The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can deve

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

In this paper, the Azzallini’s method used to find a weighted distribution derived from the standard Pareto distribution of type I (SPDTI) by inserting the shape parameter (θ) resulting from the above method to cover the period (0, 1] which was neglected by the standard distribution. Thus, the proposed distribution is a modification to the Pareto distribution of the first type, where the probability of the random variable lies within the period  The properties of the modified weighted Pareto distribution of the type I (MWPDTI) as the probability density function ,cumulative distribution function, Reliability function , Moment and  the hazard function are found. The behaviour of probability density function for MWPDTI distrib

The aim of this article is to introduce a new definition of domination number in graphs called hn-domination number denoted by . This paper presents some properties which show the concepts of connected and independent hn-domination. Furthermore, some bounds of these parameters are determined, specifically, the impact on hn-domination parameter is studied thoroughly in this paper when a graph is modified by deleting or adding a vertex or deleting an edge.

• The study aimed to identify the position of the university leaders from the proposed abolition of the Ministry of Higher Education in Jordan as un approach for the development of society, the study relied descriptive method survey with the assistance consists of (33) items, and check validity and reliability of the instrument, and was applied to a sample of university leaders, (57) a leading university presidents and their assistants and deans and their assistants, and after processing the data bagful statistical( spss) overall results showed the to arithmetic average of (2.74) and the degree of medium and this means that most respondents moderately support the abolition of the ministry, the most prominent item that makes

The study aims to indicate the role of strategic financial accounting  in the service investors  to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

هدف البحث التعرف على الذكاء الروحي لدى عينة من طلبة جامعة بغداد فضلا عن التعرف على الفروق بين الطلبة في الذكاء الروحي وفق متغير النوع ( الذكور- الإناث) ، ومتغير التخصص الدراسي ( علمي – إنساني) ومتغير المرحلة الدراسية ( المرحلة الأولى-المرحلة الرابعة) تألفت عينة البحث من (300) طالباً وطالبة ، وتم تطبيق - مقياس الذكاء الروحي وهو ( من إعداد الباحثة) ، وقد اسفرت نتائج البحث عن:--إن طلبة جامعة بغداد( عينة البحث) تمتعوا بمست

The research aims to identify intelligence spiritual among a sample of students Baghdad University as well as to identify the differences between students in intelligence spiritual according to variable type (male - female), and variable area of ​​study (Science - a human) and variable (First grade - fourth grade), The research sample consisted of (300) students, were applied scale search - a spiritual Intelligence Scale (prepared by the researcher), has resulted in the search results for: -

The students of the University of Baghdad (sample) enjoyed a high level of spiritual intelligence.
- There are no differences between males and females in the spiritual intelligence.
- There

The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene