That the strength of the community and its cohesion and integrity of its structure and morals and the prevailing relations and the strength of its institutions depends all on the numbers of a generation of students saturation of the culture of the nation and proud of its heritage and maintained their customs and traditions and voluntarily accept its laws. Students are the future leaders who are more than capable of giving, they represent class they are educated conscious backbone of the nation and the subject of their hopes, and their wealth and energies warehouse actors produced, and one of the key pillars in achieving developments in all areas of life.

Based on the above, the current research aims to identify:

. reflect

The study seeks to explore the mental-math level among intermediate-school students. To this end, the researcher raised a question. What the level of mental math among students in the intermediate stage? Total of (576) male and female students were chosen from different schools at Al-karkh side \ general directorate of Baghdad education. So as to answer research question and hypothesis, a questionnaire of (30) items designed by the authors was administered to the study sample. T-test was used to analyze the collected data at the level of significance (0.05). Expectancy means (15) showed significant difference comparing to the achieved mean (10, 10) on mental-math test. The study concluded with students has a low level of mental math. The

The present study aimed to investigate the Listening  anxiety level among Iraqi preparatory students who study English as a foreign language . The sample of the present study consists of (165) students from Iraqi EFL preparatory school students chosen randomly from Baghdad city, to achieve the aim of the  study, an adopted instrument ;English Foreign language listening anxiety scale, after ensuring the validity and reliability of the instruments, it applied and the data collected. Then a number of statistical tools to analyze the data. The researcher found that Iraqi EFL students have a high degree of listening anxiety. Finally, some conclusions, recommendations, and suggestions have been exposed

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

Affinity is a term used to describe the amount of the adhesion bond between asphalt binder and aggregate. Adhesion force may be used as indicator to the amount of energy or work required to breakdown the adhesive bond between asphalt binder and aggregate. In order to study affinity between asphalt binder and aggregate, a modified device is manufacture locally similar to Rolling Bottle Test (RBT) to Predicted the degree of affinity between asphalt binder and aggregate; taking into consideration mineral composition with physical properties of asphalt binder to measure required force to separate asphalt binder from aggregate surface. In this study, suggest new parameters to represent the stripping or affinity phenomena (aff

This paper studies the main characteristics of the traditional urban configuration of Arab cities, as an important built heritage, discussing the approach adopted with such configuration at the local level, and examines its ability to preserve the character of the city, as well as, its responsiveness to the recent  requirements of its society that constantly change; in order to reach the appropriate procedures to deal with the traditional urban configuration of the Iraqi city to achieve a vital cultural communication with the vernacular built heritage, by dealing with the Form-Moral Values structure. Due to its importance within other traditional Iraqi cities, the research chose Al-Kadhimiya as a case study, so it discusses and compares

The aim of the research is to identify the role of public relations in promoting tourism by the Palestinian tourism and travel companies in Gaza from the public relations officer’s point of view in those companies.
The researcher used the descriptive analytical method as the most appropriate for such studies and implemented the questionnaire as a tool to obtain the required data from the respondents.
The Researcher reached several conclusions:
1- There is a low percentage of women working in the field of public relations in Palestinian tourism establishments in the Gaza Strip, where the percentage did not exceed 5%.
2- The interpersonal communication counted as one of the elements of integra

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

This study examined the imperative construction: the command, the interrogative, the prohibition, the call, and the wish. In the Diwan of Al-Shamakh bin Dirar; where the poetic verses were monitored in each of the topics of the student's creation, and the rhetorical meanings that he came out with. What is new in this study is that it is the first to study the demanded composition in the poetry of a glorious poet, Al-Shammakh bin Dirar Al-Dhubyani. As his poetry did not receive such a study, it sought to employ what was written by rhetoric scholars, in an attempt to explore the demanded composition in the poetry of Al-Shamakh. The study adopted the descriptive analytical approach, which is based on counting the number of times the poet us