مشكلة البحث   The Problem of the Research

          يعّد التحصيل الدراسي للطلبة عموما من أهم أركان النشاط العقلي في المجال التربوي، فلا تكاد تخلو منه أيه مدرسة، أبتداءً من المدارس الابتدائية وقد تسبقها رياض الأطفال، إلى المدرسة الإعدادية والجامعية ، وقد تمتد إلى مراحل متقدمة في العمر، فكان الطالب وما يزال هو محور العملية ال

The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

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

The current research is concerned with methods of formation and their effect on the sintering process of ceramic materials. The research is divided into a number of chapters. The first chapter addressed the research structure (the research problem, importance, objective, limits, and it also defined the terms used in the research). The second chapter addressed the theoretical framework, where the theoretical framework has been divided into three sections. The first section dealt with methods of formation of ceramic materials including: Plasticizing method 2- semi-dry pressing method 3- dry pressing method 4- extrusion method 5- casting method.
The researcher found that there is a clear difference between the methods through her formati

Abstract :  This research is concerned with studying the best type and method of  irrigation as well as the best cultivated area to reduce the cost of producing  dunums of wheat crop in Iraq , and was based on data taken from the Ministry of Planning / Central Statistical Organization About cost of wheat crop production for (12) Iraqi governorates except Kurdistan, Nineveh, Salah al-Din, Anbar) and the sample size (554) according to the cost survey carried out by the Ministry of Planning / Central Statistical Organization for 2017, The results of the research showed that there are significant statistical differences between production costs when using t

This research aims to analyze the effect between letter of credit opening  and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect ,  Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showe

     The research aims to analyze the impact of exchange rate fluctuations (EXM and EXN) and inflation (INF) on the gross domestic product (GDP) in Iraq for the period 1988-2020. The research is important by analyzing the magnitude of the macroeconomic and especially GDP effects of these variables, as well as the economic effects of exchange rates on economic activity. The results of the standard analysis using the ARDL model showed a long-term equilibrium relationship, according to the Bound Test methodology, from explanatory (independent) variables to the internal (dependent) variable, while the value of the error correction vector factor was negative and moral at a level less than (1%). The relationship bet

    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

The present study deals with prepositions in the patterns of analytical unite of modern Russian language out of the functional -semantic aspects, which enhances the lexical semantics.  The study, also, sheds light on the prepositions of semantic derivation that adds value to the meaning of the unites, promotes the appearance of new forms that match the more important diverse complex analytical unit.

В статье рассмотрены отыменные предлоги в системе литических единиц русского языка с позиций функционального и семантического аспектов. Репрезентирована специфика функциониров