The phenomenon of multi-class construction and landlords has increased in Iraq, and this is not justified except because of the change in the economic and social conditions in it, because like any social system interacts with what happens in society, whether it is positive or negative, and since the vertical housing system contains common parts and these parts need to Maintenance and preservation, and in order to continue to perform the construction and other parts in an effective and regular manner for a long period of time and with appropriate efficiency, it must be maintained, and maintenance is one of the most important and difficult problems facing the partners. It is recognized that it is not possible to understand these practical dif

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

This study aims to identify the degree of Arabic language teachers at the secondary stage possessing the teaching competencies necessary to develop the skills of literary savor among their students from the perception of educational leaders in Bisha Province. To achieve the objectives of the study, the descriptive approach was used by adopting a comprehensive survey method. The study sample consisted of (48) school principals and Arabic language supervisors in Bisha Province who supervise the teaching of Arabic language at the secondary level in Bisha Province. The necessary data was collected using a questionnaire. The results of the study revealed that the evaluation of the study sample for the degree to which Arabic language teachers

مشكلة البحث:

بين الحين والآخر تتصاعد الصيحات مطالبة بإصلاح النظام التعليمي لكي يتوافق هذا النظام مع ما يحدث في العالم من تطورات علمية وتكنولوجية تترك بصماتها على مختلف قطاعات الحياة .

ويعد المعلم وبلا شك ركنا أساسيا في هذا النظام ،وذلك لما للمعلم من تأثير أساسي في عملية التعليم والتعلم . ماذا يجدي إذا ما طورنا مناهجنا، واحسنا مباني مدارسنا، وأكثرنا من الوسائل والتقنيات ،ولم نوفر المع

Anger is one of the problems of scientific importance that psychologists and education scientists are interested in, especially societies and educational environments, because if a child’s anger continues to develop into violence, then it becomes an unusual behavior, and an indication of the child's lack of adaptation to his family and his environment (Moses, 2013: 4)                                                               &n

The organizational integration forms a necessity according to McKinsey model, especially for service organizations. In the context of various service sector developments, importance adoption of compact mechanisms by these organizations to upgrade their services has increased and senior management must be more aware of environmental, competitive and developmental requirements. It gets more important when it shows in an organization seeking at excellence of making services within its policies and strategies. Subject organizational integration dimensions (strategy, structure, systems, style, staff, shared values, and skills) are effective components in directing behaviors of employees and organization. This motivated both researcher

The study aimed to identify self –affirmation degree, tendency degree toward perfection, awareness degree of creativity among fine arts institutions students, and the significant correlation between self -affirmation and its tendency toward perfection, and the awareness of creativity among fine arts institutions students. To achieve these objectives, the author had constructed two scales: one to measure self –affirmation among the sample based on “Lang& Jakobowski theory” (Lang& Jakobowski, 1973) that consisted of (54) item divided into two parts: qualitative and situational. The other scale is to measure the tendency toward perfection depend on (flett & Hewitt, 1991) that composed of (46) item divided into two sectio

The research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and