This research discusses the developmental role of the social worker in providing care for children at risk. The research is desicriptive in nature include both the theoretical and field aspects. The theoretical aspect focuses on the characteristics and requirements of these children and what forms and implications are exposed to them by society, what is the developmental role of the social worker in the rehabilitation of this group. As for the field aspect, the study sample took a (40) social workers who working in Aiwa institutions inside Baghdad. A questionnaire of (14) questions was used as tool to collect the needed data.

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

Taken the word the word God itself the task when the Muslim calligraphers because of its holiness and majesty and altitude, so take Calligraphers innovate in their design, which represents the images and forms experiencing them prolific artistic output to highlight the aesthetic value through the use of Kufic script which is one of the most prominent lines his susceptibility diversity decorative Add the possibility of extending the letters in different directions because of the vision calligrapher aesthetic and an investigation is required for the word of the design, so the researcher examined by dividing into four chapters,Was the first research problem and the importance and goals and identify the term, while the second chapter was div

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

The problem of the current research addressed the close link between the psychological stress and social isolation as behavior and experience, as well as, the stress of the displaced pupils by the sense of alienation and isolation from the society to which they had moved. It reflects a sense of mystery to the displaced pupils about their lives in the present and future. Therefore, the current research aims to identify the psychological presence and the level of social isolation among secondary school displaced pupils and identify whether there were statistically significant differences in the variables between the displaced pupils (males-females). Moreover, it attempts to identify the relationship between psychological stress and social

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

It is certain that marriage has the favor of the continuity of human kind since the Prophet Adam till now. But this important event is threatened by some justifications which lead to its delay or abandonment. In the West, sexual relations, illegal friendships, and disrespect of marriage sacredness lead to this delay. While the reasons behind the delay of marriage in the Arab world refer to high dowries, women go out to work, and the religious and scientific ignorance of the need and importance of marriage. The problem also differs according to the difference between the rural and urban regions. On one hand, we find that early marriage is a necessity in the rural regions; on the other hand, the delay of marriage is a clear and nat

The research aims to diagnose the shortcomings and weaknesses in applying the dimensions of the quality of work life and the extent of their impact on employees’ attitudes and behaviors, and thus their relationship to enhancing their core competencies. The scientific value of the research stems from highlighting the importance of the dimensions of the quality of professional life in improving the productive efficiency of workers in the public sector and raising the level of organizational performance. Because the quality of working life plays an important role in enhancing the core competencies of employees in the public sector, it can also be an incentive or a disincentive for any employee by adapting to the economic and social condit

        Corruption is a phenomenon that exists in all times and places, they appear in the developing countries and in developed countries, and in all political systems. And its repercussions and economic repercussions on the society in which it is rampant, and lead to the undermining of economic development and obstruction, is also working on increasing poverty and unemployment, as well as its role in the worsening of social problems, and political instability. And corruption is deviant behavior is illegal and contrary to the teachings of the religious and moral values. The emergence of this phenomenon is due to several reasons, including political, economic, social and cultura

The media guide is a small-sized printed medium, whose importance is highlighted through the specific information it carriesThe task of the guide lies in the clarity of these indications and making a positive impact on the recipient with understanding so it is a means for the purpose of reaching the effect and effectiveness of the message symbols from the movements of lines in which elements that are supposed to be equal in the performance of their functions and the purpose of their existence gather to achieve the mental response of perception, understanding and enjoyment. It must be in an objective unity based on the balance in this distribution. To form a formal organizational unit and an integrated system, the result of which is to gi