يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

The research aims to develop physical exercises with auxiliary training tools that work to develop the explosive power of the arms and legs, and then find out their effect on the accuracy of shooting from free throw and correction from jumping of advanced basketball players, as the researchers found a problem that these players have weakness in the skill of throwing Free throwing and shooting by jumping calculated with two points as a result of adopting unhealthy physical and technical positions, which led to a lack of focus and accuracy, and thus negatively affected the performance technique of free throw and jump shot, as most teams use traditional exercises without the use of auxiliary training tools, and this topic gave researchers the

Abstract

The study aims to identify the common fears of preschool children and their relationship to the approaches to parental treatment in South Al Batinah Governorate from their mother’s point of view. Total of (466) mothers were selected as the study sample. The researcher used the scale of common fear and the scale of parental treatment approaches. The results of the study have shown that the most common fear among the study sample was (the fear of darkness) in the first level with a rate of 75.03%, and in the second level came the item (my child is afraid to sleep alone) by 72.74%, in the third level came to the item (fear of seeing insects) with a rate of 67.59%, and the last one was (the fear of rain) w

Objective(s): To assess parents' attitude toward immunization and its relation with their compliance and to find out the relationship between parents' attitude and their socio-demographic characteristics.
Methodology: A descriptive design is conducted from the period of 19th September 2020 to the 6th of March 2021. A non-probability (convenient) sample of (292) parents was selected from (5) primary health care centers in Karbala city. These centers are distributed throughout (2) primary health care sectors selected randomly as (20%) from each sectors. The questionnaire is developed and composed of three parts: First part: parent's socio-demographic characteristics, Second part: parents' attitude domain, which involves (13 items), and

The hazardous metabolic effects of treating schizophrenia patients with olanzapine comprise serotonin 2C receptor (5-HT2C) antagonists. Metabolic side effects of antipsychotic drugs, including lipid abnormalities, disturbed glucose metabolism, and weight gain, can have a major impact on treating psychiatric patients. The intent of this study was to investigate whether there is an associated link between the genetic polymorphism at -759C>T in the promoter region of the 5-hydroxytryptamine 2C receptor (HTR2C) gene and the metabolic syndrome driven by olanzapine in schizophrenia patients. A cross-sectional study that involved fifty hospitalized patients with schizophrenia. The patients were split into two groups (metabolic and non-metab

A cut-off low is a closed low with a low value of geopotential height at the upper atmospheric levels that has been fully detached (cut-off) from the westerly flow and move independently. A cut-off low causes extreme rainfall events in the mid-latitudes regions. The main aim of this paper is to investigate the cut-off low at 500 hPa over Iraq from a synoptic point of view and the behavior of geopotential height at 500 hPa. To examine the association of the cut-off low at 500 hPa with rainfall events across Iraq, two case studies of heavy rainfall events from different times were conducted. The results showed that the cut-off low at 500 hPa with a low value of geopotential height will strengthen the low-pressure system at the surface, lea

Identify the effect of an educational design according to the repulsive (allosteric) learning model on the achievement of chemistry and lateral thinking. The sample consisted of (59) students from third-grade intermediate students. They were randomly distributed into two groups (experimental and control), and the equivalence was done in (chronological age, previous achievement in chemistry, intelligence, lateral thinking). The (30) students from experimental group were taught according to the instructional design, other 29 students from the (control) group were taught according to the usual method. Two tests done, one of them is an achievement test consisted of (30) items of the type of multiple choice, the other was a lateral think

The research aims to shed light on the concept of Visibal management and its reflection on the organizational culture of the organization. The visual administration is a modern administrative method that contributes to the renewal and development of the organization's reality through surveying the opinions of a sample of 61 employees in the R & D / Ministry of Higher Education and Scientific Research. (130) individuals. The questionnaire was used as a main tool for collecting data and information, and their answers were analyzed using the SPSS program in data entry and analysis. The most important tools are computational circles, standard deviations, method of analysis and regression equation. There is a possibility to apply

     The objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment  in Iraq and its mechanisms of generation, as well as a review of the most important  types of both visible and invisible unemployment, and an attempt to measure the disguised  unemployment  and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered  for  a long time although its characterized by abundant  physical and natural  resources, from the existence of the  phenomenon of unemployment  in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and

The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi