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

This research of using Feldspar in the production self compacting concrete (SCC) ( 5,10,15 )% as partial replacement by weight of cement .In this research some of fresh properties of SCC ( slump flow used V-funnel test and filling ability used ( U- box test ) for concrete mixes and also some of the harden properties of SCC ( compressive and flexural tests ). The research results showed that negative effect of Feldspar on the fresh properties of self compacting concrete but the positive effect of Feldspar on the harden properties of self compacting concrete .

At the heart of every robust economy is a vital banking system. The functional banking system can effectively perform several functions such as mobilizing savings, allocating credit, monitoring managers, transforming risks, and facilitating the financial transactions. This paper aims to measure the impact of banking system development on economic growth in Iraq. Credit to private sector divided by GDP used as a proxy of banking development. Real per capita GDP used as a proxy of economic growth. By using Autoregressive Distributed Lag (ARDL) model, the paper finds that the undeveloped Iraqi banking system could not promote economic growth in the country. Therefore, a variety of policies need to be taken to spur the role of bankin

The aim of the current research is to reveal the effect of using brain-based learning theory strategies on the achievement of Art Education students in the subject of Teaching Methods. The experimental design with two equal experimental and control groups was used. The experimental design with two independent and equal groups was used, and the total of the research sample was (60) male and female students, (30) male and female students represented the experimental group, and (30) male and female students represented the control group. The researcher prepared the research tool represented by the cognitive achievement test consisting of (20) questions, and it was characterized by honesty and reliability, and the experiment lasted (6) weeks

The marketing logistic chain, as an integrated system aimed to balance the achievement of its main opposite objectives which represented in the access to the best service presented to the customer with lowest possible logistic costs especially the transportation costs, where encourages the researcher to choose the second objective as a field of this study in order to reduce the transportation costs in the final link of marketing logistic chain which related to delivering of fuel oil to the customer that falls within organizational responsibilities of the company under consideration (Oil Marketing Company) and also known in a brief name by (SOMO) through two methods, the first is by functioning quantative techniques by using trans

Religion in its general and simplified form is defined as a set of values or moral laws, which include provisions that people should follow to organize their affairs and ratify that they are provisions sent from the divine. 

      The concept of religion is not limited to the narrower sense represented by the performance of the virtual rituals of worship and religious fashions, etc., but also includes all the moral and spiritual values, conduct and good dealing that reflect the true essence of religion, which boils down to a set of values – such as sincerity, honesty and dedication to work, merciful dealing and compassion, etc. All religions agree on the moral content of religion. The Prophet of Is

The idea of this research is based on presenting a study specialized with the rules and bases of the Iraqi methodological music composition of the Symphony Orchestra according to the construction of the musical compositions of great forms and which are characterized by the melody difference and variation within their musical fabric according to the method of distributing the instruments and their types within the orchestra. The researcher has been interested in studying this building based on what is written for him according to the stringed instruments arc instruments and bass, which is represented by the cello and the contrabass. It is possible through the analysis of the melody structure features of these instruments and the melody re

This study aimed to IQ test standardization of Marten Lother Johan which used with childreen of the tow  stage at primary schools who aged (7) years old in Baghdad (Resafaa and Kharh).

 The importance of this study are :

1-The  importance of childhood and its role to develop the personality.

2-The importance of this age as the child will exposure to different kind of official teaching .

3-The capability for early detection of special category for early intervention in order to provide the necessary care .

4-Using the current test could consider as a predictive tool to screen the intelligent children .

In order to achieve the study aim, the researcher had followed the

This dissertation studies the application of equivalence theory developed by Mona Baker in translating Persian to Arabic. Among various translation methodologies, Mona Baker’s bottom-up equivalency approach is unique in several ways. Baker’s translation approach is a multistep process. It starts with studying the smallest linguistic unit, “the word”, and then evolves above the level of words leading to the translation of the entire text. Equivalence at the word level, i.e., word for word method, is the core point of Baker’s approach.

This study evaluates the use of Baker’s approach in translation from Persian to Arabic, mainly because finding the correct equivalence is a major challenge in this translation. Additionall

Objective: Evaluation of women's knowledge about risk factors and early detection of breast cancer at
Ibn Rushd college of education in Baghdad University.
Methodology: The study sample included (184) women in the Ibn Rushd College / University of
Baghdad, whose age ranged between (17-58) years. Data were collected through a structured
questionnaire prepared by the National Cancer Research Center which were answered during a scientific
symposium about breast cancer. The score was calculated by correcting the results of the answer, giving
one score for each correct answer and then estimating the level of knowledge and inputting all data in a
statistical program.
Results: The results showed limited level of women's