The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from

To assess the use of miniaturized percutaneous nephrolithotomy (mini-PCNL) for renal stones in children, as well as its safety and efficacy. Seventy-seven patients with more than 15 mm renal stones whose age was less than 15 years were enrolled in this prospective case-controlled study at Al-Ramadi Teaching Hospital, Ar Razi Private Hospital, and Ghazi Al-Hariri Hospital for Surgical Specialties, Anbar and Baghdad, Iraq. The study was conducted from January 2020 to January 2024. The group mentioned above served as group A, and it was compared to the control group (group B), which consisted of 70 adult patients aged 18–60 years. Patients in both groups underwent mini-PCNL. Gender, stone size and location, time of operation, stone-free rate

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

        Corruption is a phenomenon that exists in all times and places, they appear in the developing countries and in developed countries, and in all political systems. And its repercussions and economic repercussions on the society in which it is rampant, and lead to the undermining of economic development and obstruction, is also working on increasing poverty and unemployment, as well as its role in the worsening of social problems, and political instability. And corruption is deviant behavior is illegal and contrary to the teachings of the religious and moral values. The emergence of this phenomenon is due to several reasons, including political, economic, social and cultura

 The interest in Multi social skills and self-concept is extremely  important for many of the scholars of education and psychology has taken a great deal in their writings and their interests as they see that social skills training is to make sure of the same, and that whenever enable the individual from acquiring social skills whenever asserted itself.The research aims know social skills and self-concept and their relationship to the children Riyadh age (4-6 years), and the research sample consisted of(200) boys and girls from kindergarten in the city of Baghdad Bjanbey Rusafa second and Karkh second.And to the objectives of the research realized the researcher has built two measures of social skills a

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The study aimed to identify the impact of the use of systemic approach in the collection of geographical material and cognitive motivation when fifth grade students of literary, experimental design researcher adopted a partial seizures, and telemetric to two unequal one experimental and the other officer.
The sample consisted of fifth grade literary students from secondary (inherent) for Boys in Baghdad (the Republic of Iraq. (By Mjootain, and the number of students of each group (30 students). And has rewarded the two groups, in the variables (chronological age, average scores half-year, degree IQ),
Promising researcher himself requirements of research to determine the scientific material and teaching plans and the formulation of

Praise be to God, prayer and peace be upon the Messenger of Allah and after :
For the Holy Qur’an is the constitution of this nation, and it has included everything that the nation needs, and it has appropriate solutions for all the problems it faces, and for a long time the nation has its vision for the future, waiting for a leader who carries the concerns of this nation and proceeds towards progress and progress, so that it rises to the glory and glory. He brings it out from what it is today, from its deterioration in all levels.
The world has witnessed in recent decades the development of programs and curricula, and books have been prepared showing how to prepare leaders and their industry, and what programs they should adopt

This study tries to examine a model involving human resources management practices, employees’ outcomes, governmental support, and organizational performance of small businesses in Malaysia. It was hypothesized that HRM practices will be positively related to the organizational performance (financial and operational), and that employees’ outcomes would serve as a mediator in the relationship between HRM practices and performance. Also it was hypothesized that the governmental support will be positively related to organizational performance. The statistical results on data gathered from a sample of 265 small manufacturing businesses will demonstrate the nature of relationships among the study variables. Theoretical and practical