General companies are one of the methods that help managing general economic services. Countries have taken a step into this type of management because of the criticism-related to the different styles of managements. Criticism have been directed specifically at the direct type of management to such general economic services. Most of the Iraqi economic general services are being ran by this type of style; general type.

What has been agreed upon, whether in France, Egypt or Iraq has been that such establishments of general companies have to take place either by legislating a special order that states constructing a general company by the legislator or according to the law by authorizing law by the legislator to one of the local per

The study aimed to get acquainted with kindergarten teachers in the development of
emotional intelligence in children, To achieve this a study too, which consisted of 40 items,
within four areas was condncted: (managing emotions, emotional knowledge, empathy, social
networking) The study tool was applied to the sample amounting (200) teachers of the
kindergarten teachers in the province of Jerash and after analyzing the results statistically
using arithmetic averages standard deviations and variance analysis quartet the following
results were reached :
- presence of statistically significant differences at the level of (α =0,05) is attributable to the
impact of the educational level in the areas of empathy and so

The curriculum is considered one of the most important corners for the educational process, it participates in achieving the educational equilibrium between its elements.

The curriculum of (History of the Art) in the college of Art Education / dept. of plastic art education and ceramic as the other curriculums and due to the subject of history of the art develop the knowledge, taste and experiment for art studier also this subject has a direct relation with practical educational activities like colors and growth the knowledge of the student in field of contents and symbols and evidences of meaning in old , medium and contemporary arts, due to the fact that this curriculum has been applied since long time more than four years, and

The present study was conducted using 16 adult male Swiss albino mice (weighing 40-50g). They were equally divided into four experimental groups. The first group was only given tap water as control during experimentation period (40 days). Group II, group III and group IV of mice were daily given a subcutaneous injection of cobalt as cobalt chloride (CoCl2) at a dose of 20mg, 40mg, and 60mg /Kg body weight respectively. The examination of the histological sections of the second experimental group of mice (low dose group) showed no particular changes in the columnar epithelial cells of the duodenum of mice. The examination of the histological sections of the third experimental group of mice (moderate dose group) showed abundant degenerativ

Background: Autoimmune thyroiditis is one of autoimmune thyroid diseases. The cause of Hashimoto’s thyroiditis is not clearly identified; however, both genetic and environmental are suggested to play a role in pathogenesis of the disease. Helicobacter pylori (H pylori) is one of the possible causative agents.
Objectives: The aim of this study is to look for the association of H. pylori infection with Hashimoto’s thyroiditis.
Patients and Methods: a case-control study involved patients with Hashimoto’s thyroiditis (n=100) and  control group (hyperthyroidism n=50, healthy persons n=50), the study groups were subjected to serological investigation of anti- H. pyloriIgG antibodies, anti-thyroid peroxidase antibody, and anti-

Abstract

The research addresses the specification table and the extent of its use in developing achievement tests, as well as detects the obstacles to its use through a sample of (120) respondents from the faculty members in some Baghdad schools and colleges. After unpacking and processing the data statistically, the research reached several results: the study sample do not use the test map in the development of their tests, as their percentage reached (82%) and there are no statistically significant differences in the use of the specification table by the sample members according to their place of work or the number of years of experience. The results also revealed the most important reasons that prevent the use

   The current study included collection for many fresh specimens, the observation of specimens in some Iraqi herbaria have been studied, although morphological characters of roots, stems, flowers, inflorescences and fruits were included in this work, however indumentums  and pollen grains were studied

Old New York was Wharton's term to describe this wealthy and elite class at the top of
the developing city's social hierarchy, a society which was utterly intent on maintaining its
own rigid stability. Even though, the roles of women in American society changed drastically
from 1820’s to 1860’s due to the civil war and such a progression was due in part to the
revolutionary thoughts. Women started taking their right to speak up openly and frankly and
become more like men. The role of many women had changed from being homemaker to
being able to provide for the family by either getting a job or start to be allowed to have a
voice. They had important roles not only in helping the family, but in sharing to rebuild th

Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

Abstract

    This research  aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies,  regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This