The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

Current search targeted to:
  1 - Measurement of double-thinking among university students.
  2 - Identify the significant differences in the degrees of double-thinking members of the sample according to the variables of sex (male - female), specialty (I know - a human).
      To achieve the objectives of the research chose researcher samples from the community of the first search for statistical analysis, has reached 400 students, and the second sample of the application of the final, has reached (480) students were selected randomly with simple check of equal value, and the researcher building a search tool double think, After the completion of the scale-building measures think

Students' passive listening to their teacher's reading is one of main
reasons behindtheir weakness in the reading skill which in its turn may
hinderachieving the in desired objectives.
When exploiting critical thinking, which will lead to deeper
understanding of the intellectual content, in learning and accurate and
correct students' outcomes.
Active listening allows paying attention to the speaker, asking him,
arguing with him, judging what he says, and making decision on what
he says. For this reason, the researcher felt the need for preforming a
study to identify the effect of critical listening on developing students'
critical thinking at reading in the Kurdish language department.
The researcher has

New Schiff bases derivatives [IV]a-e is prepared via condensation of Derythroascorbic acid with p-substituted aldehydes in dry benzene. To obtain these derivatives, the 5,6-O-isopropylidene-L-ascorbic acid[I] was chosen as starting material, compound prepared from the reaction of L-ascorbic acid as starting material. Compound[I] was prepared from the reaction of L-ascorbic acid with dry acetone in the presence of hydrogen chloride. The esterification of hydroxyl groups at C-2 and C-3 positions with excess ofethyl α –chloroacetate in the presence of sodium acetate produce acorresebonding ester [II] , which was condensed with hydrazine hydrate to give new hydrazide [III] . The new Schiff bases [IV]a-e were synthesized by reaction of acid h

the most important purposes and uses of the test results in the educational sector. This is because the quality of tests is related to their ability to predict the learner's behavior in the future, and the accuracy of the educational and administrative decisions that are taken in light of their results. The study aimed accordingly to reveal the predictive ability of the university Grade Point Average (GPA) in the Score of the specialized test for the position of teacher in the Ministry of Education in the Sultanate of Oman. It further aimed to investigate the differences in the predictive ability according to the specialization and academic year using the descriptive approach. The sample of the study consisted of (349) s/he students enro

Role of public relations (PR) and from one community to another, depending on the different cultures of these societies in General, and different ethical values established by their practitioners in these communities organizations  , public relations in developed societies, and in  some developing countries have taken great strides to contribute to the strategic planning and decision-making, in the framework of their commitment to the values and ethical standards for practitioners, In contrast, we find that applied in Iraq still skips phase coordinate with different communication means with the aim of advertising and publicity for the organization. As a result of the limited recognition of the strategic and vital 

New Fourteen compounds were synthesized in four steps. The first step included synthesis of 2-biphenyl fused ring of imidazo(1,2- a)pyrimidine from the reaction of 2-aminopyrimidine and biphenyl phenacyl bromide . The second step was introduced aldehyde group from the reaction of 2-biphenyl fused rings of imidazo(1,2-a)pyrimidine with POCl3 in presence of DMF and CHCl3. 3-Carbaladehyde derivatives of fused imidazo/pyrimidine was reacted with different aromatic amines to afford new Schiff bases. These new 3- imines derivatives was reduced by using sodiumborohydride to yield another new 3-aminomethyl-2-biphenyl imidazo (1,2-a)pyrimidine derivatives in moderate yield .Some new prepared compounds were identified by melting point, FT- IR , 13C-

على الرغم من التقدم العلمي والتكنولوجي للمعلومات فما زالت الذاكرة تقوم بالدور الاساس بغض النظر عن الامكانيات العلمية في العصر الحديث من حيث ان الكثير من مفرادات الثقافة الانسانية ينقل من جيل الى اخر بواستطتها, ومن الصعب تصور حياة نفسية مقصورة على الحافز فقط, اننا لو اقتصرنا على الحافز لكان التفكير غير ممكن لان الذاكرة هي التي تصل الحافز بالماضي وابسط صورها هي الذاكرة الاولية . فلولا الذاكرة لما تكونت ال

the appearance and increasing of the young immigration within 2015, the researcher intuition as a mother and part of the society, and the role of the psychological attitude in enabling the individual to make decision, in the light of all the above come up the need for studying this problem.
The study aims at finding out:
1. The mental strain of the study sample.
2. The differences in mental strain of the study sample according to the gender, specification, the university, the study (private, not private), and if they have immigrated friends or relatives out of the Iraq.
3. The study sample attitudes towards immigration.
4. The study sample levels of attitudes towards immigration.
5. The differences in the sample attitud