This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

The accounting system of government is considered an important tool to follow up the financial transactions that reflect the activities of governmental units and by which the useful information for estimating governmental annual revenues and expenditures are provided through the state public budget because it is an information system that provides detailed past performance, as well as measures the efficiency of the governmental agencies performance in implementing the budget, and the of success governmental units is measured through the type of services and programs offered, their size and the possibility of achieving the objectives assigned to them. The medical evacuation program is one of the medical and curative health services provid

The research section tagged (Aesthetics of Abstract Expressionism and its Representations in the Artistic Products of Students of the Department of Art Education) into four chapters and it included in..
The first chapter: (the methodological framework) for the research, and the research problem is summarized through the question (what are the aesthetics of abstract expressionism and its representations in the artistic productions of the students of the Department of Art Education). In the products of students of the Department of Art Education).
The aim of the research was (discovering the aesthetics of abstract expressionism and its representations in the artistic products of the students of the Department of Art Education). As we

During the last two decades at least, increased interest in Social attraction  variable by scientists  in psychology and sociology, to multi-dimensional and its association with psychological  and emotional variables , and what are of importance in the process of human communication , leadership, and social relations.

Social psychologists interested   in social attraction also  so its relation with  social influence , political and occupational  .
"Social attraction defined as "individual ability  functioned his skills in at

A gracious invitation was extended to us on 9/11/2002 AD, by the University of Tikrit / the Preparatory Committee, for a symposium (Sheikh Daoud Al-Tikriti, and his Scientific Effects), to participate in it.
The symposium was scheduled to be held on the 25th and 26th of March 2003 AD, but God Almighty decreed that our country be occupied, so the Preparatory Committee set another date for the symposium on 10/21/2003 AD.
It was not possible for the symposium to be held until 25-26/4/2004 AD, and many researchers attended, who were assigned to investigate some manuscripts of Sheikh Dawood (may God have mercy on him) or to write about his personal and scientific biography.
And God (Glory be to Him) did not enable us to attend, becau

This study aims at identifying the reality of alternative assessment for teachers of the first cycle of the basic education in the Sultanate of Oman with respect to the degree of teachers' use of alternative assessment strategies, level of self-efficacy for alternative assessment strategies, and attitude towards alternative assessment, and their relationship with other variables. To achieve the aims of the study, a descriptive research approach was utilized. A 5-point self-rated questionnaire was developed. It consists of three sections: Actual use of alternative assessment strategies (21 items), self-efficacy for alternative assessment strategies (21 items), and attitude towards alternative assessment (27 items). The psychometric proper

The current research aims to identify the self-regulation of university students, as well as to identify the significance of the difference in self-regulation according to the variable of sex (male-female), specialization (scientific-human), and grade (first-fourth). To achieve the research objectives, the two researchers developed a scale of (28) items about self-regulation According to the theory of (Pandora, 1991). The scale was administered to (500) students from the first and fourth stages of Al -Mustansiriyah University who were selected based on the random stratification method for the 2020/2021 academic year. The results showed that university students have a good level of self-regulation. There are no significant differences in

Abstract

The current research aims to identify the communicative competence of university students, to identify the levels of communicative competence among university students and which of these levels are more common, and to identify the significance of differences in communicative competence among university students according to the variables of gender and specialization. The study population consisted of (782) male and female students, as the statistical analysis sample was limited to (400) male and female students to extract the psychometric properties of the current research tool. The study sample included (382) male and female students at the University of Baghdad who were chosen by the stratified random

This research aims at identifying the level of Reflective Judgment for University students in term of gender and stage. To this end, the researcher used Khaleel's scale (2016) for the Reflective Judgment. The scale was administered to the sample of the study which is (200) male and female level first-fourth university students. The results have shown that university students are on the level five of the Reflective Judgment, and the first-stage students have reflective judgment more than fourth-stage students. In the light of these results, the researcher has come with a number of recommendations and suggestions.     

Abstract

The current research aims to identify the communicative competence of university students, to identify the levels of communicative competence among university students and which of these levels are more common, and to identify the significance of differences in communicative competence among university students according to the variables of gender and specialization. The study population consisted of (782) male and female students, as the statistical analysis sample was limited to (400) male and female students to extract the psychometric properties of the current research tool. The study sample included (382) male and female students at the University of Baghdad who were chosen by the stratified random