Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

(disputed areas) before the establishment of the national government in Iraq in 1921, had to search for Arab tribes and clans in which the recipe group is available as a social organization coherent based on the foundations of several of them tribalism and her Land relates know Deira in those areas during the period that preceded the establishment of the national government in Iraq in 1921, and based on the inter girls primary sources and published mostly before the establishment of the national government in Iraq, the source of their information search and direct inquiry.
Research has proved that the tribes and clans of Arab exist in all districts described by (disputed), except (judicial Akre and Tilkaif) and varying degrees of time

The research aims to know the impact of using the strategy (think-tac-toe) in the achievement of Biology subject for female students of fourth grade scientific branch. The research sample consisted of 70female students the of fourth Grade scientific Branch . The students were divide randomly, equally to two groups, experimental and control group. the two groups are equaled in the variable ( intelligence, age, previous information, former achievement of biology subject ) and the strategy applied over the entire semester. built an achievement test and it has been the expense of validity, and the reliability and The psychometric properties, and the data were analyzed statistically by recourse to Statistical package SPSS, the results showed

اجري هذا البحث للتعرف على "اثر استخدام طريقة الاكتشاف في تحصيل تلميذات الصف السادس الابتدائي وتنمية المهارات الاجتماعية لديهن في مادة التاريخ" ،واقتصرت عينة البحث الحالي على تلميذات الصف السادس الابتدائي في مدرسة زيد بن ثابت  للبنات في مدينة الموصل حيث تكونت عينة البحث من (60)تلميذة  تم توزيعهم بشكل متساو الى مجموعتين احداهما تجريبية تدرس باستخدام طريقة الاكتشاف وعددها (30) تلميذة  في حين درست المجموع

Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res