the mental image is so important in human life as one of the major standers for his trends and behavior, and as the human nature requires to interest in things based on how much it’s close to and how much it effects on his interest, So the neighborhood countries was one  of the topics that occupied the attention of the Iraqi individual and pushed him to form perceptions of them based on the cultural heritage and the historical relations of Iraq with these countries as well as the actions of neighboring countries on Iraq and the resulting effects on the course of events. the mental image is so important in human life as one of the major standers for his trends and behavior, and as the human nature requires to interest in things bas

يهدف البحث الحالي إلى التعرف على المشكلات التعليمية والمشكلات النفسية لدى الطلبة المتميزين في المرحلة المتوسطة، وتألفت عينة البحث من (246) طالب وطالبة من مدارس المتميزين والموزعين على (4) مدارس، (2) في الكرخ الأولى و (2) في الرصافة الثانية، وقد اختيروا بالأسلوب العشوائي. وقد قامت الباحثة بإعداد أداة لقياس المشكلات التعليمية والنفسية، كما قامت باستخراج الخصائص السيكومتربة للمقياسين، وتم حساب ثبات المقياسين بطري

يهدف البحث الحالي إلى التعرف على الأمانة العلمية لدى طلبة الدراسات العليا (ماجستير ودكتوراه)، وتألفت عينة البحث من (210) طالب وطالبة من كليتي (التربية ابن رشد) و(العلوم مختلط) التابعة لجامعة بغداد، وقد اختيروا بالأسلوب العشوائي المتناسب. وقد قامت الباحثة بإعداد أداة لقياس الأمانة العلمية، وتم استخراج الخصائص السيكومترية للمقياس، وحساب ثبات المقياس بطريقة ألفا كرونباخ. وتم استعمال عدد من المعالجات الإحصائية لل

على الرغم من ان خداع الذات تعد صفة متعلقة بالإنسان، الا انها قد تصبح خطرا من اخطار سلوكيات الانسان، لذا ينبغي على الافراد الذي يمارسونه ان يفكروا بجدية بالأضرار التي تلحق بهم. فضلاً عن ان تلك الممارسات لخداع الذات ينبغي ان تنجز في وقت من الأوقات، وهذا بحد ذاته يؤثر على أداء الاعمال والمهام الأخرى، ومنها مواصلة التعليم، مما قد يؤدي الى التعرض لازمات عدة. ان خداع الذات يعد من الأمور الخطيرة لتعلقها بالأخلاق، ولق

Most companies use social media data for business. Sentiment analysis automatically gathers analyses and summarizes this type of data. Managing unstructured social media data is difficult. Noisy data is a challenge to sentiment analysis. Since over 50% of the sentiment analysis process is data pre-processing, processing big social media data is challenging too. If pre-processing is carried out correctly, data accuracy may improve. Also, sentiment analysis workflow is highly dependent. Because no pre-processing technique works well in all situations or with all data sources, choosing the most important ones is crucial. Prioritization is an excellent technique for choosing the most important ones. As one of many Multi-Criteria Decision Mak

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

         The main objective of this study is to measure the Impact of global financial crisis on some indicators of the Saudi Arabia's economy using the Mendel-Fleming model, the importance of the study applied by focusing on the theme of general equilibrium in the face of fluctuations in the global economy. Study used a descriptive approach and the methodology of econometrics to construct the model. Study used Eviews Program for data analysis. The Data was collected from the Saudi Arabian Monetary Agency, for the period (1997-2014).Stationery of the variables was checked by Augmented Dickey-Fuller (ADF) and Phillips Perron (PP) unit roots tests. And also the co-integration

The process of capital investment appraisal takes hold the attention of managers and accountants of the industrial companies. This process involves the use of multiple and diverse financial evaluation methods to measure the economic attractiveness of capital investment peojects. This multiplicity and diversity of financial evaluation metods have been the motive of this research to: investigate some organizational variables such as the desired objectives, identify managerial procedures which regulate the capital investment process, specify evaluation methods and examine the relationships between these variables and evaluation methods actually used by a sample of public industrial companies in Jordan.

    The data wa