The influence of the environmental factors on the adoption of the International Accounting System IAS/IFRS : case of Iraq

Purpose: This research aims to study the impact of local environmental factors on the adoption of International Accounting system in Iraq. So the main objective of the research can be the evaluation of the role of local environmental factors in selecting the best method to adopt International Accounting Standards (IAS), and International Financial Reporting Standards (IFRS). Design/methodology/approach: The researchers prepared a questionnaire contains 28 paragraphs which were coded and divided into 7 parts showing the independent variables of the study (the environmental factors) and the dependent variable (the adoption of IAS/IFRS) Findings: The results of the research show that the local environment factors can effect on the choice of the country to adopt the best method of IAS/IFRS adoption, and the statistical analysis results show that there is a very good level of agreement for the participants about the effect of local environment factors on the adoption of IAS/IFRS. Practical implications: The research offers insights to the need to activate national standards and principles that are appropriate to the local environment in order to adapt with the requirements of IAS/IFRS adoption. Originality/value: The research presents significant pragmatic evidence in terms of its meticulous approach towards checking the robustness of results.peer-reviewe

The contemporary challenges facing college of education students as future educational leaders at Sultan Qaboos University from their view points : Survey study

The contemporary challenges of young people are matter of high priority, and one of the crucial issues since they are considered as a major part of human capital in Arab States and over the entire world. This study was conducted to investigate the contemporary challenges facing young people as perceived by faculty of education students at Sultan Qaboos University in Sultanate of Oman. Also, the study aimed to determine the extent to which students view points facing contemporary challenges according to their gender, study area, residency, academic year, and grade point average. The main instrument was a questionnaire consisted of (55) items represented the contemporary challenges to gather data from (403) randomly selected participants. The reliability co-efficient of the questionnaire (Chronbach- Alpha) was (0.90) for total items. Means, standard deviation, t-test and analysis of One Way ANOVA were used to analyze data. The result of the study reveled significant differences at (=0.05) level due to gender variable in cultural, humanity and information and media domains for the benefit of females. The findings also show statistically significant differences in students' responses in the culture and humanity domain according to the study year variable in favor of forth-year-student compare with the first-year-student. Concerning the contemporary challenges facing young people, the sequence ranks of students' responses begin with the highest mean (4.12) for the information and media, fellow by consuming(3.95), economical (3.89), humanity (3.75) and culture (3.54) respectively. Depending on the results of the study, several recommendations were concluded and suggested

Risk Assessment and Management in Construction Industries

This paper aims to deal with construction industry risks. It deals with all type of construction industry types such as small house, malls, and huge buildings. Many accidents can be happened in the sites, so it is important that appropriate measure are taken into consideration to help in curbing the menace to improve safety in the working environment both within and the surrounding. The researchers concluded that the risks which can be avoided should be avoided to reduce the number of accidents that happen in the working environment. Rules and regulations that are clear and well understood by the workers are important in eliminating or reducing hazards experienced within the working environment. With adequate training and strict policies put in place, it is possible to deal with the risks at the workplace. The management should take responsibility and consider it as a necessity to introduce adequate measures and policies that can govern all activities undertaken in construction sites

EVALUATE E-LEARNING IN IRAQ APPLYING ON AVICENNA CENTER IN ERBIL

The Accelerated growth of information and communication technology and the magnificent evolution in digital technology unlock new Prospects in different dimensions including education one. E-learning is now playing a very important role in learning processes and the major concern in all education institutions and universities. E-Learning approaches are new trends that are based on using computers and information and communication technology as a proxy to deliver and share educational materials which makes education available anytime, and anywhere. Khan suggested eight dimensional e-learning framework which serves as a base to help institutions to plan, design, implement and evaluate their e-learning programs. This paper discusses whether e-learning systems at Avicenna Center in Erbil meet the eight dimensional e-learning frameworks. Also it presents the most critical success steps to develop and evaluate Avicenna center , for the purpose to spread the e-learning in all over Iraq. This research measures the eight dimensional framework and calculates their materiality

Evaluate the Strategies of Learning English As Second Language Case study of Cihan University – Erbil

The present research studied the assessment of language learning strategies as a second language. It is also investigated the male and female university students’ awareness of the importance of the use of language strategies in learning second language. For this purpose, 50 male and female learners of Cihan University were selected as the subject of this study. In this paper, Griffiths' (2007) English Language Learning Strategy Inventory (ELLSI) was selected as the questionnaire of this study. The importance of (ELLSI) by students was studied in relation to age and years of learning English. The result reveals that there were not significant references in terms of gender between students. Moreover, the findings showed that there were not statically differences between students’ of the importance of LLSs and their years of learning English.Keywords: ELL SI , LLS , Fuzzy Logic Tools

EVALUATE E-LEARNING IN IRAQ APPLYING ON AVICENNA CENTER IN ERBIL

The Accelerated growth of information and communication technology and the magnificent evolution in digital technology unlock new Prospects in different dimensions including education one. E-learning is now playing a very important role in learning processes and the major concern in all education institutions and universities. E-Learning approaches are new trends that are based on using computers and information and communication technology as a proxy to deliver and share educational materials which makes education available anytime, and anywhere. Khan suggested eight dimensional e-learning framework which serves as a base to help institutions to plan, design, implement and evaluate their e-learning programs. This paper discusses whether e-learning systems at Avicenna Center in Erbil meet the eight dimensional e-learning frameworks. Also it presents the most critical success steps to develop and evaluate Avicenna center , for the purpose to spread the e-learning in all over Iraq. This research measures the eight dimensional framework and calculates their materiality

Arab Views of Northern Europeans in Medieval History and Geography

This collective volume is the result of the Second Annual Conference on Cross-Cultural Encounters in the Mediterranean held at the American University in Cairo, 5-7 May, 1996. The contributors, David R. Blanks, John Victor Tolan, Nabil I. Matar, John Rodenbeck, Thabit Abdullah, E.M. Sartain, Omaima Abou-Bakr, and Nadia M. El-Cheik, take an interdisciplinary approach, drawing from sociology, anthropology, political science, history, and literature, in medieval their examination of past attitudes, in particular images of the \u27Other\u27 in medieval Europe, North Africa and the Middle East, in order to trace the origins of modern stereotypes. The essays are divided into three groups: Western images of Islamic culture, Muslim images of Europe, the Arabs and the Byzantines.https://fount.aucegypt.edu/faculty_book_chapters/1953/thumbnail.jp

Problems of Teaching and Learning English as a Foreign Language in South Yemen: A Case Study of Lahj Governorate

The task of teaching and learning English as a foreign language is not an easy task as there are many factors that may contribute positively or negatively to its success. In the context of this study, most school-leavers have very poor English, especially when looking at their oral skills. This indicates that there are some problems that EFL learning and teaching encounter, and then such problems are reflected in students’ proficiency level. This study, therefore, explored the problems encountering EFL teaching and learning in Lahj primary and secondary schools to identify such problems and suggest some solutions that may help in improving English language teaching and learning in the concerned schools. Data were collected from 32 EFL senior teachers and supervisors of Lahj governorate. Findings showed that large classes, lack of teaching aids, teachers’ low proficiency in English, teachers’ limited experience with communicative language teaching, late beginning of learning English, lack of focus on oral communicative English, use of mother tongue in classroom, students’ low motivation and interference between English and Arabic are considered as major problems encountering English language teaching and learning in the concerned South Yemeni schools and contribute negatively to students’ proficiency level. The study has provided some recommendations that may help in improving EFL teaching and learning in the concerned schools and in Yemeni schools generally