the appearance and increasing of the young immigration within 2015, the researcher intuition as a mother and part of the society, and the role of the psychological attitude in enabling the individual to make decision, in the light of all the above come up the need for studying this problem.
The study aims at finding out:
1. The mental strain of the study sample.
2. The differences in mental strain of the study sample according to the gender, specification, the university, the study (private, not private), and if they have immigrated friends or relatives out of the Iraq.
3. The study sample attitudes towards immigration.
4. The study sample levels of attitudes towards immigration.
5. The differences in the sample attitudes towards immigration according to the gender, specification, the university, the study "private, not private", and if they have immigrated friends or relatives out of the Iraq.
6. The relationship between the mental strain and the sample attitudes towards immigration.
The mental strain is the direct influence of the mental fatigue that depends on the individual habits in facing pressures.
The attitude towards the immigration is the extend of the preceding acceptance of the university students to immigrate the home and live out for long or short period after reaching complete conviction and insisting.
The random stratified sampling method is used to select (300) students of (9) colleges from the university of Baghdad and the college of Dijala.
For verifying the study aims the (GHQ-12) scale has been translated to measure the cognitive load and a scale of attitude towards immigration has been constructed according to Osgood method. The validity and reliability of the scales have been ensured.
After analyzing the data statistically, the results show that:
1. Decrease the mental strain of the study sample and decrease the level of anxiety, depression, and lack in trust, but there is an increase in the level of social difficulties.
2. There are no statistically significant differences in the mental strain, its dimensions and the independent variables (gender, specification, the university, the study "private, not private", and if they have immigrated friends). However, there are statistically significant differences according to the study type in the favor of not private universities.
3. There are negative attitudes towards the immigration out the Iraq.
4. Only (22%) of the sample have high attitude toward the immigration and (78%) do not show clear attitude towards the immigration.
5. There are no statistically significant differences in the study sample attitudes towards the immigration according to the independent variables.
6. There is no relationship between the mental strain and attitudes towards the immigration out the Iraq.
According to the results several suggestions and recommendations set forwards.
This research aims at building a proposed training program according to the self-regulated strategies for the mathematics teachers and to identify the effect of this program on relational Mathematics of teachers. The sample of the research was (60) Math teachers; (30) teachers as experimental group and (30) teachers as control group. The results of the current research reacheded that the proposed training program according to some self-managed learning strategies, meets the needs of trainees with remarkable effectiveness to improve the level of their teaching performance to achieve the desired goals. Training teacher according to self-managed learning strategies is effective in bringing about the transition of training to their students
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The research aims to improve the insurance service through the marketing commission as a tool that enables the insurance companies to achieve a competitive advantage. The researcher, by observing the challenges faced by insurance companies, insurance agents and brokers, raised the main question of the research: Is there an effect of the marketing commission on the competitive advantage of insurance companies? The data was obtained through the financial statements and annual reports of the research sample companies (the National General Insurance Company, the Iraqi General Insurance Company, Al-Hamra Private
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Key words: Generalized Exponential Distribution, Acceptance Sampling Plan, and Consumer’s and Producer Risks
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Twisted tape insertion in the smooth plain tube is one of the types of passive methods that are used to enhance heat transfer. Swirl fluid flow inside the tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with a twisted tape of twist ratio of y = (H/D) = (150/17) =8.8 along the plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nus
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Twisted tape insertion in smooth plain tube is one of types of passive methods that is used to enhance heat transfer. Swirl fluid flow inside tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with twisted tape has twist ratio of y = (H/D) = (150/17) =8.8 along with a plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nusselt number
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Abstract
This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev
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