The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

This study aims to determine the impact of organization values as an independent variable across its dimensions (organization management values, organization mission values, relations management values, and environment management values) on achieve the strategic success which is the dependent variable and include its dimensions  (environmental analysis, creative thinking, strategic decision, effective implementation, and leadership capacities). The study is conducted in the Iraq Oil Ministry. It deployed the analytical descriptive approach. It focuses on the study problem enquiries throughout addressing several principal and sub-hypothesizes in regards to cause and effect relationship. To achieve this result

The aim of the research is to measure the change in the impact of the factors of the Corona pandemic on psychological sensitivity and COVID-19 phobia in a sample of Bisha University students and to detect the differences in the phobia (phobia) Covid-19 among the sample members in the measurement before the ban and after the ban was opened, in addition to the differences in psychological sensitivity of  The sample has between sizes before and after the spread of the Corona pandemic, as well as the differences in them according to the gender variable (male, female). The researcher relied on the comparative approach. The scale of psychological sensitivity and COVID-19 phobia was applied to a sample of (62) male and female respondents.

The participation of Vietnamese women in the Vietnam War has not received the attention it deserves. This research paper, presented to the conference of the Department of History/College of Arts - University of Baghdad, held on April 25, 2024, provides a comprehensive overview of the participation of North Vietnamese women in providing military and logistical support during the years of the Vietnam-American War (1964-1975). It shows the belief of Ho Chi Minh, the leader of the Vietnamese national movement, and the Hanoi government in democratic Vietnam, in the ability of North Vietnamese women to assume many new roles that were unfamiliar to Vietnamese society, as well as the factors that led to the involvement of women in the war and the r

 This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).

 The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.

The aesthetic dimension in popular subjects is one of the important topics in the history and culture of peoples, as it is the vessel from which their faith, traditions, original values, language, ideas, practices and way of life are derived, which expresses their culture and national identity, and it is the bridge of communication between generations throughout the ages.

It is one of the main pillars in the process of development and development, and popular subjects have special images related to real daily life, and they are the best source for man to narrate through him in his portrayal of daily life in general, and for the artist in particular, who is part of this daily life and its vocabulary, as he interacts with it so that

This is an empirical investigation of the tribal power in Iraq and its consequences on the socio-political system. A theoretical background concerning thestate kinship, tribe and tribal involvement in politics has been displayed with example of tribal power over people within the social context. Socio-anthropological method of data collection has been used, including a semi-structured interview with a sample of 120 correspondents. The outcome revealed that the feeble and corrupted state (government) play a vital role in encouraging the tribe to be dominant. The people of Iraq are clinging to the tribe regardless of whether they believe in it or not. Although they are aware that the tribe is a pre-state organisation and marred shape of ci

Ismailism is of great importance in Islamic history and Islamic political thought. In different countries of the Muslim world today their presence exists and is active but is confused with mystery and secrecy. The most important characteristic of their political ideology is their dependence on the esoteric exegesis, which they have made an intellectual basis for which their most ideas relate, when they make for everything visible and exposed a hidden matter, not only aware of the esoteric exegesis, which only God knows and entrenched in science, and they mean imams or whoever They are called "(esoteric)" as a result of the Ismaili belief in esoteric interpretation and that everything is apparent inward, as well as they called the ((seven

The purpose of this research its study of Natural Consideration that contributed in turning of Dairy products in Baghdad Governorate , this subject deal with centered geographical location in the midlle of Iraq ,it’s also main market in discharge and marketing to rest of Iraqi’s governorate pointed to it’s an active role in localized of it’s factory(milk ,cheese,cream ,butter, yoghurte)and it’s constant ,thus distributedin all district of Baghdad ,flat governorate surface encourage this industry ,also climate (temperature, wind, (it’s speed and it’s direction) ,rainfull and relative wet) also water resources and it’s influenced that nessacity of production process with important inculclusion that researcher came out throu

Voice studies are one of the sensory studies of their first association with auditory taste, which broadcasts its connection to the most sensory point contained in the physical corners, and in order to satisfy our conscience from these fundamental voices, we searched for in modern contexts, high proportions related to the words of Muhammadiyah, so we are looking for (events In the hadiths of the Prophet (peace be upon him), to settle our journey when the true adhkaar received from the Prophet, peace be upon him, and to control us start a journey through which we repeat between the cities of audio repetitions, sometimes we find ourselves have stood at the entrance of what corresponds to the sounds between the title of the Hadith and its t