The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

جاء هذا البحث في اربع مباحث تناول المبحث الاول الاطار العام للبحث ،وتناول المبحث الثاني (الدراسة النظرية) بيان تاريخ المعجمات اللغوية والتعريف بها وباهدافها ووظائفها وانواعها والمادة التي تناولتها وتنظيمها وترتيبها ،وتناول المبحث الثالث(الدراسة العملية) التعريف بالمعجمات اللغوية الورقية والمحوسبة المتوافرة في مكتبات عينة البحث وبيان مدى استعمالها من طلبة الدراسات العليا ، وتناول المبحث الرابع الاستنتاج

The research aims at recognition of The rate of performing tasks done by the scientific committees in the scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads. To find any statistically significant differences in the responses of the research sample to the rates performance of the scientific committees in scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads, according to the two variables of the social gender; male and females, and field of specialization of Scientific and Humanities. The research sample consisted if (107) heads of the scientific department in the University of Baghdad. The researchers designed a

The current research aims to identify the level of mental alertness among students of the Department of Chemistry in the Faculty of Education for Pure Sciences – Ibn Al-Haytham during the academic year (2022-2023). To achieve this goal, a descriptive approach was followed. The research community was identified as all chemistry students across the four grades (first, second, third, and fourth). A sample from each grade was selected for the current research. A tool was prepared to measure mental alertness within the research sample. The researcher adopted the scale by Baer, Smith, Kristemoyer, & Tany (2006), which was developed by Al-Buhairi et al. (2014), ensuring its validity, reliability, and psychometric characteristics, making i

Background: Halitosis represents a common dental condition, although sufferers are often not conscious of it. It is common among humans around the world and is usually caused by an accumulation of bacteria in the mouth as a result of gum disease, food, or plaque. This study aimed to determine the prevalence of oral hygiene practices, smoking habits and halitosis among undergraduate dental students and correlate the oral hygiene practices, oral health conditions to the prevalence of self perceived oral malodor. Materials and Methods: Clinical examination of 250 dental students and a self-administered questionnaire were included in this study. A questionnaire was developed to assess the self-reported perception of oral breath, awareness of b

The importance of knowledge is represented in the use of various sources of information, the corresponding to the same level of importance is the use of modern means and technologies in the delivery and investment of these sources to the beneficiaries, among these means and technologies are the multimedia that deal with most of the human senses, but the most important of which is sight and hearing, if these are invested the means in the field of education will give many positive results, such as the speed of receiving information, its clarity, and its freedom from impurities and influences, as well as its stability in memory as it is based on nderstanding, not memorization. On this basis, the experience of supporting the education process

The aim of the current study was to evaluate the knowledge and perception of the fifth stage pharmacy students (college of pharmacy/ University of Baghdad /Iraq) regarding generic medicines. This study is a cross-sectional study carried in a college of pharmacy /University of Baghdad during the period from (November 2018- March 2019). The number of students included in the current study was 168 undergraduate stager pharmacists. A questionnaire was used to collect data of the study. Nearly 86% of the students said that they had heard of generic and brand medicines, and pharmacy was the main source of knowledge regarding generic medicines (66.7%).  About (33.3%) of the respondents agreed that generic medicines are bioequivalent to br

Objectives: The study aims at assessing the parental treatment and aggressive behaviors among adolescents and to find out the association between parental treatment and aggressive behavior.       

Methodology: A descriptive correlational design that is initiated for the period of January 1st to July 5^th, 2021; The sample of the study includes 220 from the intermediate school male students in schools in the Karkh and Rusafa in Baghdad have ranged in age from (13-15) years, the researcher used the convenient sampling method (non-probability sample) in which the students were selected purposively. Parental Treatment Scal

ملخص البحث: تعتبر مشكلة تعاطي المخدرات من المشكلات التي تؤثر في بناء المجتمع وأفراده لما يترتب عليها من آثار اجتماعية واقتصادية ونفسية سيئة تنسحب على الفرد و على المجتمع، كما أنها ظاهرة اجتماعية مرضية تدفع إليها عوامل عديدة؛ بعضها يتعلق بالفرد والبعض الآخر بالأسرة والثالث بالبناء الاجتماعي ككل. وتعد ظاهرة انتشار المخدرات من الظواهر الأكثر تعقيدا وبارزة هذه الظاهر ة وإحدى مشكلات العصر، الشاملة في المجتمع، و