The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

The graphic field invests the visual space then shows the shape by all means of expression that have a certain meaning. The research is interested in studying the iconic form in the modern graphic design through investing names and flags and the extent of their action in the social life and invest them from one to another looked at from viewpoint of trading and consumption and investing their wide popularity. The study problem is manifested in the following question:
1- Does the iconic form help in ad circulation?
The importance of the research lies in the following:
1- Reading the visual iconic form through deciphering its current symbols. The form combines a concept and a case or a form and meaning.

The theoretical fra

   1-Identifying  the intellectual exertions have basic education faculty professors.

2-. Identifying the differences in intellectual exertions as a variable type (male-female) current research society is determined by the basic education college professors and both sexes Mustansiriyah University and academic year (2018-2019) and sample (200) textbook and teaching staff researcher has built a scale term This intellectual and extract his results showed statistical characteristics:-.  The College of basic education teachers suffer from stress. There were no differences between males and females in intellectual exertions.  Depending on the results, the researcher has developed a number of recommendations and

The research aims to know the relation between positive thinking and self academic motivation, trend towards teaching profession. So a sample of (344) male and female student of the morning study of education colleges from the two universities of Baghdad and al Mustansria for the academic year 2012-2013.

So three tools had been used to achieve the procedures of the research which are: the scale of positive thinking constracted by Abdal satar Ibrahim year 2010, the scale of self academicmotivation constracted by (Gottfried) and adapted by Hanan Hussan year 2010, the scale of teaching profession trend constracted by Enayat Zaki year 1974.

And by using the statistical means of person

The study focuses on identifying the reality of administrative creativity of secondary schools' managers in Al-zarqaa province. The descriptive approach was adopted to conduct this study. To achieve the study objective, the author designed a questionnaire composed of (24) items included (4) domains applied on (80) male and female school managers were selected randomly. The results showed that the administrative creativity level of secondary school's managers over all domains were too high which ranked as school management domain followed by public community domain then teacher domain and finally, school environment domain. Additionally, each of male, private sector, and experience over 10 years revealed significant differences.

This research is based on the study of common praise in Mutanabbi and Ibn Hani Al-Andalusi as the main purpose in poetry poets, and balance between them;

  The research was divided into two topics, presented by introductory introduction for the purpose of praise, and the concept of budget in Arab criticism, and then presented a brief overview of the lives of poets.

  In the first section, I dealt with the common objectivity of the poets, such as the subject of sincerity in praise, hyperbole in the person of Mamdouh, and self-esteem when asked, in addition to the most common characteristics in t

Education is the most powerful and important weapon in fighting poverty and unemployment because it provides students with new skills that appropriate the new market requirements and fair distribution of natural resources. It also transfers knowledge, skills, and ethics over generations. Education aims to create effective leaders who go under training and rehabilitation process, create a new human and instill faith, generate the creativity and innovation, and keep abreast with scientific process, updating curriculum, and finally, applying the technical education

The subject of the Internet of Things is very important, especially at present, which is why it has attracted the attention of researchers and scientists due to its importance in human life. Through it, a person can do several things easily, accurately, and in an organized manner. The research addressed important topics, the most important of which are the concept of the Internet of Things, the history of its emergence and development, the reasons for its interest and importance, and its most prominent advantages and characteristics. The research sheds light on the structure of the Internet of Things, its structural components, and its most important components. The research dealt with the most important search engines in the Intern

The aim of the research is to assess the quality of the university accounting education system in Iraq. The researcher relied on the opinions of a sample of academics specialized in this field by preparing a checklist focusing on a set of axes that would affect the quality of accounting education in the Iraqi environment.

 The most prominent finding of the research is that the quality of accounting education in Iraqi universities is medium and differs from one university to another in some quality components. In addition, the prescribed curricula and study plans applied in the accounting departments do not live up to the required level, as the largest proportion of those curricula are theoretically d

The present study aimed at identifying the level of psychological alienation and motivation of achievement among the incoming teachers in the schools of Dhofar Governorate in the Sultanate of Oman a well as to explore the correlation relationship between psychological alienation and motivation of achievement. The sample of the study consisted of (238) expatriated teachers from Al- Dhofar Governorate in Oman who were selected randomly. The psychological alienation scale and the motivation of achievement scale for teachers were used by researchers and were conducted electronically by google forms. The data were processed statistically using the Statistical Package for Social Sciences (SPSS). The results showed that the level of psy