The banking sector is currently facing great challenges resulting from intense competition in the financial environment, and this is what makes the supreme audit bodies and the Central Bank audit as the highest supervisory authority on banks in order to achieve profit and not be exposed to loss, and this requires identifying the banking strengths and risks that constitute points Weakness that affects the future performance and the life of the bank, which requires special supervisory care, and from this point of view, the research aims to use the CAMELS model as a control tool in banks, through the use of its six indicators: capital adequacy, asset quality, management quality, profits, liquidity And sensitivity to market risks, th

The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

Virtual reality, VR, offers many benefits to technical education, including the delivery of information through multiple active channels, the addressing of different learning styles, and experiential-based learning. This paper presents work performed by the authors to apply VR to engineering education, in three broad project areas: virtual robotic learning, virtual mechatronics laboratory, and a virtual manufacturing platform. The first area provides guided exploration of domains otherwise inaccessible, such as the robotic cell components, robotic kinematics and work envelope.  The second promotes mechatronics learning and guidance for new mechatronics engineers when dealing with robots in a safe and interactive manner. And the thir

The aim of the research is to find out the availability of the requirements of applying the indicators of school performance system in the public schools in  Mahayel Asir educational directorate through the school planning indicator, the safety and security indicator, the active learning indicator, the student guidance indicator and determining the existence of statistically significant differences between the responses of the research community according to the variable of (scientific qualification - years of work as a principal - training courses). The questionnaire was used as a tool for data collection from the research community, which consists of all the public schools’ principals (n=180) Mahayel Asir educational directorate

يهدف هذا البحث الى تصميم قائمة بمؤشرات القيم العلمية والاخلاقية التي ينبغي توافرها في محتوى كتاب الحاسوب للصف الثاني المتوسط، وتحليل محتوى الكتاب المذكور آنفاً وفقاً لها، وذلك عن طريق الإجابة عن السؤال الآتي: ما نسبة توافر القيم العلمية والأخلاقية في محتوى كتاب الحاسوب المُعد لطلبة الصف الثاني المتوسط الصادر من وزارة التربية العراقية/ المديرية العامة للمناهج في العام الدراسي ( 2017-2018) م؟ ولتحقيق هدفا البحث أ

The concern of this article is the calculation of an upper bound of second Hankel determinant for the subclasses of functions defined by Al-Oboudi differential operator in the unit disc. To study special cases of the results of this article, we give particular values to the parameters A, B and λ

يهدف البحث الحالي إلى تحليل محتوى كتاب الحاسوب للصف الثاني متوسط وفق مهارات التفكير المنطقي للعام الدراسي(2015- 2016)م, ولتحقيق ذلك تم استخدام المنهج الوصفي التحليلي (تحليل محتوى) لملاءمته لطبيعة هدف البحث, وتم اعداد أداة البحث بالأعتماد على قائمة مهارات التفكير المنطقي بعد مراجعة الأدبيات والدراسات السابقة, وتم عرضها على مجموعة من المحكمين المتخصصين في المناهج وطرائق التدريس وعلم النفس وعلم الحاسبات والقياس

The purpose of this research is to design a list of the scientific and moral values that should be found in the content of the computer textbook for the second intermediate grade, as well as to analyze the content of the above- mentioned book by answering the following question:

 What is the percentage of availability of scientific and moral values in the content of the computer textbook for Second Intermediate grade issued by the Iraqi Ministry of Education / the general directorate of the curriculum, for the academic year (2017-2018)? 

In order to achieve the research objectives, the descriptive method (content analysis method) was adopted. The research community has been iden