يدرس هذا البحث مشكلة اعتماد الجمهور العراقي على الصحف، باعتبارها إحدى وسائل الإعلام التقليدية، في تكوين معلوماته ومعرفته العامة. وهي دراسة وصفية اعتمدت المنهج الوصفي المسحي الذي يصور الظروف أو الاتجاهات الحالية للظاهرة قيد الدراسة ويحاول تفسيرها. استخدم الباحث الاستبانة في المقام الأول كأداة بحث، حيث تم تصميمها وتوزيعها على عينة مكونة من 150 باحثا قصديا من قراء وقراء الصحف. وينتهي الباحث بالنتائج التالية: إ

This study aimed to identify the political factors influencing the performance of specialized journalists in Iraqi electronic newspapers. The significance of the study stems from the role of communication in newspapers that have established themselves in reality due to their wide dissemination, multiple uses, expanding freedom base, and the current diversity in perspectives. These newspapers highlight and publish societal issues of concern. The importance of these newspapers is associated with their creators who face various factors affecting their value and performance, whether positively or negatively. In light of this, the political factor was identified as the primary driver for other influencing factors. The

    يعد الدين من أكثر المتغيرات تأثيرا في سلوك البشر بصورة عامة ، وفي شخصياتهم وصحتهم النفسية بصورة خاصة .

    ولأحداث الحياة والأزمات والشدائد تأثيرها الكبير في هذا المتغير وفي مدى تمسك الناس بقيمهم الدينية .

    وفي العراق ، لا تخفى علينا المآسي والأزمات والشدائد التي مر ويمر بها البلد مما قد يزعزع ثقة الناس بمعتقداتهم وقيمهم ، ومن جانب آخر فان دخول المحت

The archaeological and religious sites play a prominent role in the rest of the other tourist activities as cultural and spiritual needs that can not be dispensed with. Archaeological sites represent cultural origins of the nation. Religious sites represent the state of man's orientation to God in places of worship . The focus was on the city of Babylon because it is an ancient city and tourist because of its characteristics and elements. The importance of the city of Babylon is illustrated by highlighting its archeological and religious status through its geographical distribution. This gives the subject special importance for the purpose of knowing the city's important sites. And come out with a number of results and a set of recommend

Companies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial an

The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that hav

Despite the global economic downturn, online e-commerce, especially the sale of counterfeit goods, continues to witness a rise in sales, and one of the important players in e-commerce is the owners of e-commerce auction sites. Although they do not have a direct role in trademark infringement, they still consider them indirectly responsible (secondary liability) for infringing on their trademarks. Thus, many cases have been filed by the owners of the original trademarks (which have been infringed by persons who have sold some of the goods and products that are imitating their marks through some electronic auctions) against the owners of those auctions. In view of the international character of the Internet, in different countries, and despit

Background: Heart failure is a complex clinical syndrome caused by any functional or structural cardiac disease that reduces the ventricle's ability to fill or pump blood. Anemia is frequent in patient with heart failure and is associated with deterioration through the activation of neuro-hormonal pathways. Dapagliflozin is a selective and reversible inhibitor of Sodium-glucose co-transporter-2 (SGLT2). Dapagliflozin increases hemoglobin level through different mechanisms such increasing plasma concentration by diuresis or increasing Erythropoietin synthesis.

Objective: To evaluate the effect of additional dapagliflozin into conventional therapy on hemoglobin in heart failure patients with chronic

Is the subject of the mind took a dimension in philosophy and psychology , and has cared psychologists this topic to a large extent , I started education institutions interest in the capabilities of intelligence since the early twentieth century , and the development of interest in them until he arrived to find Standards and Criteria to identify the degree IQ of any individual , and began to educational institutions interested in mental talent and talented .

The United States is the country chock first of these research projects , but they devoted all their attention on the wish talent mental and Gifted , until I got to the projects, the so-called time ( ( wars of the mind ) ) and projects Schools gifted