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

 The technology in continuous and quick development, that reflects in all parts of our life and interred both scientific and practical fields. Marketing is one of them, a customer’s way to deal with choosing and demanding the product deferent from the traditional way. Some of the buying processes are electronic now, therefore the current research is identifying the digital channels that entered the world of marketing and influenced the activities and types that fall under this name and how it affects in positioning strategy, which is how to install the product or brand in the mind of the customer and was dimensions (brand identity, brand personality, brand communication, brand awareness, brand image), The researcher took t

Limited importance of research in a stand on the most important difficulties faced by both faculty and parents to communicate with each process to follow up on their children, and the analysis and inventory of the obstacles that hinder the educational process, and work to develop a vision of how to address these constraints and the important role of technology in the treatment of problems of the society so as to develop frameworks future to minimize the errors and the problems they face, and the development outlook for future generations in order to promote the educational level, especially that Iraq is going through a change in conditions in all sectors. Through the questionnaire, which includes questions set that was made on a sample o

The Main think that be kept by the speech communication as a concept traditionally being expressed on the subject or a certain idea of ​​a goal came on as needed functional addressed to recipients of benefits or likely to benefit from those rhetorical message through a speech importance and priority of the effect of not less than the effect of that letter, in science content role ends once you absorb it mentally, either in the art of design Valamadmon intellectual embodied through its interaction with the overall shape of the finished design, and often content is associated in the mind of the receiver through a letter communicative linked to the sense or the goal that meant the designer, and try to identify and explain. And meaning i

Objective(s): The study aims to identify the role of sociodemographic factors in predicting the level of psychological hardiness of nurses.

Methodology: A descriptive correlational study conducted in the Medical City hospitals in the city of Baghdad during the period from November 1, 2022 to May 1, 2023 on a sample of 156 male and female nurses.  The validity of the quest

The Sebkha of geomorphological aspects of evaporative where climate leads active role, which forms part of the earth's surface in the form of Iraqi Mesopotamia plain who of the most fertile land, and because of natural factors and human Common turned most of the arable land to the territory of Sebkha. It was to determine the exact geomorphological associated of Sebkha formats by field work such as: Alnbaka, lakes, salt flats, and other forms of Small is: bridges salt, mud cracks, salt ponds, Rectangles and polygons salt, Sahaf salt, salt domes, salt gravel, bumps saline (salt points), Ash salt, salt bows, in detail and accurately documented Terrestrial Photogrammetry field and were compared to the levels and standards varieties have been

The location element indispensable in the film, it is the container that meets the all the elements of the artwork, and place in the cinema topic or space as the existence of a material perceptible senses, is one of the key elements in the drama because he is one of the conditions to achieve supply drama which, with the nature of the vehicle because it is linked to reality the real and the reality of mental imagined, and returns the importance of the place mentally to change the pattern in the building's traditional place in the world of the film, is that the space under the facts of the events imagined or mental and determined by the processors directorial, and where mental in the movies but found himself a world with a pace sometimes s

The goal of current research to know the according of scientific values in the curriculum of chemistry sixth - grade science To achieve this goal wasa to build aalistaofa scientifica values toa be included in the curriculum of chemistry sixth - grade science after seeing a group of literature and previous studies, the list presented to a group of arbitrators and specialists in educational and psychological sciences and methods of teaching science, and curricula and teaching methods , Arbitrators and specialists have expressed their views and comments on the tool, and that the list was formed in final form (9) values Head of scientific includes ( 35) sub - value, then the researcher analyzed the chemistry curriculum for sixth grade Scient

dance that reflect deferent sides from life human , in this search ensure for the causation can the expressionistic dancing be development acting actor in Iraqis theatre ? so this search concept of section one composed of the search problem  , and important  the search  and need it , aimed the search , lines search it composed of the lines time ,  place , and lines subject , and the searcher ended this section with practical terms .   Section tow – theatrical lines form that composed of part one the dance kinds: the expressionistic dancing, is very important in analyses the symbol .                     

In this paper the method of singular value decomposition  is used to estimate the ridge parameter of ridge regression estimator which is an alternative to ordinary least squares estimator when the general linear regression model suffer from near multicollinearity.