Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (consist of 24 items) was evaluated as a tool for data collection. In order to test the research hypotheses, a set of statistical measurements were used to analyze the data and reach the results using the SPSS statistical application.
The research aims to identify the relationship between mathematical ability and academic resilience among secondary school students. The research sample consisted of (280) students of the fourth scientific grade in secondary and preparatory schools of the General Directorate of Education in Baghdad / Karkh 2. The researchers built - based on previous studies and literature - a test of mathematical ability and a measure of academic resilience. The researchers used the T-test and Pearson's correlation coefficient to compare the results. The results revealed that fourth-grade students possessed mathematical ability and academic resilience. The research proved the existence of a positive correlation between mathematical ability and academic
... Show MoreAbstract: The aim of the current research is to identify (the relationship between deep understanding skills and mathematical modeling among fifth grade students) the research sample consisted of (411) male and female students of the fifth grade of biology distributed over the General Directorates of Education in Baghdad / Al-Rusafa / 2 / and Al-Karkh / 1 /, and two research tools were built: 1- A test of deep understanding skills, consisting of (20) test items and a scale for two skills. 2- The second test consists of (24) test items distributed among (18) essay items and (6) objective items. The psychometric properties of validity, stability, discriminatory strength, and effectiveness of alternatives were verified for the two tests fo
... Show MoreThe research aims to identify the level of functional engagement and hope-based thinking of kindergarten teachers, identify if there is a significant difference in functional engagement and hope-based thinking in terms of specialization and years of service for kindergarten teachers, identify if there is a significant correlation between functional engagement and hope-based thinking of kindergarten teachers. The current research is determined by kindergarten teachers in the Second Rusafa Baghdad Education Directorate for the academic year (2022-2023). In order to achieve the objectives of the research, the researcher prepared a functional engagement scale, which consists of (45) items in three areas: Perceptual and functional engagement
... Show MoreThe research aimed: 1. Definition of family climate for the university students. 2. Definition of statistical significance of differences in family climate variable depending on the sex (males - females) and specialization (Scientific - humanity). 3. Definition of academic adjustment for university students. 4. Definition of correlation between climate and academic adjustment. The research sample formed of (300) male and female students by (150) male of scientific and humanitarian specialization and (150) female of scientific and humanitarian specialization randomly selected from the research community. To achieve the objectives of the research the researcher prepared a tool to measure family climate. And adopted the measure (Azzam 2010)
... Show MoreThe Present research aimed at identifying:
1- The level of environmental stress among preparatory students
2- The level of self-rebellion among preparatory students
3- The correlation between the two variables of research (environmental stress and self-rebellion) and the extent to which the independent variable contributes to the variable of the middle school students.
The current research has determined the students of the fifth stage of the preparatory stage and all the branches in the departments of education in Baghdad province the morning study for the academic
... Show MoreThe current research aims to identify the level of both psychological comfort and job performance among a sample of high school teachers for the academic year (2019-2020). The researcher has built two tools to measure psychological comfort, and one to measure job performance. The researcher applied the two scales to a random stratified sample of (100) male and female teachers. The results showed a low level of feeling with psychological comfort among secondary school teachers and a good level of sense of job performance. There is no statistically significant difference in the level of psychological comfort according to gender. There is a significant difference in psychological comfort according to the variable of the length of service in
... Show MoreThe objective of the research is to evaluate the risk management practices of the variables (risk management structure, risk management methods, key components of risk management) and their relation to the principled behavior of managers behavior(innovation, proactive, risk acceptance) By adopting the questionnaire as a main tool in collecting data from managers in the National and raq insurance companies of (50) officials Department manager, department administrator, unit administrator, and analyzed their answers using the SPSS In calculating arithmetic mean, standard deviation, percentage weight and simple correlation coefficient. The most prominent conclusions were:1.There is a positive trend in the sample in both companies and a high
... Show MoreThe aim of the research is to identify the relationship between health anxiety associated with Coronavirus (Covid 19) and its relationship to health behavior among Baghdad University employees, as well as to identify the differences in health anxiety and health behavior according to the variables (gender, occupation, and age). To achieve the objectives of the research, a scale was designed to measure the health anxiety in addition to the adoption of the health behavior scale prepared by (Renner & Schwarzer, 2005). The two scales were applied to a sample of (277) academics and (206) employees, while the number of students was (667). The sample was chosen by electronic application from a number of colleges at Al-Jadiriyah Complex. Afte
... Show More