The phenomenon of poverty is one of the most important phenomena facing the world at large. Despite the tremendous technological progress witnessed by mankind and despite the unprecedented high levels of world economic production, poverty remains the greatest challenge facing the world. Statistics and studies have shown that poverty is caused by several problems: (health, social, economic, educational, etc.) These problems are obstacles to the ability to obtain employment opportunities, which leads in the beginning to the growth phenomenon of unemployment, and ultimately to the growth of poverty.

The results of a range of research in the field of psychology have confirmed that children from poor homes suffer from a high level of

This study identifies the contribution of some positive variables (happiness, optimism, and hope) to the level of psychological health in the practitioners of the nursing profession in Algeria, a total of (38) male and female nurses were employed as research sample. The researcher used a scale to measure happiness, optimism, hope, and psychological health. The results showed that the level of psychological health varies depending on the positive variables (happiness, optimism), as well as it depends on the variables of gender and professional Experience.

Goal  of  research  is  to  investigate  the  impact  of the  use  of  effective  learning  model in the  collection  of  the  fourth  grade  students/Department of  physics in the material  educational methods  and the  development  of  critical thinking  .to teach  this goal  has  been  formulated  hypothesis cefereeten zero  subsidiary  of the second hypothesis  .To  investigate  the  research  hypothesis  were  selected  sample  of  fourth-grade  students of the  department  of physics at the univers

Inundation floodingmap aimedto find outearly warningsto avoidenvironmental damageandhumanin terms of theheight ofthe wave ofwater, speed time arrival, effects of inundation sideanddepth of the water/ distanceand reduce the impact of the flood wave after obtaining the process of collapse of the dam in the lower part of the river to the dam area. The study has been using a numerical model one-dimensional depends on the development of equations (Saint-Venant) so that parts of the river, any river channel main banks of the right and left treated as separate parts, that’s the difference in the characteristics of the hydraulic and engineering, along the line of the flow will take into account in each section of the sections and flow in the riv

         The duration of sunshine is one of the important indicators and one of the variables for measuring the amount of solar radiation collected in a particular area. Duration of solar brightness has been used to study atmospheric energy balance, sustainable development, ecosystem evolution and climate change. Predicting the average values of sunshine duration (SD) for Duhok city, Iraq on a daily basis using the approach of artificial neural network (ANN) is the focus of this paper. Many different ANN models with different input variables were used in the prediction processes. The daily average of the month, average temperature, maximum temperature, minimum temperature, relative humidity, wind direction, cloud level and atmosp

     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

Provides the style of benchmarking the best possible use whenevaluating the performance and evaluation, as well as improved performance,due to its consistency with the principles of good evaluation of theperformance, an extension of the completion of several functions of the timeand cost less, thereby increasing the efficiency of the management of theinstitutions, especially institutions, the media, as it became public the future ofthe message sender to the same time Zaorosaúl new media is challenging thetraditional media of what distinguishes this new interactive media and mass ledto this transition . However, the media Aljdidhoosaúl traditional mediacontinue to coexist and reinforce each Menhmaalakhr, for his wealth offreedom of opin

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

Background: Nutritional condition was reported as one of the factors affecting the oral health status, particularly among underprivileged groups. Orphans are one of the known high-risk groups. The aims of this study were to assess the nutritional status of orphans, and its impact on the oral health status. Materials and Methods: Five-hundred children aged 6-12 years old, 254 males and 246 females: institutionalized, non-institutionalized orphans and controls were participated in this study. Nutritional status assessed according to body mass index (BMI). Ramfjord index teeth were examined to assess oral cleanliness and gingival condition. All data were analyzed using SPSS version 23. Results this study revealed the institutionalized orphans