This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

The goal of this study is to investigate the relationship between the student and the teacher and the student's behavior for a subject of the student in the intermediate stage, the sample contained (568) student, (266) male and (302) female.
The scale of student – teacher relationship was built according to a questionnaire pointed to a sample of the students, adding to that reviewing a number of previous scales and studies which was about the same topic, and in the same way a measure of student behavior was constructed.
Results showed that there was significant relation between the student's teacher relationship and student behavior, and the level of student- teacher relationship is higher than the average of the population that

The current research aims to determine the requirements of Trends of International Mathematics and Science Study (TIMSS 2019) and to find out the extent to which the content of science textbooks for grades (1-4) in the Sultanate of Oman includes the requirements of (TIMSS 2019). Only the Cognitive Process dimension has been considered when conducting the analysis. The study population includes all science books from the first to the fourth grade for the academic year 2021-2022. The study identified and organized the requirements in the study tool, which is a list of requirements of (TIMSS 2019). After confirming its validity and reliability, the analysis was performed, and data were collected and analyzed statistically using frequencies

The aim of this research is to apply the concept of total value management to improve the process design of producing the toothpaste in Al Mammon factory one of the in the general company of food industry. The concept of total value management is concerning with achieve more than one values which are important for the customers as these values are related to the customers satisfaction. The research problem is that the factory did not measure the effectiveness of process design as this company has weakness in analyzing this effectiveness in synchronies with total value management. On the other side, the company did not give more attention to the cost of products and selling prices within the value cost/ profit which is one of the

Abstract

The study presents a mathematical model with a disaggregating approach to the problem of production planning of a fida Company; which belongs to the ministry of Industry. The study considers disaggregating the entire production into 3 productive families of (hydraulic cylinders, Aldblatt (dampers), connections hydraulics with each holds similar characteristics in terms of the installation cost, production time and stock cost. The Consequences are an ultimate use of the available production capacity as well as meeting the requirements of these families at a minimal cost using linear programming. Moreover, the study considers developing a Master production schedule that drives detailed material and production requi

The Behavioral Disorders of Primary School pupils the son of Alcohol and Non Alcoholic

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

The present study aims at exploring tow cultural intelligence scales of preparatory school students. It also aims at finding out the statistically significant differences according to gender and specification. Accordingly, the present study seeks to answer the following questions:

1. Is there cultural intelligence of the preparatory school students?
2. Is there any statistically significant differences according to gender and specification variables?
3. Is there a scale more effective than cultural intelligence scales?

The stratified random sampling method is used to for selecting the sample of (216) students of scientific and humanistic specifications from

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The research falls in to three sections: the first section has two parts; the first one includes a general description of the research: its   problem, aim, limitations, methodology, and the terminological definition. The second part presents historical background of the weekly school speeches in Iraq and their types. Section Two has two parts: the first is about the principles of writing weekly speeches, their elements, and principals, their conditions. As for the second part, it is about introducing four samples of weekly school speeches distributed as two taken from Al-karkh sector and two taken from Al-rusafa'a sector. The third section: analyzing the content of the sample and giving a short historical background abo