The goal of current research to:1 - Know when aesthetic implications (Korchh)2 - To form the structure of systemic indicators and results that reflect the visions of intellectual, philosophical and aesthetic art for this study.The theoretical framework for the study of the search for the meaning of beauty, definition ( Krochh) being a philosopher, his views, his own aesthetic philosophy, knowledge, art and beauty, as well as a subject of artistic and aesthetic taste and Study in Art Education.The goals have been achieved during the search of Investigation theoretical framework for the search, which tried (INT) to form a clear vision check the second goal by the indicators reached.In light of this, the researcher recommended the need for

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

The present research aims at identifying the relationship between intuitive thinking and mental alertness. The researcher used two tools: the intuitive thinking scale built by the researcher and consists of (40) paragraphs fall under four alternatives, while the second tool is the mental alertness scale consists of (70) paragraphs that the researcher built, and was verified psychometric properties of the two scales of honesty After the collection of information and statistical processing, the researcher reached the following results: 1. The results showed that the students of the third stage / Faculty of Education enjoy intuitive thinking. 2. The results showed that the students of the third stage / Faculty of Education enjoy mental alertne

This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

MT Suhail, SA Hussein, MN Abdulhussein, WQ Abdaullateef, M khairallah Aid…, Migration Letters, 2024

Bee keping projects is one of the most important agricltural investment projects because it generate profit in a short period . In addition to the multiplicity of products and other benefits . Research aimed at study the feasibility of two projects one hand in the origin of the Al – Mashrok since 2006 , kicking off with ten hives , and the scond proposal , kicking of 100 hives using the criteria of the world bank . Results showed that the bee keeping projects is economically feasible, whether small or large .. Even when the analysis of the sensitivity of the project to changes which may occur in the price of output and resources by reducing costs and increasing revenues by 10% it remains economically viable .

Futsal and blind football are group games of a competitive nature due to their excitement, excitement, fun, and aesthetic goals with charming artistic touches. This explains the public's passion for these two games, whether healthy people or blind people play them, to expand their vision and knowledge. About these two games, a historical approach is presented about their origins, development, and how they became globally recognized competitive sports with unified rules and world championships at various levels. Studying the origin and global spread of both futsal and blind football and identifying the most prominent developments in the rules and tools for futsal and blind football. The most important findings were that both futsal and footb