The current research aims to know on influence strategy (thinking – pairing – sharing) in learning subject of Islamic civilization of Arab and keep it for students 4th class / literary in order to aim of research , the researcher takes measures of experimental method which included selection of experimental designing with partial adjustment in two groups (experimental and controlling) . Experimental group studies according to strategy (thinking – pairing – sharing) , while controlling group studies according to normal way , the researcher choose Zari secondary school for boys in Baghdad intently to run experiment within it. Sample of studying consist of from (64) students , by (32) student in experimental group and (32) students in controlling group . The researcher requited between two groups of research in variables which former studies have indicated and specialized literatures them about likehood its influence on results of experiment such as: (level of intelligence and former information , level of learning for father and mother , and time age for students counting by months) then researcher try adjustment number of interior variables which have impact in following variable is not by independence variable . The experiment start on Sunday in 10 / 10 / 2010 , where the researcher have studied by himself two research groups which include learning subject prepared teaching it in 1st term are (one four doors) from book of Islamic civilization of Arab and keep it for students 4th class / literary for academic study (2010 – 2011) in Iraq .After that researcher formulate behavioral aims for it and its number (188) aims that run providing fit teaching plans which reach its number about (26) plans for each group . The researcher prepared post- collectall choosing consist of (48) items from type of multi-test . It have confirmed from its stability and right and extraction of difficult coefficient and distinctive power for its items then run employment on two research groups in day (16 / 1 / 2011) after completion of experiment which takes complete studying term then repeat employment post learning test itself after pass (21) days for measure keep by learning . With use T-test for two independence samples as result from studying confirmed superiority students of experimental group on students of controlling group in learning and keeping with it , on the light the researcher advise as following :- 1- Training and encourage teachers on follow learning ways which the student is being within it as axis of teaching process Importance confirming of educational supervisors on importance strategies of co-operational learning such as strategy (thinking – pairing – sharing) during their field for visitations teachers . The researcher suggested that run number of complementary studies for current studying in which run studies aim to use strategy (thinking – pairing – sharing) in other variables like :- 1- In stage of other studying 2- On males and females .
The 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
... Show MoreThe present theoretical study analyzes the legacy of the Chicago School of Urban Sociology and evaluates it in the light of the growth and development of Chicago City and the establishment of sociology in it. Sociology has become an academic discipline recognized in the United States of America in the late nineteenth century, particularly, after the establishment of the first department of sociology in the University of Chicago in 1892. That was during the period of the rapid industrialization and sustainable growth of the Chicago City. The Chicago School relied on Chicago City in particular, as one of the American cities that grew and expanded rapidly in the first two decades of the twentieth century. At the end of the nineteenth centur
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Abstract  
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The 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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Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.
Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i
... Show MoreAs a result of the entry of multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an
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يهدف البحث الحالي التعرف على اسباب السرقة لدى تلاميذ المرحلة الابتدائية كما يراها معلموهم ومعلماتهم ، وعن الاساليب المتبعة في معالجة ظاهرة السرقة من قبلهم ، ولقد شملت عينة البحث على ( 200 ) فرداً من معلمي ومعلمات تلاميذ المرحلة الابتدائية في مدينة المكلا للعام الدراسي ( 2004 ـ 2005 ) ، وقد استخدمت الباحثة استبياناً أعدته كأداة للوصول الى اهداف البحث بعد ان تم التأكد من صدقه وثباته ، استخدمت الباحثة معادلة ارتب
... Show MoreThis research is important because of the importance of the subject matter and the implications for the future of development in Iraq. This requires linking the accounting systems with the economic developments. The accounting system we will address in this research is the cost accounting system and its role in determining value added tax. The value added tax and the extent of the relationship with the general accounting principles of cost accounting through which the value added is determined provided the use of a sound and effective cost system.
The problem of research was about knowing the role of cost accounting in determining the value added
... Show MoreThere is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.