TV drama has gone through many developmental stages until it reached and settled in the form of TV series of thirty episodes. Alongside the development of the TV technologies and the widespread of satellite channels, the form of the TV drama has changed and the series has consisted of two parts and then parts multiplied until they amounted to ten parts and more. This form of TV drama has become an artistic phenomenon, that once the series is displayed on one of the channels and achieves a noticeable success, its producers work to produce a second part of that series and so on. This form of TV drama has remained away from being researched.
This has urged the researcher to accomplish this study entitled (TV series of multiple parts fro

The aim of the research is to assess the quality of the university accounting education system in Iraq. The researcher relied on the opinions of a sample of academics specialized in this field by preparing a checklist focusing on a set of axes that would affect the quality of accounting education in the Iraqi environment.

 The most prominent finding of the research is that the quality of accounting education in Iraqi universities is medium and differs from one university to another in some quality components. In addition, the prescribed curricula and study plans applied in the accounting departments do not live up to the required level, as the largest proportion of those curricula are theoretically d

المستخلص: يهدف البحث الى التعرف على بقاء اثر المعلومة عن طريق الاجابة عن السؤال: ما مدى بقاء اثر التعلم بين التعليم الالكتروني والتعليم االحضوري ؟ تم تطبيق البحث في العام الدراسي( 2020-2021 م) في العراق. تم استخدام المنهج الوصفي بالاسلوب المقارن في عقد مقارنة بين التعليم الالكتروني والتعليم الحضوري. وكان مجتمع البحث من طلبة المرحلة الرابعة كلية التربية للعلوم الصرفة – ابن الهيثم ,و العيتة من قسم الرياضيات الم

The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

The present study aimed to identify teaching problems which facing the teachers for first three grades classes, and if these problems different according to some variables teacher qualification, experience period, class grade). The study sample consist of (137 )

 female teachers who teach the first three grades in Braimy city in Oman, teachers spread in five government schools. Both researchers developed questionnaire to measure problems faced by the mentioned teachers, consist of 50 questions distributed into 4 dimensions (teacher, students, the curriculum, the evaluations), Also researchers checked questionnaire validity and stability. The results indicate to: The most common probl

يعد التعلم النشطعملية نشطة ذهنية يبذٌل بها العقل الجهد الكافي لإِكتشاف المعرفة فالمعلمليس ناقلاً فيه للمعرفة ،) وانما مرشداً وموجهاً والمتعلم محور العملية التدريسية فيه،إِي عمليةإِبداع يختار منها المعلمما يستطيع الابداع فيه وتركيبه)حارص، 2015:6 والتعلم النشط طريقة تعاونية يشترك فيها جميع المتعلمين بالأنشطة والواجبات المتنوعة التي تسمح لهم بالأصغاء الإِيجابي والتحليل السليم للمادة والتفكي ا رلابداعي اذ تت

Insurance Companies perform a prominent role in providing services and bolstering national economy, and they contribute in achieving the aims of the economic development plans in addition to many other social and economic benefits. So it is necessary to evaluate the activity of these companies continuously to define performance level and its nature. Financial analysis is one of the important instruments that helps in analyzing and explanation of data in such a way that enable administration to define performance level and diagnosing strength and weakness points. This study tackles the state of affairs of the Iraqi Insurance Company which is considered as one of the active national institutions, due to its distinguished role in collecting

         This study attempts to determine the necessary teaching competencies for teachers and the level of their importance in the development of their performance professionally and scientifically, and the progress towards a better future to achieve an effective level. Accordingly, the research community consists of the morning-preparatory schools for boys at the General Directorate of Education of Baghdad \ Rusafa². The study sample included (68) teachers constituted 88.31% of the total community of teachers. As for the research tools, the researcher adopted the descriptive method by using the observation method in which the researcher prepared a list of teaching. For verifying the re

خضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا