The researcher tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio
... Show MoreSlow learning becomes a problem in the present , where it comprises ratio musnt ignore in every school . So , its one of education problems facing by parents and teachers .
Slow learning subject regard of new subject attract the attention in the last years of the 20th century where the attention was focusing on the other disabilities but the existence of number of healthy children suffering from Learning problems attract the attention of the researchers .
So , this study aims at recognizing the degree of self , concept among slow learner students and the differences significance of self concept according to sex and academic degree of parents variables.
Because there is not tool , the researcher build a
... Show MoreAH Haider R, N Adil A, AW Makram M, AK Abdulkaleq S, 2010
Background: Depression in elderly aged (60 year and above )is a widespread mental health problem . The current primary healthcare systeminadequately recognize and treat elderly patients with depression..
Objectives:To determine the prevalence of depression among elderly patientsin Mosul city, its correlation with some sociodemographic variablesand to assess severity of depression in relation to past history of depression.
Type of the study: This is a cross-sectional study.
Methods: This study assess the prevalence of depression in a randomly selected sample 150 elderly patients aged 60 years and above (89 female &
... Show MoreHR Al-Hamami, AA Noaimi, MM Al-Waiz, AS Al-Kabraty, Iraqi Postgraduate Medical Journal, 2010 - Cited by 4
All - Mighty Allah is beautiful and loves beauty and Man is the only living that is given by the gift of Almighty Allah the ability to awareness of beauty and the taste of everything which recognized by him around all aspects of life.
So the children have more ability than others towards feeling the sense of beauty and the distinction between the beautiful and the ugly understanding , as they are attracted to the beauty , so we should promote and encourage their sense of beauty in future the beauty in behavior , in psychology and in the community, as well.
This is definitely be done through all of
... Show MoreThe study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.
The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample
... Show MoreEntrepreneurial events are understood to be imperious in accelerating the economic development of nations owing to a large number of jobs it creates. Thus, both developed and developing countries understand the importance of entrepreneurship education to instil student interest in entrepreneurial action. This study investigates the moderating effect of entrepreneurship education (EEP) on the relationship between attitude (ATT), subjective norms (SNMS), and perceived behavioural control (PBC) towards entrepreneurship intention (EINT) of university undergraduate students. The study population covered 794 students from all the four faculties of Northwest University Kano, that were taught a compulsory entrepreneurship education course in their
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