The research aims to determine optimal urban planning and design indicators of the urban clusters form in hot arid zones through studying of three urban areas in Baghdad, analyzing their urban indicators which include floor area ratio (FAR), urban clusters height, building density or land coverage, green areas, paved areas, shading ratio and how they affect urban temperature. The research reached the conclusion that air outdoor temperature on urban areas affected primarily by shadows casted on the ground, the effect of shaded area equals (5) times the effect of paved areas and (3.7) times the effect of green areas, this means that increasing urban clusters height in hot arid zones could minimize air outdoor temperature, building

The current research aimed to identify the level of moral identity and social affiliation among students exposed to shock pressures, as well as to reveal the relationship between these variables. To achieve these objectives, the researcher adopted the diagnostic tool for the measure of post-traumatic stress disorder (PDS-5) scale (Foa, 2013) translated to Arabic language by (Imran, 2017). The researcher also adopted the moral identity scale built by (Al-Bayati, 2015) and the measure of social affiliation built by (Al-Jashami, 2013), which were applied to a random sample of (200) male and female students chose from al Anbar University. They were exposed to shock pressures. The results of the research showed that the sample has an average

The Present study aims to shed some light on the concept of authority of university students and to find statistically significant differences as regards this concepts in accordance with three variables gender (males, females),field of study(scientific ,humanities)and grade(second ,fourth). To accomplish the study a ( 7) level scale was developed for the concept of authority and it subjected to validity and credibility the scale was used with 590 student sample (237) males and (353) females Results show that male students show obedience to authority forms below the Avery e component with the theoretical Avery of the scale besides ,reinforcement was on the top of authority chain ,followed by person traits ,friends, affect punishment and t

The Present study aims to investigate the attitude toward extremism of the university student and to find differences with three variables, gender field of study ,grade), For the purposes of the study on(3) level scale of the attitude towards extremism , and subjected to validity and credibility ,the scale was designed for ( 590) students sample (237) males ,and (357) females Results shown that students has a mild attitude towards extremism compared with the average of the scale attitude towards Religious extremism occupied the number one level ,followed by social extremism and lastly political extremism in Results also shown different in gender (males ,females) with the males having the granter attitude towards extremism as for the othe

This research for university students dialectic unemployment and work, focusing on
serious discussion, accurate and provide opinions between specialists and those interested in
the university youth issues and identify them in the light of the dialectical relationship
between unemployment and work for the purpose interpreted accurate and access to reality
without coverage and linked to the movement of the changing society now and the situation
that is happening in Iraq, where the loss of the safety and the weakness of the determinants of
economic well-being and the decline of public and social health and the unemployment rate
security in the heart of - programs - and blocs parties that Tgtill public opinion in any

The research aims to identify intelligence spiritual among a sample of students Baghdad University as well as to identify the differences between students in intelligence spiritual according to variable type (male - female), and variable area of ​​study (Science - a human) and variable (First grade - fourth grade), The research sample consisted of (300) students, were applied scale search - a spiritual Intelligence Scale (prepared by the researcher), has resulted in the search results for: -

The students of the University of Baghdad (sample) enjoyed a high level of spiritual intelligence.
- There are no differences between males and females in the spiritual intelligence.
- There

The current study is based on previous findings, where corporate governance (CG) significantly increased corporate social responsibility (CSR) to enhance transparency while reducing the tendency of corporate management to engage in earnings management (EM). A sample of 11 Iraqi banks listed on the Iraq Stock Exchange from 2010 to 2020 was selected. The CG was included in the board size and board independence apart from the variables of Chief Executive Officer (CEOs) gender, majority shareholder ownership, foreign ownership, and institutional ownership. The CSR included the wage growth rate, bank contribution growth rate for social security, training programmes, subsidies, environmental protection, and bank compliance with the law. Specifica

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

The study aims to explore the relationship between IFRS S1, S2, and Strategic Managerial Accounting (SMA) practices by building an applied model in an environment where these standards have not yet been implemented. The study focuses on the manufacturing sector in Iraq, as it is the sector most affected by environmental issues. The content analysis methodology was used to extract quantitative indicators from companies’ reports related to sustainability standards. The results showed that the adoption of the Sustainability disclosure Standards (SDS) requires incorporating this information into consolidated and financial disclosure reports. The results of implementing Material Flow Cost Accounting (MFCA) showed that this tool helps reclassif