This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

The research aimed to identify the effect of educational complexes use among the students of the first year students in Quran modernists curriculum department of Quran sciences and Islamic education . The research consisted of ( 60 ) male and female members , ( 30 ) represented the experimental group and ( 30 ) represented the controlled group . the group were randomly selected . for the prepared an achievement test included thirteen questions . Results were processed by using descriptive and statistical analyses to answer the questions of the study . also the researchers used suitable and typical and dual difference analysis . in the results , the researchers recommended a number of recommendations 

The telecom sector seeks to provide its services to customers in various categories, especially in mobile services, which contributed to the spread of a large number of these companies in the local environment, and mobile operators in this sector to diversify sources of revenue through a series of packages designed specifically to suit The various needs of customers throughout Iraq and the sustainability of their profits, and in view of the lack of requirements for recognition of revenue from the provision of such services in accordance with the unified accounting system applied in that sector, this study aimed to clarify the five steps to recognition of revenue according to me (The contract was concluded with a customer) at Cork Telecom

Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res

This study aimed at highlighting the role of small and medium enterprises in bringing about economic development in Jordan. The study examined the impact of the number, size of investment and the number of jobs provided by these enterprises on the rate of growth in gross domestic product (GDP) as an indicator for economic development. To achieve its objectives, the study adopted descriptive and quantitative analysis. A linear multi regression model was developed with a growth rate of GDP as dependent variable and the number of institutions, size of investment, and the number of job opportunities as independent variables. The study concluded that each increase by one small or medium enterprise lead to an increase in the rate of gr

Current research aims to find out:

1. Effect of using the active learning in the achievement of third grade intermediate students in mathematics.
2. Effect of using of active learning in the tendency towards the study of mathematics for students of third grade intermediate.

In order to achieve the goals of the research, the researcher formulated the following two hypotheses null:

1. There is no difference statistically significant at the level of significance (0.05) between two average of degrees to achievement

This study reveals important aspects of Ibn Tulun approach in this book through reading and scrutinizing the texts that had a direct or indirect relationship with this topic, as his study was not an easy thing, especially as it depends on the deduction of intellectual trends in his approach and his dealings with the texts of this topic In his directions and his architectural and service idea and highlighting its basic aspects as part of the plans of the Islamic city and its connection with the cultural heritage at the time.

Objective(s): This study aims at determining the effectiveness of an educational program on knowledge of high school students' knowledge about substance abuse and its health consequences, and to find out the association between students’ knowledge about substance abuse and its health consequences and their demographic data of age, socioeconomic status, and educational level of parents.
Methodology: A quasi-experimental study is conducted for the period of October 28th, 2019 to March 30th, 2020. The study sample included a nonprobability “purposive” sample of (124) male students (62) students for the control group and (62) students for the study group, aged (14-19) years who are selected from Al-Hikma High School for Boys in Kirk

The current research aims to know the effect of gardens ideas strategy on deductive thinking among fourth-grade science students in physics.
   To investigate from the aim of the research, researchers put the following zero hypothesis:

- No statistically significant differences at the level of significance (0.05) between the students mean scores of the two groups on indicative thinking test.

      The research was carried out on the scientific fourth grade male students in Al – Mansour in Baghdad; belong to Education Directorate Al- Karkh /1, for the Academic Year (2014-2015) A.D.

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