The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

Any survey for the reality of the higher education in Iraq would show the defects that the education suffers from, especially those connected to the role of the college teacher.  Concerning teaching styles, they are still those common traditional ones, with clear negligence of the developed technological styles. As for the scientific research, it is very rare to find researches that deal with social problems. It is clear that there is an almost a total separation between universities and social organization.

Therefore, the current study aims at identifying the extent to which the teachers of the colleges are performing their role in the educational, scientific, and social services domains thoroughly.

 Data Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need

The social support is considered one of the most important constituents of
society and the one which can ensure its unity.
The resources of social support are different accordind to the variety and
the multiplication of the net – work of the social relationships that are
established among the individuals. The importance of this variable is evident
in the emolional adaptation and the mental health as well as its role in mitigating of the illness threating and in accelerating the recovery. social support can enhance the individuals ability to tolerate and face the emotional
and physical problems in the time of cris and stressful life conditions.
The most important results are shown as follows :
1- It was

Acne scars are one of the most common problems following acne vulgaris. Despite the extensive list of available treatment modalities, their effectiveness depends upon the nature of the scar. Ablative lasers had been used to treat acne scars; one of them is the fractional CO2 laser. The aim of this study is to evaluate the outcome of fractional CO2 laser in the treatment of acne scars. Methods: Since January 2010 to June 2013, using 10600 nm fractional CO2 laser beams, the acne scar of 400 patients, 188 males and 212 females, mean age of 34 years, have been treated and classified according to severity into four grades following Goodman and Baron classification. Each patient underwent 3-5 sessions once monthly. The mean laser exposure time

The  first chapter

The importance of research and the need for him

We have recently increased prevalence of behavioral problems rate, especially among young people, and this has become clear to all. In the light of social changes, political and economic and security conditions and technological advances enormous, especially in the means of communication such as the Internet and satellite television and mobile phone, resulted in the entry of some habits and Western values on our society which led to a vibration private values with low economic situation and the increasing youth unemployment and the resulting frustrations led to a situation of social chaos that we see now in th

This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms