Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

The thesis discusses the concept of the new international regionalism that emerged after the growing effects and repercussions of globalization with its economic, political and security dimensions after the end of the Cold War and the crystallization of a different international system dominated by the United States of America, so that the major countries and actors in the international system realize the danger of globalization and move towards adopting regional arrangements to contain the negative effects of globalization. The Asia-Pacific model was chosen as a model for the study.

The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

Human beings are under the threat of the environment they are living in. With the course of time, they seriousness of this threat and its effect in changing their life . The most common threat that human beings might pass through is the trauma which is commonly bound with wars. The greater trauma that human beings might have is the threatening sudden facing or death facing. Consequently there would be disorder especially War disorder. This Phenomenon is clearly observed in Iraqi society as Iraq has been passing through continuous wars and disasters namely during and after the American Invasion. These events might lead to changes in Peoples  behavior and to Social Violence. Thus, the Study aims at:

Acquisition of metacognition has an effective and important role in educational process, so it can reduce difficulties faced by learners during theirunderstanding of the subjects.

Brown (1980) considers that it is conscious and reflective controlcarried out by the individual in his actions and cognitive responses through the use of self-regulation skills (planning, monitoring and evaluation).

The search problem raises through following question: Havestudents  ofhigh school for distinct metacognition?

Metacognition is very important  , so the effective learninginvolves planning and goalsetting, and monitoring the progress of the individual and adapted as needed, and allthese activities are metacognition i

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

Abstract:
This research aims to the importance of oil in achieving economic
security in the Arab. Oil is not an ordinary subject and returns it significance to
the followings:
1. The importance of skipping a source of energy.
2. The importance of oil as raw material for petrochemical industry.
3. The importance of the oil sector as an area of foreign investment
4. The importance of oil in the marketing activities, transport, insurance
and various services
In addition to the importance of oil in general and the Arab oil has
additional strategic advantages such as geographic location, And the
magnitude of reserves and production of heavy investment costs are relatively
simple, And the ability to meet the

The research aims to identify the impact of the visual teaching strategy by using infographics mathematics achievement for intermediate grade students. The experimental research method was adopted, as the experimental design of two independent and equal groups with a post test was used, whereas the experiment was applied on a sample consisting of (52) male students from first- intermediate grade students in (Al-Haq Al-Mubin intermediate school for Boys) of the General Directorate in Anbar Governorate - Department Education in Fallujah for the academic year (2021-2022), and the research sample was distributed equally on the two research groups, and Division (B) was chosen randomly to be the experimental group, while Division (A) was the cont

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     يهدف البحث الحالي إلى تسليط الضوء على النَّقد في العتبات التي سبقت عرض النصوص الشعريَّة في ديوان ابن الصبَّاغ الجُذامي، وتأتي أهمية هذا البحث الأدبي في انه يسهم في الكشف بطبيعة الحال عن وثيقة نقديَّة معززة بالشَّواهد أبانت عن معطيات النَّقد الجمالي وأثره الفاعل في صنعة ديوان الشَّاعر الذي تألَّف من مختارات من الغرض الدِّيني بواسطة فنون شعريَّ

The study aimed to build a suggested conception for employing gamification in teaching the general education curricula. Using the analytical method of the previous analytical studies in Teaching, which agreed with the determinants of the analysis of 20 studies from 2014 to 2019, they come on order: points, badges, leaderboards, and then levels. The four most commonly used theories are the theory of self-determination, flow theory, the theory of planned behavior and social theory. In addition, the researcher identified the most commonly used models in gamification, respectively: the ARCS model and the user-based design model. Based on the results of the analysis and using the descriptive approach, the researcher presented a practical perc