Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.

Effect of Fair Value based on IFRS 13 on the Qualitative Characteristics of Accounting Information

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.

Socio-Economic Factors and Job Satisfaction of Healthcare Units in Chennai City

Job satisfaction is not only related to various aspects of employees behaviour but also to their socio-economic factors. The relationship between job and life is complex depending on personality factors like job and the socio-economic factors. Hence, it is essential to analyse how socio-economic factors affects the job satisfaction of employees working in Healthcare units of Business Process Outsourcing sector. The present chapter makes an attempt to examine the relationship between the job satisfaction and the employees socio-economic factors such as age, sex, marital status, educational qualification, background of education, salary and experience.

The Degree of Secondary School Managers' Practice of Servant Leadership in Gaza from the Teachers’ Perspective

The study aims to know the degree of secondary school managers' practice of servant leadership in Gaza from their teachers’ perspective. It further aims to examine whether there are any statistically significant differences at (α 0.05≥) between the means of the study sample’s members attributed to variables such as (gender, educational qualification, and years of experience). To achieve the objectives of the study, the study adopted the descriptive survey method, using a questionnaire consisting of (30) items distributed to four domains: (workers service, ethical dealing, motivation & influence, and building an organized, integrated society). Then, the questionnaire was distributed to the sample, which consisted of (262) teachers. The study has shown that the total estimation degree of the sample regarding their managers’ use of servant leadership is great at a mean of (3.94) and a relative weight equal to (78.8%). The study has further revealed that the dimension of (ethical dealing) occupied the first rank with a relative weight of (81.4%), whereas the dimension of “workers service and motivation & influence”, scored the second rank with a relative weight of (78.7%). As for the dimension of building an organized and integrated society, it took the last rank with a relative weight of (75%). It has been further noticed that there are no statistically significant differences at (α 0.05 ≥) between the average degree of the study sample in relation to the variables (gender, educational qualification, and years of experience).

Causes of reading and writing difficulties among children with special needs in the lower basic stage from the point of view of their teachers in public schools in Mafraq Governorate: أسباب صعوبات القراءة والكتابة لدى أطفال ذوي الاحتياجات الخاصة بالمرحلة الأساسيّة الدنيا من وجهة نظر معلميهم في ‏المدارس الحكوميّة بمحافظة المفرق

This study aimed to identify the causes of reading and writing difficulties for children of the lower basic stage from the point of view of their teachers in government schools in Mafraq Governorate and to identify the impact of the following variables (gender, years of experience, age, educational qualification), where the descriptive analytical approach was used, and to achieve The aim of the study was to develop a questionnaire consisting of (22) items, it was distributed to (60) male and female teachers, and (50) questionnaires valid for analysis were counted, and their validity and reliability were confirmed by a committee of specialized arbitrators, and after the process of distributing and collecting the questionnaires, they were coded The study showed that the causes of reading and writing difficulties for children of the lower basic stage from the point of view of their teachers in government schools in Mafraq Governorate were the most social reasons, where they were with an arithmetic average (4.09), and then the reasons Biological, where it came with an arithmetic mean (4.002), and then the environmental reasons, which averaged (3.27), and it was found that there are no statistically significant differences at the level of significance (α≤0.05) in the responses of individuals The study sample is about the causes of reading and writing difficulties in the lower basic stage in government schools in Mafraq Governorate according to the variables (sex, the value of its significance level reached (0.31), age, the value of its significance level reached (0.79), and the educational qualification, the value of its significance level reached (0.90)) and it was found that there are statistically significant differences at the level of significance (α≤0.05) in the responses of the study sample members towards the causes of reading and writing difficulties in the lower basic stage in government schools in Mafraq Governorate according to the variable (years of experience). The value of the significance level reached (0.53) Based on the results of this study, the researcher made recommendations, the most important of which is the need to train children to repeat reading and writing long words, the need to work on the integration of the child with his classmates in order to increase his abilities in reading and writing.

Attitudes of Arabic language teachers towards the use of learning through play in teaching children with autism spectrum disorder in Amman: اتجاهات معلمي اللغة العربية نحو استخدام التعلم باللعب في تعليم أطفال اضطراب طيف التوحد في عمان

This study aimed to identify the attitudes of Arabic language teachers towards the use of learning through play in teaching children with autism spectrum disorder in Amman and to identify the impact of the following variables (gender, educational qualification, years of experience). It was distributed to (50) teachers of the Arabic language, and its validity and reliability were confirmed by a committee of arbitrators from specialists. The Arabic language teachers towards the use of learning through play in teaching children with autism spectrum disorder was significant, as it was found that there were no statistically significant differences at the level of significance (α ≤ 0.05) between the average responses of the study sample members towards trends. Arabic language teachers towards the use of learning by playing in teaching children autism spectrum disorder due to the gender variable (gender, educational qualification, years of experience) and based on the results of this study, the researcher recommended recommendations, the most important of which is the need to work on integrating autistic children into the family Educational games as it increases their motivation, interest in developing learning through play for children with autism as much as possible, the need to work on using the method of play in developing communication skill for children on the autism spectrum.

The effectiveness of a distance learning application in light of the spread of the COVID-19 pandemic from the point of view of teachers in the Qasr District: فاعلية تطبيق التعلم عن بعد في ظل انتشار جائحة COVID-19 من وجهة نظر المعلمين في لواء القصر

The study aimed to identify the effectiveness of the application of distance learning in light of the spread of the COVID-19 pandemic from the point of view of teachers in the Qasr District, and to reveal the difference in their views towards the effectiveness of the application of distance learning in light of the spread of the COVID-19 pandemic, according to the variables (gender, educational qualification)., Years of Experience). To achieve its objectives, the study used the sample social survey method, and the use of the questionnaire tool to collect data. The study sample consisted of 192 male and female teachers selected from the basic schools in the Qasr District. The questionnaire was applied via websites to the target group for the study. The results showed that the general level of effectiveness of the distance learning application in light of the spread of the COVID-19 pandemic from the point of view of teachers in the Qasr District came at a high level, as the general level of the answers of the study sample reached (3.818), and the results showed that there were no statistically significant differences between the average The responses of the study sample members towards the effectiveness of the distance learning application in light of the spread of the COVID-19 pandemic from the point of view of teachers in the Qasr District, according to the variable of gender and educational qualification, while the results showed that there were statistically significant differences according to the variable number of years of experience and in favor of the study sample members of the long experience category(10 years and over).

معوقات استخدام تقنيات التعليم في رياض الأطفال في فلسطين من وجهة نظر المربيات

ملخص: هدفت الدراسة إلى معرفة معوقات استخدام تقنيات التعليم في رياض الأطفال في فلسطين من وجهة نظر مربيات هذه الرياض. واستخدِم المنهج الوصفي المسحي الميداني كمنهج للدراسة. تكون المجتمع من جميع مربيات رياض الأطفال في محافظة سلفيت البالغ عددهن (262) مربية، وتكونت العينة من (131) مربية اختيرت عشوائياً بنسبة (50%) من مجتمع الدراسة، واعتُمدت الاستبانة كأداة. وأظهرت النتائج أن معظم رياض الأطفال في فلسطين تعاني من العديد من معوقات استخدام تقنيات التعليم، وتبين أيضاً أنه لا توجد فروق ذات دلالة إحصائية بين آراء مربيات رياض الأطفال في فلسطين نحو معوقات استخدام تقنيات التعليم تبعاً لمتغيرات: (التخصص، وسنوات الخبرة، والحالة الاجتماعية)؛ ووجود فروق ذات دلالة إحصائية لمعوقات استخدام تقنيات التعليم في رياض الأطفال في فلسطين من وجهة نظر مربيات رياض الأطفال تبعاً لمتغير المؤهل العلمي. الكلمات المفتاحية: معوقات، مربية الروضة، تقنيات التعليم. Abstract The study aimed to find out the obstacles to using educational technology in kindergartens in Palestine from the kindergartens’ educators’ viewpoint. The study followed the descriptive-analytical approach. The population comprises (262) Kindergartens’ educators in Salfit governorate, while the sample consisted of (131) picked randomly at a rate of (50%) from the population. The questionnaire was adopted as a study tool. Results revealed that: The majority of kindergartens in Palestine face several obstacles to the use of educational technology.There are no statistically significant differences between the opinions of kindergarten educators on obstacles of educational technology utilization due to the variables (specialty, years of experience, marital status). There are statistically significant differences of obstacles of educational technologies usage in kindergartens due to the variable educational qualification. Keywords: Obstacles, kindergarten’s educator, educational technologies.

The application level of governance principles from the perspective of cycle two teachers of basic education schools in Al- Dakhiliya and South Al- Sharqiya governorates in the Sultanate of Oman: مستوى تطبيق مبادئ الحوكمة من وجهة نظر معلمي مدارس الحلقة الثانية للتعليم الأساسي بمحافظتي الداخلية وجنوب الشرقية بسلطنة عُمان

The present study aimed to identify the application level of governance principles from the point of view of cycle two teachers of basic education schools in the governorates of Al- Dakhiliya and South Al- Sharqiya in the Sultanate of Oman. The study used the descriptive method depending on the questionnaire tool which consist of 29 statements distributed to a sample of 410 teachers from cycle two school in Al Dakhliya and South Al Sharqiya governorate. The results of the study showed that the level of application of the governance principles obtained an overall average (3.71 out of 5), with an application level (high), and at the level of dimensions, the first dimension obtained transparency with the highest average (3.80), then the accountability dimension with an average (3.75), and the two were at a (high) level. While the third was the participation dimension with an average of (3.67), and finally the justice dimension with an average of (3.59), and the two were with the level of application (average). The results also showed that there are no statistically significant differences at the level of significance less than (0.05) between the averages of the estimates of the teachers of the second cycle of basic education schools in the governorates of Al Dakhiliya and South Al Sharqiya in the Sultanate of Oman for the application of governance principles due to variables (years of experience, educational qualification), while there are statistically significant differences at the level of significance less than (0.05) due to variables (gender). In favor of females, and based on the results, the researchers presented a set of recommendations and proposals to improve the level of application of governance principles in schools of the second cycle of basic education in the governorates of Al Dakhiliyah, South Al Sharqiyah and the whole of the Sultanate.

Farmers' Perception, Adaptation Strategies, their Determinants and Barriers to Climate Change in the Bundelkhand Region of Central India

This study is based on a farm house hold survey (818 households) collected from 4 districts of drought prone region of central India and examines that how farmers perceive the climate change and adaptation strategies adopted over the past few decades. Nearly, 80.9%, 93.6% and 95.2% farmers’ perceived that the average temperature has increased, rainfall has decreased and occurrence of drought is more frequent, respectively during last 25–30 years. A significant decreasing trend was observed in annual rainfall at all the studied locations with a rate of 2.1 to 5.8 mm year–1. In most of the locations both maximum and minimum temperature showed an increasing trend during winter season (July-October) in the range of 0.8 to 1.2 and 0.4–1.5ºC per 100 year, respectively. However, only two locations viz., Jhansi and Banda district showed increasing trend in maximum temperature in the range of 0.8 to 2.3oC per hundred years during rainy season. This study revealed that the perceptions of rural farmers on climate change and variability are consistent with the climate trend analysis. Econometric model suggested a positive influence of age, agriculture experience, educational qualification, size of land holding, adequate access to credit facility and crop insurance, intermittent dry spell and adequate extension services on climate change perceptions and adaptation. The results further revealed that 69.8% respondent have implemented adaptation measures in response to dry spell. Furthermore, analysis showed that agriculture experience, educational qualification and intermittent dry spell and access to extension services are the key factors for adoption of various adaptation strategies particularly, irrigations scheduling, use of high yielding improved varieties, pesticides and change of planting date. Inadequate availability of irrigation resources and frequent drought as well as intermittent dry spells were considered as the most critical barriers for adaptation measures to climate change by farmers.