This study was (the reality of beekeeping in Iraq and ways of developing them) as a research project in the branch of production is important branches of the productivity of the agricultural sector in Iraq, and the importance of this section, productive (beekeeping) for the agricultural sector in his contribution to increase the vegetable production and improve the quality and the various Classes of types, through its active role in the pollination of plants and indirectly (when the bees to move between plants to collect nectar and pollen grains), which contributes to reduce the losses in plant production and raise the rate of productivity per donum of various agricultural crops.

On the other hand play a

Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

Expansion the engineering consultancy offices in the universities of Iraq, about (14) offices, leading to increas the competition between them, especially after the great trends of Iraqi government agencies to use the academic experiences and their efficiencies in general, due to non-existence of the engineering qualification in the government institutions to do the engineering designs ,supervision of projects and other engineering works which are practicing by the engineering consultancy offices in order to get the best performance of the work.Within this serious competition, needing a specific approach to enable government agencies to choose the optimal and alternative consultancy office to meet specific project and not rely on cronyis

Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

In our current era, women need to practice sports activities in order to compensate for the lack of movement. The development of life and the introduction of technology in all fields contributed to reducing body movements to the maximum. Many movements were also shortened, and some parts of the body became almost static. All machines became available in homes. Necessary to help women clean and cook. The presence of transportation also restricted women, so the walking sport that women used to practice when they went shopping in nearby places or to visit friends disappeared. As a result, many health problems emerged, prompting some developed countries to allocate financial aid with the help of insurance companies to these patients.The researc

Self is the main factor of personality and the acceptance of others where each of them are connecting and plays an important role in emotional maturation. The researches affirmed that the leading behavior depending on good human relations between the employers and the employees will enhance their goals and the goals of the institution at the same time . This study aims to measure the emotional maturation among the leactures of the university according to sex variable and identify the correlation between emotional maturation and the level of leading behavior among the lecturers of the university. The sample consists of two samples where the lst is to build the measwe consisting of (200)males and famales lecturers and the 2nd which is the

The study attempts to measure the level of shyness; the level of psychological isolation; to identify the relationship between shyness and psychological isolation; and to identify the differences between shyness and psychological isolation among first-intermediate students. To this end, a random sample comprised (187) male and female students was chosen for the academic year (2016-2017) from Baghdad \ Al-Rasafa. To measure the shyness and psychological isolation, the researcher designed two scales: one to measure the shyness composed of (37) items divided into four domains; and the other to measure the psychological isolation made of (56) items divided into three domains. The study concluded that the sample has a medium level of shyness;

This paper aimed to investigate the relationship between work stress and cognitive failures among administrators of university professors and included a sample by searching from (474) teachers’ administrators and those who obtaining master degree or doctorate. Work stress scale was used, which is prepared by Amina Boashiri supporting by that, a measure of cognitive failures has also been used which is prepared by Khamis Shaeal Al Badri. In order to obtain the results statistical methods were used including (one-sample t-test, Pearson correlation coefficient) results indicated a high level of stress Work stress and high level of cognitive failures among professors as administrators, and also there is a positive correlation, as well as stat

The purposes of study are to measure the perceived competence and the locus of control among sixth-grade students, to identify the statistical differences between the perceived competence and the locus of control among sixth-grade students regarding the variable of gender, achievement, and economical status, and lastly, explore the correlation relationship between perceived competence and locus of control among sixth-grade students, To do this, the researchers have constructed two scales: one to measure the perceived competence based on bandura's theory (social-cognitive theory) which consisted of (26) items and the other to measure the locus of control based on Rotter's theory (social-learning theory) which included (25) items. The samp

This research aims at the possibility of rationalizing business organizations according to the strategic planning directions which have been developed to deal with many problems faced by business organizations, including the General Company for Automobile and Machinery Trade which was chosen as a research society, and several research problems were diagnosed, including an increase in the numbers of employees who constitute hidden unemployment, lack of work in the system of job specialization, and the organizational structure which is the non-application of the company to a modern administrative model. The importance of the research is that the company being investigated is a pioneer in its field of work and seeks to achieve custo