1.The impact of visual and audio effects of electronic advertising in the installation of the brand image of the institution
Analytical study of the views of a sample of electronic advertising viewers of the Peugeot
Prepared by : Prof. Dr. Abdelkader Belkhadr / Faculty of Economic Business and Management Sciences - University of Ammar
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Prepared by : Prof. Dr. Zaynab Alraf /  Faculty of Economic Business and Management Sciences - University of Ammar
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Prepared by : A.Prof.Dr.Islam Bassam Abdel Qader Abu Jaafar/College of Management Systems & InformationTechnology - Academy of Northern Europe – Denmark
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 Abstract
 This paper seeks to analyze the impact of visual and audio effects of electronic advertising on image stabilization through an analytical study of the views of a sample of electronic advertising viewers entitled "Senses” provided by the Peugeot Foundation on its channel in YouTube. The study was determined by an independent variable represented in (electronic advertising effects) in its two dimensions represented by (visual effects, sound effects). The study also included an external variable represented in the structure of the electronic advertisement determined by the (type of communication in the electronic advertisement, the nature of the sites on which the electronic advertisement appears) and a dependent variable represented in (the image of the trademark).
Keywords: visual effects, sound effects, electronic advertising, mental.                                       Download 

2.Cognitive emotional regulation Strategies and its relation to the test anxiety of university students, Comparative study between the students of the universities of Sultan Qaboos and the first Mohammed
Prepared by : Youssef Salem Saif Al-Nadabi/ Faculty of Arts and Humanities , Oujda (Kingdom of Morocco)
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Abstract
The study aimed to identify the Cognitive emotional regulation Strategies and its relation to test anxiety in a sample of students from the tow universities: Sultan Qaboos University in Sultanate of Oman and the first Mohammed University in The Kingdom of Morocco and the differences between them according to geographical environment and gender. The total sample consisted of (419) students, 223 students from Sultan Qaboos University and (196) students from the first Mohammed University. The total age ranged from (20 to 24) years. The researcher used the measure of the Cognitive emotional regulation Strategies, test anxiety scale, to verify the hypotheses of the study. The results showed a relationship between the Cognitive emotional regulation Strategies and the test anxiety of the total sample in the dimensions of both measures, but the relationship was more significant for the Omani students. The results also showed statistically significant differences between the students of Sultan Qaboos University and the first Mohammed University in both cognitive and Cognitive emotional regulation Strategies, although there was a difference in dimensions of both measure mentis.
The results showed that the sex factor and the geographical environment were indicators of the test anxiety and Cognitive emotional regulation Strategies in the study sample
Keywords: strategies of emotional regulation, test anxiety, university students, geographical environment (Oman, Morocco)             Download    

3.Using lean accounting tools in the show of the cash flow statements
Prepared by : Assistant Lecturer, Ahmed Mizhir Abed/ Wasit University, Iraq
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Abstract:
The aim of this study is to identify the concept of the financial statements in general and the cash flow statements in particular, which is the seventh standard of international accounting standards issued by the International Accounting Standards Committee (IASC), in addition to the methods and steps of preparing this cash flow statements and its significance in providing important information to investors in time to make decisions. This study shows the meaning and concept of Lean Accounting and the significance of using the lean accounting tools and the most important elements of application in the preparation of cash flow statements for institutions. Through this study was reached to requirement in economic institutions when issuing cash flow statements to benefit from the advantages and benefits we offer, as well as to reduce the waste of time, effort and cost and the need to spread the culture of the system of lean between staff, employees and senior management alike. This study showed the requirement to prepare the staff and train them well to enable them to identify weaknesses and work to eliminate them quickly, and the need for management to keep up with what is new in the administrative sciences, and work to develop the work environment in line with new developments.
Keywords: Lean Accounting, Cash Flow Statements, Financial Statements, Economic institutions.                    Download  

4.The relationship between the speed of the motor response and the performance of the crushing skill of the volleyball team University of Baghdad - Faculty of Physical Education and Sports Sciences
Prepared by :   Israa Salah Abdel Hadi  / College of Physical Education and Sports Sciences- University of Baghdad - Iraq 
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Abstract:
The study included five Classes: The introduction and the importance of the research, which dealt with the subject of speed of motor response and its relation to the performance of the skill of beating overwhelming volleyball and the two variables of importance in the development of skill performance either field research procedures where the descriptive method was used, (15) students, where the tests were applied to them to determine the correlation between the speed of the motor response with the performance of the skill of beating in volleyball and whether there is a relationship between this In the light of the results of the research, the researcher found the following conclusions: a significant correlation between the speed of the motor response (right) and the overwhelming beating skill, and the relationship between the speed of the motor response (left) The results obtained by the researcher after the statistical treatments either recommendations, the researcher has been keen to give some recommendations that may have a role in the development of speed of motor response among students, including attention to the training modules and teaching methods of the Faculty of Physical Education and Science Raya And work to provide training films and periodicals for the international Iraqi volleyball instructors to keep pace with the global development of this game.
Key words: kinematic response speed - overwhelming - technical performance.                                                 Download                              

5.Challenges of financing government higher education institutions in the Sultanate of Oman
From the point of view of the staff of the Colleges of Applied Sciences
Prepared by : Maher bin Ahmed Al-Bahrani  / Faculty of Arts and Humanities , Oujda (Kingdom of Morocco)
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Abstract
The study aimed at identifying the funding challenges in the governmental higher education institutions, the challenges in the administrative and financial regulations and rules faced by government institutions of higher education, as well as revealing the significance of statistical differences between arithmetic averages in fields of study were attributed  to the category of  gender  and job dimensions .The descriptive approach was used, and the sample consisted of employees of the faculties of Applied Sciences of the Ministry of Higher Education in the Sultanate of Oman. The questionnaire was used as a study tool, and it consisted of 27 items, which were designed to meet with the scientific methodology in the preparation of the questionnaires.
Key words: financing university education - higher education.                     Download  

6.Language philosophy for Zaki Naguib Mahmoud
Prepared by : Dr. Rizik Bouzaghaia/ Faculty of Arts and Languages/ University of Tebessa – Algeria
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Abstract
Today the returning to the study of the relation between the language and the world imposes to itself a scientific renewed insight to the phenomena of the language and the phenomena of men in general, and it has a strong relation with the pragmatics direction of modern linguistics. And when the dispersal was a dominant characteristic of the Pragmatics studies in its present manner, thus for the founding of Pragmatics thought itself has a central role in understanding the core of these studies including it in a harmonious cognitive structure. And from the aspects of the founding is reading American pragmatics and understanding the crucial differences between it and the Pragmatics of European Philosophical schools, since those differences in my view are an obstacle to identify the features of that core. Zaki Nadjibe Mahmoud ‘s recognition of that philosophy and its deep relations with Semiotics , is one way to look for a common gatherer of that dispersal in a frame of a theory which gives the language  an inclusive description in the best way possible.
Key words: Philosophy of language, semiotics, pragmatics, reference, relativity.                          Download   

7.Organized crime at the international and internal levels(United Arab Emirates model)
Prepared by : Dr. Amir Helmy Al jord/ College of Law and Political Science - Department of Law/ North Europe Academy – Denmark
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Abstract
With economic prosperity and social and technical worldwide, which was accompanied by an enormous increase in transmission of wealth And variables in the global system The forms, methods and means of crime have also evolved , So that the criminal act is no longer confined to the boundaries of a particular territory or country, But it has become extended to include more than one country And became the perpetrators of these acts the ability to carry out their activities criminal By non-traditional means based on greater organization and planning, And including the resulting tremendous wealth in the hands of these organized groups, And is associated with negative effects To the countries affected by this type of criminality, So that it has become hit most of the world In addition to the multiplicity of images and forms of this crime, Of trafficking in drugs, human beings and weapons And the resulting money laundering or illegal transfer.
Key words: organized crime - the physical element - the moral element.                                  Download