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

If we go beyond the technical aspects of the Web 2.0, and we focus specifically on its interactive characteristics, we may say it represents not only a fundamental shift in the structure of the press institutions and its practices but also a shift in the relationships that existed, previously, between the press and the audience. Web 2.0 has enabled the newspapers to renovate their representations and practices of the profession and opens to the new horizons either in terms of readership or advertising revenues. Parallel to that it also has empowered the user to transcend the passivity he has always been confined in and has become a more active participant in the creation and generation of media contents even though this practice is somew

Technological and digital development has allowed the emergence of many methods of producing semantics on social media sites within semiotic and propagandistic frameworks. This is what made the image appear in different molds and shapes, especially as it is the first material for visual perception.
This made the Israeli propaganda discourse use it as an important tool to manage the content of suggestive messages with semiological connotations. By doing so, such tool uses social networking sites as an appropriate environment to achieve those goals, which are related to cases of manipulating emotions and minds. It, moreover, changes convictions, attitudes, trends and behaviors according to what the propaganda planner wants.
Many Isra

Phytophagous stink bugs (Hemiptera, Pentatomidae) are economically important insect pests of fruit, vegetable, nut and field crops. This study was carried out during the season of 2013 in orchards within Erbil city, to follow the stink bug Mustha spinulosa (Lefebvre, 1831) seasonal fluctuation on some fruit trees: olive, plum, apricot, pear, apple and almond.
The stink bug reaches its maximum abundance throughout the second week of August (38.2/tree) coinciding with mean temperature and relative humidity of 33.40C and 28.14% respectively, and the highest total mean of the number of the insect was recorded on the olive trees (181.8/tree). The study reveals that the stink bug attacked 22 trees (fruit and forest) while it has not atta

Abstract

The research aims to investigate the private sector attitudes toward operational contracting in special education schools. The research adopted the qualitative approach by using personal interviews with a sample of (45) private school owners and managers in Oman. The results of the research revealed that there is an agreement among the majority of respondents on the ability of the private sector to manage special education schools, the advantages of the partnership, as well as the need for guarantees to support this partnership. The government should fully assume it. The role of the private sector remains to raise the operational efficiency of schools. Opinions vary about the level of powers granted to t

This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

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 design

The aim of this research is to explore the time and space distribution of traffic volume demand and investigate its vehicle compositions. The four selected links presented the activity of transportation facilities and different congestion points according to directions. The study area belongs to Al-Rusafa sector in Baghdad city that exhibited higher rate of traffic congestions of working days at peak morning and evening periods due to the different mixed land uses. The obtained results showed that Link (1) from Medical city intersection to Sarafiya intersection, demonstrated the highest traffic volume in both peak time periods morning AM and afternoon PM where the demand exceeds the capacity along the link corridor. Also, higher values f

In this paper, compared eight methods for generating the initial value and the impact of these methods to estimate the parameter of a autoregressive model, as was the use of three of the most popular methods to estimate the model and the most commonly used by researchers MLL method, Barg method  and the least squares method and that using the method of simulation model  first order autoregressive through the design of a number of simulation experiments and the different sizes of the samples.

The current research aims to identify the effect of the program to develop the skill of friendship among kindergarten children, as well as the scope of the impact of the program on the sample. To achieve the objectives of the research, the researcher hypothesizes there is no significant difference between the average scores of the sample members on the friendship skill scale for the dimensional scale according to the experimental and control group. The research sample consisted of (60) girl and boy with age ranges (4-6) who were randomly selected from the Kindergarten Unity at Baghdad city/ Rusafa 1. The children were distributed into an experimental and control group, each group consists of (30) girl and boy. The two groups were chosen