إن التعبير ينوء بأثقال كبيرة ، وهذه المشكلة قد تتضاعف ،لأنَّ التعبير يحتاج إلى مها ا رت " لم
تنجح المدرسة في تنميتها تنمية صحيحة " ولأنّهُ يصطدم بعوامل معوقة متعددة منها ثنائية اللغة ،
وكثافة الصفوف ، وغياب المنهج ، وٕاهمال التصحيح، ووضع المدرس لكلمة "لوحظ" من غير
ملاحظة شيء وقلة الحصص ، وضعف الربط بين فروع اللغة ، والتساهل في إعداد المدرس.
وقد كان من نتائج د ا رسة أجرتها المنظمة العربية للتربية والثقافة

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

المستخلص تهدؾ الدراسة الى ل اٌس مدى التطب كٌ والتبن للم اٌدة ال مٌظة ف المنظمات العامة ولد اشتمت مشكلة الدراسة النظر ةٌ من وجود فجوه معرف ةٌ وذلن لملة الدراسات والبحوث الت تناولت متؽ رٌ الدراسة بأبعاده )الرؤ ةٌ المح طٌ ةٌ, التمك نٌ, الشبكات ب نٌ اعضاء الفر قٌ, الترك زٌ, الم لٌ للتعامل مع حالات عدم التأكد( اعتمدت الدراسة منهج دراسة الحالة عن طر كٌ استعمال استمارة الفحص ف المنظمة الت تم اخت اٌرها دائرة العمل والتدر ب

            This study tests the effect of a large number of independent variables that control the growth of the total productivity, which amounted to 112 variables, gathered from what is mentioned in the specialized theoretical and applied literature. The data for these variables were taken from global reports of sound international organizations and reliable databases covering the period 1991-2016. The data of the dependent variable, the growth of the total factor productivity, were taken from the database of the world development indicators. The study covered 61 countries for which data were available. The study included three regression models to explain

The researcher used the experimental approach due to its suitability and the nature of the research problem. The research community was represented by the eighth-grade students in the Rozak Elementary Mixed School affiliated with the General Directorate of Education in Erbil / the center, for the academic year (2021-2022), the number is (96) students, and the research sample consisted of (63) male and female students, with (31) in the experimental group, and (32) in the control group, and (11) students were excluded by (5) students from the experimental group, and (6) students from the control group, as the excluded, are students who failed and were absent from the lessons, and accordingly, the research sample became composed of (52) mal

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achiev

The aim of this study was to know ( the impact of education differentiated strategy to modify the alternative developments of geographical concepts when students first grade average) .
      To achieve the goal of this study , researcher relied on the experimental design of a partial set , the design is ( the experimental group with a control group of post-test ).

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This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.

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