation system to improve the quality of educational services? The hypothesis of the research included the correlation and the impacts between the compensation system and its combined variables in the quality of educational services. This was proved through a field study and the distribution of questionn
... Show MoreThe followers of the reality of the decision application faculty in departments of faculties of education of the University of Baghdad, it is noted that there are many shortcomings, which relate to Path, management, design, and evaluation, Coming from the work of the researcher as a teacher and supervisor, as well as to inform the researcher on many of the studies and literature, luck researcher on the article there are no courses are clear in theory and in practice the decision of the applications teaching, and often puts the teacher education curriculum, which lacks the link between the theoretical and practical, either in relation to its management, there is no office for the management and coordination at the University of Baghdad or
... Show MoreGIS is characterized by great potentialeties to deal with huge geographical data and conclude what is necessary for it. It was very useful to get use of the potentialities of this system of GIS in the field of archaeology and to harvest very accurate results in a relatively short time, compared to the old archaeological methods.
Self is the main factor of personality and the acceptance of others where each of them are connecting and plays an important role in emotional maturation. The researches affirmed that the leading behavior depending on good human relations between the employers and the employees will enhance their goals and the goals of the institution at the same time . This study aims to measure the emotional maturation among the leactures of the university according to sex variable and identify the correlation between emotional maturation and the level of leading behavior among the lecturers of the university. The sample consists of two samples where the lst is to build the measwe consisting of (200)males and famales lecturers and the 2nd which is the
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