تعدُّ القارة الإفريقية ذات موقع جيوسياسي إذ إنه يربط دول العالم بعضها ببعض، وأنّها تحتوي على ثلث الاحتياط النفطي المؤكد العالمي واليوريانيوم والمعادن الأخرى مما جعلها ذات أهمية للدول العظمى، وأنّها غير مستقرة سياسياً إذ تكثر بها النزعات والهجمات الإرهابية مما جعل الدول العظمى تتسابق لوقف المشاكل، ومن أهم هذه الدول العظمى هي فرنسا التي تحتفظ بنفوذها السبق أي الاستعماري في القارة وأنّها لا تتنازل عنه لأي دو

Acquisition of metacognition has an effective and important role in educational process, so it can reduce difficulties faced by learners during theirunderstanding of the subjects.

Brown (1980) considers that it is conscious and reflective controlcarried out by the individual in his actions and cognitive responses through the use of self-regulation skills (planning, monitoring and evaluation).

The search problem raises through following question: Havestudents  ofhigh school for distinct metacognition?

Metacognition is very important  , so the effective learninginvolves planning and goalsetting, and monitoring the progress of the individual and adapted as needed, and allthese activities are metacognition i

     In this article, a new efficient approach is presented to solve a type of partial differential equations, such (2+1)-dimensional differential equations non-linear, and nonhomogeneous. The procedure of the new approach is suggested to solve important types of differential equations and get accurate analytic solutions i.e., exact solutions. The effectiveness of the suggested approach based on its properties compared with other approaches has been used to solve this type of differential equations such as the Adomain decomposition method, homotopy perturbation method, homotopy analysis method, and variation iteration method. The advantage of the present method has been illustrated by some examples.

التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة

Dental caries (tooth decay) is one of the most prevalent infectious disease and although of multifactorial origin, Streptococcus mutans is considered the principal pathogen in its development (i.e. bacterial processes damage hard tooth structure (enamel, dentine and cementum), producing dental cavities (holes in the teeth). The bactericidal properties of the Nd:YAG laser has been researched analyzing its use in caries prevention and bacterial reduction. One hundred twenty five samples were collected from carious teeth and isolated bacteria were diagnosed using microscopic examination, culture, biochemical tests, and Api 20 strep system. The results of this study showed that a noticeable decrease in the viability of Streptococcus mutans w

The Local and Global Corporations are suffering of managerial and financial corruption phenomena, which leads them to loss and bankruptcy. So, it is necessary to search for tools which help prevent phenomena like this, and one of these tools is (corporate governance) which represent controlling tool that contribute in reducing corruption. this study aims at modifying (corporate governance system)in order to make it suitable with Iraqi government Corporations. the study depend upon main hypothesis which is (the performance level of the strategic perspective of governance system is depending upon work according to the perspective dimensions itself.  From the main conclusions:-It is possible to building a strategic perspective

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

The electoral poster is the most important means and methods of the electoral campaign because of its advantages and capabilities if it is organized properly. It is an intensive propaganda message with psychological figures and semiotic connotations belonging to sub-culture. Its construction depends on a group of elements (logo, photo symbols, color and picture) and their consistency is varying from one to another. Posters must be committed the determinants of attraction, excitement, simplicity and clarity. They are working according to the following base: (fixed audience X moved recipients) and walking towards (moving X moving) due to the technical development of optical screens. These developments require double the force of the impact

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th