اهمية البحث :

أصبح التغير المتسارع في جميع مجالات الحياة يمثل السمة المميزة لعصرنا الحالي ونتيجة التغير فقد برزت الحاجة إلى تطوير برامج المؤسسات التربوية والتعليمية لكي تواكب تلك التغيرات خاصة وان الصيحات تعالت من هنا وهناك لا عادة النظر في العلمية التربوية ومحتواها وأهدافها ووسائلها بما يتح للمتعلم الاستفادة القصوى من الوسائل والأدوات التعليمية في رفع مستوى تحصيله الدارس واكت

   يُعد اضطراب طيف التوحد من الاضطرابات النمائية الأكثر انتشاراً، ويشكل تحدي للأُسرة والمجتمع بأكمله، وتنوعت أساليب تشخيصه حسب الأعراض الظاهرة، وينبغي ان يتم التفريق بين هذا الإضطراب والاضطرابات النمائية الاخرى، كذلك هدف البحث إلى إعداد أداة لقياس هذا الإضطراب وفقا للدليل الإحصائي الخامس للإضطرابات النفسية والعقلية (DSM-5 ، وكذلك تعرف أكثر الأعراض شيوعاً لدى عينة من اطفال اضطراب طيف التوحد بلغت (60)

The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

The organization of sporting activities at the local and international levels requires a lot of money, which has increased interest in marketing in the sports field, as it is one of the modern topics that represent the basic knowledge needed by the sports marketer and which represents one of the basic concepts to enhance the benefits and returns of sports clubs. The research problem was the weak awareness of the members of the administrative body of Iraqi sports clubs of the role of sports marketing in the dimensions of competitive superiority and not exploiting them in the optimal way that enables clubs to achieve competitive superiority. The research aims to know the role of sports marketing in competitive superi

The issue of the research lies in the non-representation of the models developed for the communication process in the interaction and networking processes through social media, as the research sought to build a network model of communication according to the specific data and features of social media platforms in order to reach a special generalization to understand how the process of networking operates in cyberspace.

The researcher followed the analytical survey approach as she described the communication models outwardly in order to be able to build a networked communication model that represents the flow of post-reactive communication. Therefore, it has been named "Nebula - Sadeem" after the concept of post-space and cosmic g

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

The insurance Sector of important vessels saving that work on the accumulation of capitals which contribute to the financing of economic and social development plans of countries, in order to achieve of marketing superiority in presenting the insurance services it would require insurance companies focus their marketing efforts and increased interest in internal customer to recruitment new customers and keep of current customers, so the research aims to release the impact of the dimensions of the internal marketing of (the company's vision, training and development, incentive and, motivation, internal communication) in the dimensions of the marketing superiority (to keep the customer, service quality, customer satisfaction, customer, valu

The aim of the research is to identify to what extent to which Malcolm Baldrige standards of total quality are applied in the after-sales services of a private sector company for electrical appliances, from the point of view of administrative leaders, in it. To achieve this aim a questionnaire has been used to measure the degree of application of Malcolm’s seven criteria for total quality, namely: (leadership, strategic planning, focus on the customer, measurement and analysis and knowledge management, focus in human resource and operation management and results of the company’s management), the research found that the company achieved a good level of the standard from the de

يواجه الكثير من الافراد مشكلات في التكيف، خاصة الطلبة الذين ينتقلون من المرحلة الدراسية الثانوية الى المرحلة الجامعية، حيث يرافق هذه البيئة الثقافية الاجتماعية العديد من الضغوط والمواقف التي تحتم على الطالب الوصول الى تكيف مثالي.

ان التعليم الجامعي يوفر مجالات عديدة للتخصص تعمل على تحقيق طموحات الشباب التي تناسب قدراتهم وميولهم واهتماماتهم، وهو بذلك يمثل نوعية من التعليم تختلف عن النم

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in