The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

The purpose of current study is to analyze the computer textbooks content for intermediate stage in Iraq according to the theory of multiple intelligence. By answering the following question “what is the percentage of availability of multiple intelligence in the content of the computer textbooks on intermediate stage (grade I, II) for the academic year (2017-2018)? The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea for registration. The research tool was prepared according the Gardner’s classification of multiple intelligence. It has proven validity and reliability. The study found the percentage of multiple intelligence in the content of computer textbooks for the in

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

The aim of the research is to diagnose the level of awareness and response of the researched sample to the concept of enlightened leadership and strategic alignment, as well as to measure the strength and weakness of the relationships between the independent variable of enlightened leadership and the dependent variable of strategic alignment with its dimensions. Thus, the research problem was defined by the main question of identifying the role played by enlightened leadership in achieving strategic alignment in a number of private Iraqi commercial banks. In light of this, the hypothetical research model was designed, embodying the relationship between the research variables. The descriptive analytical approach was adopted, and a ques

In the mist of developments in the course of scientific research in general and humanities in particular and the accompanying changes in the visions and policies inspired by the need for these sciences to follow the qualitative methods in dealing with many of the topics or problems that require for their solution to obtain qualitative information which can be provided by resorting to quantitative research. Therefore, a new trend has emerged in many public relations› researchers who believe that qualitative research methods should be used by establishing scientific foundations and methodological classification based on the use of these methods and determining the nature of the subjects applied in them to reach results that are character

Nations witnessed since its existence a state of wills conflict as a result of the intersection and intertwining of interests, through which it sought to achieve its goals and objectives, and this has often led to direct military conflicts and countless wars, and witnessed the entry into global wars in which humanity lost millions of lives and losses .Despite the great changes in the international arena, especially in recent decades, the conflict of wills has not ceased, although some of its features and forms have changed, and it has become more complicated after the withdrawal of this conflict to international organizations and bodies, including the Security Council. It is mandated under the Charter of the United Nations to wor

Abstract

The purpose of the present paper is to light on the relationship between jobs design, analysis and its reflections on reinforcing workers' vocational adjustment. The present paper aims to accomplish cognitive and applied goals, top of which, test of functional analysis ability to have effect upon workers' vocational adjustment via job design directly and indirectly owning to the virtual factor practiced by these practices on the sought organization. The problem of the present paper comes with many, the most important is the of how to bolster and back up worker's technical adjustment through good and accurate design for the job.

Based on this problem and goals as to expla

The study aims to examine the problem of forced displacement and its social and economic problems in light of the Syrian crisis. Such an aim helps to know the difficulties and challenges facing the children of displaced families in learning, and the reasons for their lack of enrolment. It also clarifies whether there are significant statistical differences at  among the attitudes of the children of the displaced families towards education regarding the following variables: (the work of the head of the family, the economic level of the family, and the work of the children). The study has adopted the descriptive-analytical approach;  a questionnaire was adopted as a tool to collect information. The study was applied to a sample o

Science occupies great importance in Islamic thought. Science and learning are considered an essential part of Islamic teachings, and this importance appears in several aspects,Among them is thatScience as a means of understanding religion :Science is a means of understanding the teachings of the Islamic religion. Islam encourages thinking and rational research to understand the Holy Quran and the Sunnah of the Prophet, enabling Muslims to direct their lives and actions in accordance with the directives of their religion,And also to encourageResearch :Islam encourages scientific research and the use of reason in understanding the nature of the universe and God’s signs in it. Muslims are encouraged to study the natural and social s

The current study aims to determine the extent of SOMO's interest in strategic alignment operations and whether this interest is sufficient to be reflected in enhancing its organizational reputation. The field of research was in the oil marketing company SOMO. The managers in the top management within this company were targeted and the questionnaire was used as a data collection tool. The study population (109), (105) questionnaires were distributed, (94) questionnaires and (11) questionnaires were not retrieved, and the valid questionnaires had reached (91) and the analytical and descriptive approach was used for the study, the current research found to find A direct relationship and a positive effect of strategic