من الاهداف المهمة لتدريس الكيمياء في المرحلة الثانوية التعرف على الثروات الطبيعية وكيفية استغلالها والاستفادة منها (وزارة التربية والتعليم ,1970)ومن اهداف تدريس الكيمياء التي يشير اليها  المختصون ,مساعدة الفرد على التكيف الايجابي والناجح مع بيئة بما يحدث لمكوناتها مع تغير وما يدخل على بنيتها من عوامل مستجدة (كاظم ,1973) على ان يتم ذلك من خلال الشعور الايجابي لدى الافراد بدفعهم للاسهام في تطوير البيئة من

The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific &nb

The research deals with the important and modern two subject (career path and the type of training program), and tries to find identify the extent of the impact of the requirements of a career path in determining the type of training program in the Ministry of Oil.

In order to achieve the aim of the research was the formulation of the following hypothesis: the impact of the requirements of the career path a meaningful moral influence in determining the type of training program.

The survey was adopted in the search, and sample consisted of (75) people were a factor in the Oil Ministry of People's managers and officials and staff, and used the questionnaire as an es

Modern sports clubs in Baghdad are in urgent need of adopting advanced technologies to enhance the efficiency of their operational and administrative processes. Among the most prominent of these technologies is cloud computing, which offers flexible and cost effective solutions for data storage and application management. However, sports clubs in Baghdad face significant challenges in adopting this technology, manifested in technical and administrative obstacles that limit the full utilization of cloud computing capabilities. The research problem lies in identifying and analyzing these obstacles, with the aim of providing a comprehensive understanding of the challenges faced by sports clubs in Baghdad. Sports clubs deal with a huge amount o

This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of gove

research aim :
- The research aimed to investigate the effect of two treatment
methods in the gaining of fourth grade students in geography
object.
- Research hypothesis
 there are no statistically significant differences at the level of ( 0.05 )
in the average level of achievement in geography between the first
experimental group ( strengthening lessons ) and the second group
( re- teaching )
 no individual differences statically significant at the level of ( 0.05 )
in the average level achievement in geography object of the second
experimental group ( re- teaching ) and the first experimental group
( strengthening lesson )
 the research sample : the researcher selected randomly Baghdad

The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

Abstract:

Objective (s): This study aims to assess nurses' knowledge and practice regarding physiotherapy protocol at intensive care units

Methodology: descriptive cross-sectional study design executed at the ICU in the city hospitals of AL- for the time of 13^th October/ 2021 to 7^th April /2022. Questionnaire filled by 75 nurses who work in ICU who had chosen by non-probability (purposive) selection collected the data. Then the researcher used an observational checklist to evaluate nurses’ practice. The data was analyzed using descriptive statistics and SPSS.

Results: the study found a deficit in nurses’ knowledge and pra

This research aims at studying and analyzing the creative research thinking of the educational staffs in private universities and colleges, and also the role of incentives, in its materialistic and moral sides in the development of such thinking and the pack of restraints which cause decline in interest level of the scientificresearch, and its weak role in the development of universities in Iraq, despite the interest of the Ministry of Higher Education and Scientific Research in Iraq in scientific research as part ofits academic and humanitarian targets.Based on study and analysis, and the using if some of statistical methods such as the Alpha Chronobaghcoefficient and the (T. Test)(F. Test),the research reached a number of conclusions.