Five mixed primary schools from the district of Tikrit/ Salah al- din province
with a total of 100 male and female pupils and two ages(8-9 and 10-11 years),
were selected randomly to study the relationship between the breakfast meal and
the academic level, the socioeconomic situation, and the number of family
members. The study showed a positive linear correlation between the morning
meal, and academic level of students for both two covered ages, also showed a
clear impact between the development of family's socioeconomic situation and
their nutrition level. There were an increase in the percentage of pupils aged 8-9
years with a poor nutrition when they were belonged to a poor or medium
socioeconomic families, with the absence of students with poor nutrition at the
improvement family level to very good. The medium level of nutrition indicates a
higher percentage when the students belongs to a good economic situation, while
the level good and very good nutrition gives an increase in the percentage of
students; with the improvement at the socioeconomic level of the family with a
different rates of increasing, noting the absence of students with good and
very good nutrition in the case of inferior status of the family. Same relationship for
pupils aged 10-11 were shown. Also there were an effect of the number of family
members to which these students were belonged on the level of nutrition, there
were a decrease in the level of nutrition for these students commensurate with the
increase in family members for both two covered age. From this we can conclude
that there were an opposite effect for both of the socioeconomic situation, and the
number of family members on the academic level of the students for both two
covered ages.
The study sought to identify the attitudes of PhD students towards establishing the field of educational administration. The study followed the descriptive survey method. The questionnaire was used to collect information from the study community consisting of (95) male and female students in the department of educational administration and Planning. Among the most important results about students ’attitudes towards establishing the educational administration field are the following: 1) identifying the necessity of establishing the educational administration field. 2) Encouraging students to attend seminars and scientific conferences in Islamic rooting. 3) there are no statistically significant differences in the attitudes of doctoral s
... Show MoreThe study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.
The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail
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Nominal ellipsis is a linguistic phenomenon found in English and Arabic .It is
based on leaving out a part of a nominal construction or more for the sake of good
style , compactness and connectedness .This phenomenon is found in the language of
the Glorious Qur’an .The study in hand is concerned with how translators handle
translating Qur’anic verses which contain ellipted nouns , i ,e. , to what extent the
translated Qur’anic verses are close to the original ones , and to what extent their
translations serve understanding the meanings of the glorious verses while at the
same time maintaining their beauty in style. The study aims at shedding light on
nominal ellipsis in English and Arabic .The study undertak
The telecom sector seeks to provide its services to customers in various categories, especially in mobile services, which contributed to the spread of a large number of these companies in the local environment, and mobile operators in this sector to diversify sources of revenue through a series of packages designed specifically to suit The various needs of customers throughout Iraq and the sustainability of their profits, and in view of the lack of requirements for recognition of revenue from the provision of such services in accordance with the unified accounting system applied in that sector, this study aimed to clarify the five steps to recognition of revenue according to me (The contract was concluded with a customer) at Cork Telecom
... Show MoreThe importance of media coverage in the war remains dependent on many indicators for its success, the most important is to have qualified reporters who carry the war news professionally. The idea of this research is to determine the role played by war correspondents working on Iraqi satellite channels during the war against ISIS.
The researcher has chosen ( 40 ) reporters those who was able to contact them and prepared a questionnaire for them to study their situations. Also, he chose an intentional sample from Baghdad audience on condition they should be informed by the performance of the reporters in the satellite channels applying the hypotheses of the theory of depending upon media.
The most important results reached by the re
This study comes as: The responsibility of the Iraqi newspapers in promoting the political culture inside society, an analytical study in newspapers: Al-Sabah, Al-Ittihad, Al-Aalam for 2/ 3/ 2013 to 31/ 3/ 2013 to spot light on the extent to which the three mentioned newspapers are compliance with the promotion of the political culture inside society which is seen as one of the essential requirements for the success and promotion of the democratic process inside society.
The study aims to: finding out the extent to which these newspapers are compliance with their responsibility in the promoting the political culture inside society; knowing the nature of their role in pr
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This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri
... Show MoreThe current study aims to overcome the conflicts facing the company in its way of staying and continuing to maintain its performance excellent in light of the intense competition, which made it seek to find strong ways and links with its customers through electronic communication using electronic platforms, and this put confidence and safety in The place of suspicion and fear of not fulfilling credibility or violating the privacy, so this research comes to answer about the question: “Can the company achieve an excellent performance by relying on the customer's electronic confidence?”.
The study followed the descriptive and analytical approaches by providing a virtual model and testing the zero hypotheses, which stipulat
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This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.
The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred recently in light of the liberalization of international trade, globalization a
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The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi
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