The research aimed to know the effect of the Parashot strategy in developing the reading comprehension skills of first-grade intermediate students in reading. The researchers put the following two null hypotheses: There is no statistically significant difference at the level (0.05) between the average scores of the experimental group students who study the subject Reading with the Parashot strategy in the pre and post-tests in developing reading comprehension skills as a whole. There is no statistically significant difference at the level (0.05) between the average scores of the experimental group students who study the reading material using the Parashot strategy and the average scores of the control group students who study the same subje

The study seeks the relationship between the mathematical-procedural Knowledge and the logical-mathematical intelligence among students at the third stage in mathematics department. To this end, three questions were arisen: what is the level of mathematical-procedural Knowledge among the third stage students in mathematics department regarding their gender? Do male or female students have more logical-mathematical intelligence and are there significant differences base on their gender? What kind of correlation is between the level of mathematical-procedural Knowledge and the logical-mathematical intelligence of male and female students in the third stage in the mathematics department? A sample of (75) male and female students at the thir

Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that parti

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

There were signs of the first civilization known to humanity for more than 6000 years BC in the north of Iraq have disappeared this civilization to appear after 500 years in southern Iraq, the Sumerian civilization, which was considered as the opinion of scientists or civilizations, exceeds the impact to Asia and the countries that had been in contact (Sumerians) and see them today in other towns and villages. In subsequent periods of time appeared distinct personalities to their nature, religious, social, special clothing with clothes seem especially long. And usually dress is made from raw wool material making them in the Sumerian era. Put the garment on the body and leaves the top of the right shoulder with the survival of an ope