The main idea of this research is that the researcher believes that media research remains useless unless its goals and results are achieved by using the correct scientific tools. The researcher chooses 100 research papers of about 35% of the published ones, 10 of them are excluded because they are outside media. We use a simple and randomized sample including the three departments of media: journalism, television and radio journalism and public relations. The researcher adopts statistical methods such as Fay coefficient, correlation coefficient, Pearson correlation coefficient and straight line equation.
The researcher uses an analytical form followed by analysis of content, them the scale. The results are found in 58 researches, w

The research addresses a fundamental Islamic jurisprudential Purposeful issue, which is (Sharia), and to indicate the impact of this on Islamic jurisprudence, deriving rulings and extracting purposes, and to repel the illusion that this issue is only doctrinal, and clarifying the aspects of similarities and links between them by explaining the origin of deriving the purposes of Islamic Law (Sharia) through the meanings and wisdom learned from the texts and the explanation of the rulings. The rulings of Islamic Law (Sharia) have urged bringing benefits and repelling harms, and that the path to do so is reason and its production. I began the research by defining the purposes of Islamic Law (Sharia), then defining the rule of rational right

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

The research aims to know the impact of the innovative matrix strategy and the problem tree strategy in teaching mathematics to intermediate grade female students on mathematical proficiency. To achieve the research objectives, an experimental approach and a quasi-experimental design were used for two equivalent experimental groups. The first is studied according to the innovative matrix strategy, the second group is studied according to the problem tree strategy. The research sample consisted of (32) female students of the first intermediate grade, who were intentionally chosen after ensuring their equivalence, taking into several factors, most notably (chronological age, previous achievement, and intelligence test). The research tools con

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

This research includes the using of statistical to improve the quality of can plastics which is produced at the state company for Vegetable oils (Almaamon factory ) by using the percentage defective control chart ( p-chart ) of a fixed sample. A sample of size (450) cans daily for (30) days was selected to determine the rejected product . Operations research with a (win QSB ) package for ( p-chart ) was used to determine test quality level required for product specification to justify that the process that is statistically controlled.
The results show high degree of accuracy by using the program and the mathematical operations (primary and secondary ) which used to draw the control limits charts and to reject the statistically uncontr

The present study is concerned with Biostratigraphy of the Early-Middle Miocene outcrops of Jeribe Formation in the Zurbatiyah area, Wasit Governorate, Eastern Iraq. Forty-two Samples collected from Shur Sharin and AL-Hashima outcrop sections. The fossil content is rich in large and small benthic foraminifera; Twenty-one species and genus are identified in this study, in addition to coral, gastropoda, pelecypoda, ostracoda, alge, echinoid and shell fragments. According to the presence of benthic foraminifera, two Biozone have been identified in the Jeribe: Austrotrillina asmariensis-Dendritina rangi Concurrent Zone and Borelis melo curdica range zone.The age of the Formation determined as Early-Middle Miocene depending on these Bioz

The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study  has  been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac

Two EM techniques, terrain conductivity and VLF-Radiohm resistivity (using two
different instruments of Geonics EM 34-3 and EMI6R respectively) have been applied to
evaluate their ability in delineation and measuring the depth of shallow subsurface cavities
near Haditha city.
Thirty one survey traverses were achieved to distinguish the subsurface cavities in the
investigated area. Both EM techniques are found to be successfiul tools in study area.