As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial

The research aims to achieve a set of the most important objectives of the review of the role of creative administrative leadership in achieving aspects of economic reform in various government institutions and indicate the role of supervisory awareness of administrative leadership in the revitalization of the role of the internal control system to achieve the best use of available resources. This paper deals with three problems is the loss of financial resources of the state as a result of the growing phenomenon of administrative and financial corruption in the majority of government institutions, and the weakness of the role of the internal control system in the province on the resources available and to achieve the best use of these reso

This study reports the formation, characterisation and biological evaluation of a Schiff base ligand and its corresponding metal complexes. The Schiff base ligand (HL) was prepared through a condensation reaction involving isonicotinohydrazide and N'-((1R,2R,4R,5S, E)-2,4-bis(4-chlorophenyl)-3-azabi cyclo[3.3.1]nonan-9-ylidene) isonicotinohydrazide (M) in EtOH solvent and (3-5) drops of conc. HCl. The interaction of HL with selected metal chlorides including Mn(+2), Co(+2), Ni(+2), Cu(+2) and Zn(+2) in a 2:1 (L:M) mole ratio resulted in the synthesis of complexes with the general formula [M(HL)Cl2] (where: M = Mn(+2),Co(+2) and Ni(+2)) and [M`(HL)Cl2] (where M` =  Cu(+2) and Zn(+2)). The characterisation of the prepared compounds w

        Criticism, as an evaluative criterion, is a significant speech act for English language learners to improve their speech and actions in their academic life. Yet, it is realized differently across diverse cultures. Few studies have shown that the linguistics forms of one language are different from those available in another language. Hence, this study aims to investigate the cross-cultural similarities and differences between 60 Iraqi and Malay university learners in the use of criticism strategies. The data are collected using a Discourse Completion Test (DCT) and a Focus Group Interview (FGI). The data are coded based on Nguyen’s (2005) coding scheme of criticism in terms of the realization strategies. Qualitative

The goal of the research is to identify the effectiveness of using a proposed strategy according to the Fraunhofer model of knowledge management in mathematics achievement for second-grade female students in middle and high schools affiliated with the General Directorate of Education in Baghdad / Al-Karkh II. The objective was to prove the following null hypothesis: "The average scores of the experimental group who will study with the proposed strategy according to the Fraunhofer model and the scores of the control group students who will study in the usual way in the mathematics achievement test are not statistically significant different at the significance level (0.05)." The General Directorate of Education of Baghdad / Al-Karkh

استهدف البحث تشخيص وتحليل الاسباب التي تجعل المرأة العراقية أكثر تأثراً من الرجل بعوامل التغيرات المناخية، فضلاً عن زيادة الوعي بقضية المرأة في هذا المجال، لأن موضوع دمجها في صياغة السياسات والاستراتيجيات المتعلقة بالتغير المناخي أصبح قضية عالمية، ويحتل مرتبة متقدمة في مؤشرات تحقيق أهداف التنمية المستدامة، وأستخدمت الباحثة المنهج الوصفي والتحليلي والاحصائي في تحليل محاور البحث، وتوصل البحث الى إستن

  The value of culture in its interaction is composed and formulated according to compatible and incompatible roles which view the identity that adopts that formation although it is in most cases perceived and declared. The attraction and difference characteristic might be implied within subjective and procedural meaning through which it seeks to make the identity mobile subject to identity- shaping cultural causes implying the conflicts that take the shape and culture of real time. As for the end of the twentieth century and afterward where the concepts of hegemony, globalization, cultural invasion, colonial and imperial culture, all these causes made the cultural identity concept appear on the surface of the critical studies as a

This article discusses the peculiarities of the Arabic root, its phonemic structure, and morphological categorization. The pure appearance of the Arabic root in language categorization allows you to separate the onomatopoeic feature of inflectional structure and phonetic rules of the Arabic language by which the root is categorized. This phenomenon of meaningful consonant phonemes in the Arabic roots makes the theory of onomatopoeia practicable not just only in Arabic but also in other Semitic languages. Moreover, the first consonant of an Arabic root usually contains the word's primary, essential meaning, and the second and third lookup. Also, in this work, it is noted that the grammar of the Arabic language has many features aimed