This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

Aim of the research

The current research is aimed to know the effect of competitive education strategy at the fifth-grade students in the preparatory Islamic Education .

Search procedures

To achieve the goal of research researcher Qsidia chose a middle channel of the daughters of the breeding Baghdad Rusafa , The research sample has been reached (69) student -Bois Qa (34) in the control group , And ( 35) in the experimental group , Researcher Strategy competitive education that was applied to the experimental group were used , the traditional way to the control group .

search result

Search result yielded superiority of the expe

The researcher identified the objective of this research Do you know the impact of the way to solve problems in the achievement of the students in the fourth grade prep Islamic Education, and the researcher has identified the limits of the search, and the terms contained in the title researched and then offered the researcher previous studies relate to the subject studied, introduced Studies in Arab and foreign countries dealt with how to solve problems, the researcher identified the methodology discussed public represented by experimental method, and the sample consisted of two groups, one experimental and the other officer, and worked on the set of variables that may affect the results between the two groups in vkavot changers task, th

Abstract

This research aims to study human error effects in the banking risks in the private banks  through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error-free manner.

Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entr

The goal of this study is to investigate the relationship between optimism and life orientation for a subject of female students in the collage of education for women including the first and fourth stage students ,the sample contained (319) students ,(153)of them were a first stagers ,(166) of them were at the fourth stage.

The scale of optimism was built according to a questionnaire pointed to a sample of the students, adding to that reviewing a number of previous scales & studies which was about the same topic.

For the life orientation scale the researcher used a scale built by Scheier & Carver 1985 – tran

Importance of the research:
The importance of any educational or scientific research through its intellectual arena of facts supply the individual and society, Supports Knowledge and Science Group, which raised will be locked in these topics in the future.
This research seeks to shed light on the image and the role of women and men in the books of the Arabic language in primary education (primary), To illustrate the negative effects of the phenomenon of sexism in textbooks, And its negative impact on emerging, And stay away as much as possible about the distinction between the sexes in the roles and qualities in textbooks traditional stereotypes and remove that put both sexes templates hinder the development of the individual and t

The propaganda war is one of the most dangerous weapons used in various conditions of war and peace within any intellectual, political or military conflict to be targeted by multiple social groups and their effects on the intellectuals to change the viewpoints at the local and global level, including the use of technical treatment of the audio and visual medium, The impact of the psychological dimensions of the arms in the confrontation and spread terror in the ranks of the enemies and in the forefront of what Iraq faces in its battle against the And the use of it as a propaganda content contributes to the development of the spirit of tranquility and tranquility in the hearts of Iraqis and the return of the right to the owners “th

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the