This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

Goal  of  research  is  to  investigate  the  impact  of the  use  of  effective  learning  model in the  collection  of  the  fourth  grade  students/Department of  physics in the material  educational methods  and the  development  of  critical thinking  .to teach  this goal  has  been  formulated  hypothesis cefereeten zero  subsidiary  of the second hypothesis  .To  investigate  the  research  hypothesis  were  selected  sample  of  fourth-grade  students of the  department  of physics at the univers

Spatial Intelligence is a mental ability to understand and solve real-world problems. These visual-spatial representations are fundamental in learning various "STEM" topics, like digital drawing, art presentations, creating graphical representations, 2D designs. Opportunity to interact with real and/or virtual objects. It is a good opportunity in applying new techniques such as the augmenter, which is able to clarify mathematical tables, concepts and generalizations greatly to the visualization, understanding and mastery of concepts mathematically. The purpose of the research is to investigate impact of using AR technology in developing spatial intelligence for secondary school students, Baghdad. The quasi-experimental design was us

Current research targeted: Recognizing the impact of the differentiated education strategy on the achievement of the students of the Institute of Fine Arts / Diyala, for the academic year (2018-2019).
The researcher used the experimental approach designed by two groups (control - experimental) and with a post-test to achieve the goal of the research, and the research sample was chosen from students of the fourth stage for the academic year (2018-2019).
The sample was distributed randomly into two groups, the first experimental consisting of (30) students who studied using the differentiated education strategy, and the second control group consisting of (30) students who studied using the traditional method.
The researcher pre

God sent the Prophet Muhammad as a teacher and promising harbinger {that is sent to the illiterate messenger reciting to them His signs and purifies them and teaches them the Book and Wisdom} [Friday: 2]; the wisdom of Baos Prophet him peace be and am back to teach people, - Education and therefore his life was very rich educational tactics And has passed the Prophet in different circumstances and conditions that can be experienced by a teacher or educator in any time, anywhere; there is no case of going through the educator or teacher only finds the same or similar or likened to, or close to it in the life of the Prophet peace be upon him Prophet has lived God's peace be upon his strengths and weaknesses, victory and defeat, he lived or

Objective: To assess the impact of anxiety and stress during pregnancy upon neonatal outcome Methodology: A descriptive purposive study was used to assess the impact of anxiety and stress during pregnancy upon neonatal outcome. The study was conducted from (22nd \ September \ 2020 to 15th \ February \ 2021). A non-probability sample (purposive sample) was selected from 100 women. Data were collected through an interview with the mother in the counseling clinic, during the third trimester of pregnancy, as well as after childbirth in the labour wards to assess the outcome of pregnancy. Data were analyzed through descriptive statistics (frequency and percentages). Results: The most important thing observed in this study was the n

Abstract
Objective(s): To evaluate housekeeping services staff work environment and their health status, as well as to determine the impact of the work environment upon their health status.
Methodology: A descriptive design is employed throughout the present study to evaluate housekeeping services staff work environment and their health status, as well as to determine the impact of the work environment upon their health status from November 3rd 2017 to June 30th 2018. A purposive “nonprobability” sample of (101) housekeeping staff is selected for the present study. An instrument is constructed for the purpose of the study and it is consists of (2) parts: (I) Evaluation of work environment, and (II) Evaluation of housekeeping st

Objective: To assess the impact of pregnant women’s depression state upon their pregnancy outcome Methodology: A descriptive purposive study was used to assess the impact of pregnant women’s depression state on their pregnancy outcomes. The study was conducted from (22nd \ September \ 2020 to 15th \ February \ 2021). A non-probability sample (purposive sample) was selected from 100 women. Data were collected through an interview with the mother in the counseling clinic, during the third trimester of pregnancy, as well as after childbirth in the labour wards to assess the outcome of pregnancy. Data were analyzed through descriptive statistics (frequency and percentages). Results: The most important thing observed in this study was the ne

        Financial inclusion refers to the access of financial services at low cost and high-quality from the formal financial sector to all segments of society, especially marginalized groups, and then use and benefit from them. Financial inclusion is also associated with banking stability, as well as with financial integrity and financial protection for the consumer, therefore, it achieves a number of objectives, the most important of which is to support and enhance banking stability. This is what made it attract the attention of many countries and central banks recently.

     The study aims to show the impact of financial inclusion indicators on ban