Discussion dealt with the independent factors critical  such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

Background: Platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive way to obtain a natural concentration of autologous growth factors and is currently being widely experimented in different fields of medicine for its ability to aid the regeneration of tissue with a low healing potential. Fields of application are sports medicine, orthopedics, dentistry, dermatology, ophthalmology, plastic and maxillofacial surgery, etc. The rationale for using platelets in so many fields for the treatment of different tissues is because PLTs constitute a reservoir of critical GFs and cytokines, which may govern and regulate the tissue healing process that is quite similar in all kinds of tissues. Materials and Methods: Screw titanium implan

The research depth and dimensions of the problem of environmental pollution resulting from the combustion of fuel used in electric power generators, especially in the summer and you are the national electric power supplied by almost non-existent state where this problem is a local phenomenon that has serious dimensions to human health, as well as the possibility of using a the tax system tools of b (environmental taxes) to reduce these pollutants, so the search is aimed at the types of gases emitted from burning fuel electric generators operating in the province of Baghdad and then measure the amount of environmental pollution as well as compared to the amount of some of these gases, which is more risk to humans with permitted by the Wor

In this study, the researcher aims to analyze the content of the physics textbook for the 3rd intermediate grade according to the criteria for designing and producing infographics, and the research community consists of the content of the physics textbook for the 3rd intermediate grade intermediate grade for the academic year 2021-2022. The researcher adopted the analysis instruments with a number of the criteria for designing and producing infographics. The results revealed randomness in the percentage of the criteria included in the content of the physics textbook for the 3rd intermediate grade, and they are not compatible with the proposed criteria by the experts also.

The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

     Being the meeting points of the world different languages and out of a scholarly perspective, comparative literature represents a cultural leap as well as an artistic and intellectual development or a global literary movement of both prose and poetry. Such homogenous literary structure requires a systematic and coherent study of the literary output of the people different cultures and civilizations. It also represents the theoretical approach of the present study that debates a systematic comparison between Ghassan Kanafani’s All That's Left to You and William Faulkner’s. The Sound and the Fury.  Within the perspective of the descriptive analysis approach, the present paper discusses th

The study aimed to know the degree of availability of integrated preparation criteria in the Arabic Teacher training Program in Syrian universities from the viewpoint of university students of the Educational qualification diploma, and the degree of availability of these standards in the outputs of the preparation program. To achieve the Goals of the study, a list of integrated preparation criteria was prepare comprising (110) indicators, distributed to (11) criteria. The list was applied to a randomly chosen sample of (45) educational qualification diploma students. The results of the study showed that the Standards for integrated preparation are provided in a medium degree overall in the program for preparing teachers of Arabic languag