The current research aims to identify the perceptual speed of the university students as well as to identify the differences in the level of perceptual speed for the university students according to the variables of (male, female) specialization (scientific, human) university (Baghdad, Mustansiriya). Additionally, the research aims to identify the prevalence of emotional pattern and to identify the relationship between perceptual speed and the emotional patterns among university students. The researcher designed a questionnaire to measure the Emotional Patterns based on Jerome Freedman perspective. As for perceptual speed, the researcher adopted French, Extrom and Price scale (1963), which was tran

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

In this research work an attempt has been made to investigate about the Robustness of the Bayesian Information criterion to estimate the order of the autoregressive process when the error of this model,  Submits to a specific distributions and different cases of the time series on various size of samples by using the simulation,  This criterion has been studied by depending on ten distributions, they are (Normal, log-Normal, continues uniform, Gamma , Exponential, Gamble, Cauchy, Poisson, Binomial, Discrete uniform) distributions, and then it has been reached to many collection and recommendations related to this object , when the series residual variable is subject to each  ( Poisson , Binomial , Exponential , Dis

The main focus of research is on how to achieve the internal and external dimensions of corporate social responsibility through human resources management strategies, which is a major of research aimed. The main problem of this research was confirmed, which confirms that there is an unclear role for social responsibility, lack of human resources management strategies, and ambiguity of roles in the municipality under study. The diagnose of the problem and determining the gap between the internal and external dimensions of social responsibility and human resources management was identified, which attacked the researcher's attention to navigate in this subject, look for the reasons for the gaps and try to reduce them. The case study

The present study attempts to examine verbal/nonverbal impoliteness in the classroom interaction and outside it in one of the movies, namely, The Marva Collins. Impoliteness, which is significantly studied within pragmatics, is a negative attitude towards particular behaviors. It always presumes to have emotional concerns for at least one participant who has caused it. This study is an attempt to examine verbal/nonverbal impoliteness in The Marva Collins movie. The study aims to investigate the different types of impoliteness strategies used in the four selected scenes and find out whether the speaker’s status has anything to do with the types of impoliteness. Besides, the functions performed are also examined by following a qual

This research mainly aims to analyze local development strategy in Baghdad Governance, build the Strategic Model based on the study area's spatial interaction, and achieve the Trinity of Excellence based on the global model of excellence.

           This research applied SWOT strategic analysis for the strengths and weaknesses of the internal environment and opportunities and threats of the external environment for the provincial council. In conclusion, the research specifies appropriate alternatives and choosing the best in line with the reality of the Baghdad Provincial Council. Also, the strategic goals in the national plan and the spatial interaction of the development goals,

The work in this research presents an experimental and a theoretical study to obtain the effect of using a low permeability geosynthetic material on the longitudinal and lateral coefficients of dispersion. This would have its effect on the contaminants migration through an isotropic, homogenous and saturated soil. The first stage of this research involves the study of the geosynthetic material and in calculating the longitudinal and lateral coefficients of dispersion for an Iraqi sandy soil by using an experimental set-up to simulate the processes. To investigate the effect of using a geosynethtic material on the dispersion coefficients, the test was conducted for each velocity that was used in the experimental work and as follows:  with

يشكل السياق جانبا مهماً في فهم الخطاب والمقصود هنا العرض المسرحي، من خلال ما يمده السياق للمتلقي من مؤشرات، يتم الاعتماد عليها في استكمال المعنى الظاهر بالمعنى المستتر، فالسياق يعتمد في الاصل على المحيط المادي الاجتماعي الذي يتم فيه التواصل وفيه يتعرف المرسل والمتلقي أحدهما على الآخر وتتبلور الصورة التي يحملها الطرفان أحدهما عن الآخر، الى جانب كونه يمثل الاحداث التي سبق لهما أن عاشاها والتبادل القولي