The current research aims to study (the effect of strategy of analysis - synthesis duality in the collection of scientific fourth stage students and high-order thinking in Biology material). For evidence the objective of the research, the researcher formulated the following two null hypotheses: 1. There is no significant difference at the statistical level (0.05) between the average of scores of the experimental group students that will study according to the dualism strategy of analysis and structure and the average of scores of the controlled group students that will study according to the normal way in the collection. 2. There is no significant difference at the statistical level (0.05) between the average of scores of the experimental group students that will study according to the dualism strategy of analysis and structure and the average of scores of the controlled group students that will study according to the normal way to test high-order thinking. A current research was Identified by choosing scientific fourth stage students in the governmental diurnal secondary schools which obey to Baghdad education directorate / the first Karkh of studious year (2014- 2015), and among these schools the researcher selected Ajnadayn secondary of girls as a purposive sample. To achieve the aim of research, the researcher used experimental design a partial control, and was selected two divisions of the scientific fourth stage randomly, one of them represent the experimental group and another the controlled group. The sum of research sample was 69 students, 34 students of them in the experimental group and 35 students in the controlled group .The two groups of search were tested by four variables (the time age measured by months, scores of biology material in the test of end of the first course, the test of intelligence, and the scores of test of previous biology information) in addition adjust the other variables, also the scientific material was defined with the last five chapters of the Book of Biology which is scheduled to teach of studious year (2014- 2015). The behavioral objectives were formulated of these chapters and numbered 256 behavioral objective represented to six levels of Bloom's Taxonomy in the knowledge field (remember, absorbing, application, analysis, structure, and evaluation). The tutorial plans were prepared for the two groups of research and numbered 22 plans for each group. The researcher taught herself the two groups during the period of the experiment, which continued 11 weeks of the second semester of the academic year (2014-2015). With respect to research tools, the researcher used one tool for each dependent variable, as prepared collection test of last five chapters of the book of Biology of the scientific fourth stage consisted of 47 items represented the substantive questions, as well as the researcher adopted test of study in high-order thinking consisting of 30 items represented in the two types of questions: 15 objective paragraphs and 15 essay paragraphs, were checking the veracity of tools through articles on a group of arbitrators, have been applied to investigational samples one of them to see how clear paragraphs and time of answer and the other was for the purpose of test statistically analyzed by extracting Alsiakeomtraha characteristics, in addition to the extraction of the stability for both tests. After the end of the experiment, the two tools were applied on groups of search, then the students, answers were corrected and they were treated statistically, and the results were as the following: 1. There are statistically significant differences in favor of the experimental group in the collection test and the size of the average effect of the independent variable was (0.63). 2. There are statistically significant differences in favor of the experimental group in the high-order thinking test and the size of the average effect of the independent variable was (0.5). The results indicated that there is a positive effect of teaching by strategy of analysis – synthesis duality on the collection and the high-order thinking, and based on that the researcher put a set of conclusions, recommendations, suggestions.
The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann
... Show MoreWe need to know the basic facts concerning planning top and bottom limits including any critical levels or the threshold over which the cost would be much higher for land development. Therefore this paper concerned with Baghdad Municipality decision No.2/1004 dated 7/12/2004. The reason behind this decision is the hope to face up at least in the severe housing crisis in the city of Baghdad. This paper attempts to know the attitude of the local community in the general through a field study of people living near such dwelling where third floors are added of. This might indicate any positive or negative effects whether on short or long-term including its effect on the theoretical side including the population growth of Baghdad, the
... Show MoreThe research aims to identify the theoretical foundations for measuring and analyzing quality costs and continuous improvement, as well as measuring and analyzing quality costs for the Directorate of Electricity Supply / Middle Euphrates and continuous improvement of the distribution of electrical energy,The problem was represented by the high costs of failure and waste in electrical energy result to the excesses on the network and the missing (lost) energy,Thus, measuring and analyzing quality costs for the distribution of electrical energy and identifying continuous improvement leads to a reduction in missing and an increase in sales, as the research reached many conclusions, the most important of which is the high percentage o
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Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking
... Show MoreThe research aims to shed light on banking liberalization and explain its impact on attracting customers, especially since Iraq adopted this policy after (2003) due to the changes that occurred, as the Central Bank of Iraq granted flexibility to banks in setting the interest rate on deposits and loans as well as allowing the entry of foreign banks in the local environment. The research relied on the analytical method for the dimensions of banking liberalization represented by (liberating interest rates, liberating credit, legal reserve requirements, entering foreign banks, privatization) as well as the factors affecting the attraction of customers, and a number of Iraqi banks listed in the Iraqi Stock Exchange were selected as a
... Show MoreThe aim of this study is know the five leadership practices according to the theory of network of leadership by Black and Mouton for the presidents of the Taxation General Board from their prospective, that is through answering the questionnaire questions. To achieving the objectives of this study, the researcher organized a questionnaire form as a main instrument for data collection. It includes (30) items distributed into five leadership practices according to the theory of network of leadership. Each one is subdivided into (6) questions.
The questionnaire was distributed to the presidents of the Taxation General Board of (14). The researcher used the SPSS program to analyses the answers. Through the answers, h
... Show MoreThis research deals with leverage and its impact on the profitability of Islamic banks in Iraq for the years (2015-2018), the research variables of leverage have been analyzed and measured as an independent variable, profitability as a dependent variable, and the research is based on a main hypothesis: there is a moral relationship of statistical significance. Between leverage and profitability at The Islamic Cooperation Bank for the period (2015-2018). The results of the research showed that there are moral (exorcist) relationships between the ratio of leverage and profitability indicators, as the higher the leverage ratio, the higher the profitability indicators. In addition, The Islamic Cooperation Bank has adopted a conservative poli
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... Show MoreThe research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq
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