In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

The modernity of election practices of the elections in Iraq, according to the democratic approach, has led to a struggle between political rival forces reflecting a deep pressure on the tools involved in the management, marketing or control of these elections across the general social level. Hence the problem of research resides in answering the following question: What is the nature and size of the pressures affecting the media performance of Al-Iraqia News channel before the legislative elections of 2018 in Iraq?
      The objectives of the research were the following:
1. to identify the nature of the pressures that limit the Al-Iraqia News channel’s perfo

This study aims to identify the degree of students of Princess Rahma University College owning e-learning skills related to MOODLE as they perceived in the of light Corona crisis. The researchers' questionnaire consisted of (37) items, distributed in three areas of e-learning skills related to the MOODLE on (147) students were chosen randomly. The results of the study showed that the degree of students 'possession of e-learning skills related to the MOODLE was significant. The results also revealed that there were statistically significant differences in the degree of students' possession of electronic learning skills related to the MOODLE due to sex in favor of females. Finally, there were no statistically significant differences in the

Background:  Ultrasound provides a powerful tool for assessing early pregnancy and detecting pregnancy failure at first trimester and promoting rapid effective management. Several  criteria have been established  to predict  the pregnancy outcome particularly in symptomatic women .

Aim: To evaluate  asymptomatic women at the first trimester of pregnancy , to assess the efficacy of certain ratios as mid sac diameter (MSD)  / yolk sac ratio & crown rump length (CRL)/mid sac diameter (as indicator  of early first trimester oligohydramnios)  in predicting poor 1^st   trimester outcome

Type of the study: A cross-s

Infographics have the capability to organize and display information in a way that is easy for viewers to retrieve and make observations. While infographics have been successful in various fields, their potential benefits in composition writing have not been explored. The primary objective of this study is to investigate the perspectives of Iraqi EFL students who used infographics as an educational technology tool in composition writing, and to identify how gender influences students’ performance when using infographics in EFL writing classes. The significance of this study lies in its integration of infographics as an educational technology tool for teaching writing, aligning with the current trend of technology integration in ed

There are many methods of teaching foreign language to non-native speakers now therefore the discovery of new methods - which  make students understand the language , vocabulary & saves them as soon as possible – becomes one of  the most important duties of teachers and educators .

The personal experience shows that the teaching of the Russian language through memorizing    Russian poetry is   one of the fastest ways to master the language and know its rules and also    improve the   ability of translating vocabulary and being not able to  save the Russian words only  , but to make it complete too. Poetry is an article or text which loves by people and en

The aim of the study was to find out the correlations and impact between the variable of ethical leadership behavior and university performance at Sumer University. Use the descriptive analytical method by adopting the questionnaire tool to collect data. The questionnaire was distributed electronically to 113 teachers at Sumer University and the response was from 105 teachers. The research results showed that there is a correlation and effect relationship between the search variables. In addition, the responding university does not have ethically defined standards in terms of performance of the work of the cadres working there. Finally, the research presented a set of recommendations aimed at tackling problems in the ethical lead

This research is drawn from a doctoral dissertation, studying the approach of Sheikh Abd al-Qadir al-Muhajir al-Sanandji al-Kurdi (1303 AH) on the issue of proving the existence of God Almighty.
Sheikh Abd al-Qadir al-Sanandji was one of the scholars well versed in mental sciences. He has many books, all of them in the sciences of speech and wisdom, and among his books is the book (Raising the Eyebrow in Explanation of Ithbat al-Wajib), which is still a manuscript that has not been printed.
Through this book, the researcher studied the evidence of Sheikh Abdul Qadir to prove the existence of God Almighty, and compared it with the evidence of philosophers and theologians.
At the beginning, he presented a study on the import