Objective: The present study aims at identifying the dimensions behind juvenile delinquency, and to identify their
socio-demographic characteristics of gender, age, and type of delinquency.
Methodology: A descriptive study was conducted in correctional schools in Baghdad City to identify the
behavioral, psychological, and social dimensions contributed to juvenile delinquency. The study sample consisted
of (50) juvenile delinquents, of them, 27 males, and 23 females whose ages range from (12 - 20) years. Those
delinquents live in males’ correctional school in Al-Shalichia, and females’ correctional school in Al-Karradah, in
Baghdad City. The study sample was selected in purposively. The study questionnaire was designed by researchers
in order to achieve the study aims. The questionnaire consisted of four parts; delinquents’ socio-demographic
characteristics, their behavioral factors, their psychological factors, and their social factors. This questionnaire
consisted of (61) items. Its reliability was determined through a pilot study. Data were collected by using this
questionnaire for the period from 10/02/2013 through 17/02/2013. Data were analyzed by using descriptive
statistical measures of frequency, percentage, and mean.
Results: The study results demonstrated that the vast majority of juvenile delinquents are aged 15-17 years, and
males were at the age of 14-16 years when they committed the delinquency, most juvenile delinquents were of
those who had unable to read and write, the vast majority of delinquents live with their parents.
Recommendations: The study recommends to engage each of family, school, and social and psychological
agencies in delinquents’ rehabilitation and their integration into the society, there should be a cooperation with
the mass media to enlighten all segments of the society about the seriousness and prevalence of juvenile
delinquency, its causes and ways to prevent them, updating legislations and rules related juveniles in a way
consists with international standards of juveniles’ rights, as delineated by the instructional principles of the United
Nations in order to prevent juveniles’ delinquency
That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.
As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of disciplines including strengthening
... Show More
(8)
Background: Celiac disease is an autoimmune chronic disease that affects the human’s intestine and subsequently reflects its effect on the entire body health by retardation the absorption and immune mediated complications cause the involvement of oral health. The present study intended to evaluate the impact of the histopathological disease activity upon dental enamel defects and dental caries.
Subjects and methods: Forty celiac-diseased patients aged 7-11 years were collected from 3 different teaching hospitals in Baghdad classified by means of the histopathological activity of the intestinal disease according to modified Marsh-Ros
... Show More
(1)
تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم ف
... Show MoreEnvironmental stress affects the yield of sorghum. This impact can be reduced by seed stimulation technique and determining the appropriate planting date. An experiment was conducted in the spring and fall seasons of 2022. Randomized complete block design with split-plot arrangement in four replications was used. Planting dates (spring season: February 15th, March 1st, 15th, April 1st, 15th; fall season: June 15th, July 1st, 15th, August 1st, 15th) were assigned to the main plots. Seed stimulation treatments (banana peel extract 35% + citric acid 100 mg L-1 and soaking in distilled water only) were applied to the subplots. The interaction treatment of soaking with banana peel extract + citric acid and the planting date of April 15th showed
... Show More
This study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a
... Show More
(5)
(4)
This study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a
... Show More
(5)
(4)
This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s
... Show More
(3)
(5)