The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

A collection of pictures of traditional Kurdish women's national clothing and contemporary clothing was collected. A visit was also made to the city of Sulaymaniyah and the city of Halabja to find out the foundations of traditional clothing for the Kurdish regions and the impact of contemporary fashion on traditional dress. Which represents the culture and regionalism and reflects the picturesque nature of northern Iraq, and in order to complete the study, the parametric measurements of the clothes were analyzed and the graphs of the dress and its accessories were re-drawn to understand and make a comparison between them to study the clear influences and changes and examine the possibility of benefiting from them in sewing contemporary f

Researches in the field of evaluation of industrial products emotionally are internationally new and non-existing in the Arabic speaking countries, which is considered the crux of the problem in the current research, in addition to the need of the designers and design students to know how to measure the emotional responses for the industrial product in order to get benefit from them in their designs. The research objective is to get a tool that uses emojis in measuring the emotional responses for the products. The researcher designed an emotional verbal wheel and emojis wheel. The sample of the research consisted of (7) chairs different in design and use, and the respondents were (89) students. The most important results are:
1- Desi

    Geodiversity is the variety within abiotic natural elements that include: rocks, minerals, landforms, soil types, and water resources. Recently ecologists and naturalists recognized that there is close relationship between geodiversity and ecosystems. Huwaiza marsh is located south eastern Iraq within Lower Mesopotamian plain. The main rock bed units which crop out north east of the studied area comprises many types of rocks: conglomerate, sandstone, mudstone, siltstone and claystone belong to Bai Hassan, Mukdadiya and Injana Formations. The general elevation of the area ranges around 5 meters (a. s. l.) near the marsh and increase northeast to more than 100 meters (a. s. l.) and the Land forms are: cuesta, oxbow lakes

Teen-Computer Interaction (TeenCI) stands in an infant phase and emerging in positive path. Compared to Human-Computer Interaction (generally dedicated to adult) and Child-Computer Interaction, TeenCI gets less interest in terms of research efforts and publications. This has revealed extensive prospects for researchers to explore and contribute in the region of computer design and evaluation for teen, in specific. As a subclass of HCI and a complementary for CCI, TeenCI that tolerates teen group, should be taken significant concern in the sense of its context, nature, development, characteristics and architecture. This paper tends to discover teen’s emotion contribution as the first attempt towards building a conceptual model for TeenC

In order to get an idea about things closely, we should look at the role of social discipline
in the building of society from civilization cultural viewpoint. The real weigh of the societal
opinion is not measured by the number of its population or its area but the real value lies in its
civilization cultural accumulative experience inherited by the generations, which determine its
distinguished character. That is based upon the social construction in which the methods of
socialization and political, economic, cultural and religious stability and enhance the national
and ethical character of self-realization.
In this research, we try to give an analysis for the obstacles in political economic and
religious social

Objective(s): current study aims to find the effect of electronic games on children's behavior, and find the
relationship between child demographic data and the effect of electronic games on the child's behavior.
Methodology: A descriptive-analytic study was conducted for assessing the Effect of electronic games on
children's behaviors that attending to teaching hospitals in Baghdad city during the period of (October/ 20th
/2017 to March/1st /2018). A (50) purposive (non- probabilistic) sample from: Child Protection teaching
Hospital, Child Central Hospital in AL-Iskan. The sample is selected according to the criteria: Children who
visited the consulting unit of children in the hospitals in the first visit, children in

Personality regard as one of the human soul pillars that has been built throughout the life of people, starting from the fertilizing process to different stages of people ages. Over time, numerous scientific studies have shown that fetus has the ability to hear and feel and he is being stereotyped since the first stages of formation. Accordingly, the process of forming human personality set up since that date. Besides, the socialization means that take different resources to enhance human personality such as holy Quran, school, social media, and social environment. The emergence of social media made the world as a small village which gives the chance for all people, over the world, to obtain the knowledge easily and limitless. Thus, the

The current study aims to

1) identify the prevalent Enneagram personality types and the academic self among the sixth-grade students of the distinguished secondary schools; 2) the differences of relationship between the Enneagram personality types and the academic self-concept based on gender; 3) identify the correlation between the Enneagram personality types and the academic self-concept; and 4) identify the contribution of each type of personality types to the academic self-concept. To this end, two instrument were used to collect the data: Riso-Hudson’s scale,1995 was administered to measure enneagram types which had translated to the Arabic language by ( al-yassery,2004), the other instrument was