The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

The: currency Auction is one of the monetary policy tools created after 2003, in order to keep pace with the changes that the monetary and financial policies will witness from financial openness and expectations of high levels of liquidity after international economic restrictions. It is necessary to re-evaluate the work of the currency Auction from time to time and observation its efficiency in adjustment the exchange rate And its reflection on the general level of prices as one of the objectives of its inception, and during the analytical aspect, it was confirmed that the currency Auction for selling the currency had a major role in adjustment the exchange rate and controlling inflation levels, due to the market’s dependence

The research aims at the scholars’attention to the importance and role of Arab Muslim women through books and historical studies that historians and scholars have taken up like Ibn Al-Jawzi (597 AH) and his book Safwat Al-Safwa,  where he presented the conduct of worship and their words and deeds, and explained to women worshipers other aspects of their lives, such as the scientific aspect Crafts and works as well as their prominent role in preaching and religious guidance, and the impact of this on their morals and qualities. This study showed the strength of the personality of women and their high interest in worship. The importance of the study lies in knowledge.The research followed the role of Muslim women to carry t

The aim of the present study is to evaluate the effectiveness of using Art as therapy to reduce the symptoms of Attention Deficit Hyper Activity Disorder (ADHD), in primary school children.
A clinical approach was used to test the validity of the hypothesis of our study, conducted on two second and fourth-year primary school pupils from Algiers, aged 7 and 9 years respectively.
In addition to the clinical observation and interview, we made use of the "Conners" scale for a (pre and post intervention) ADHD assessment, consisting of a combination of Art media in the form of mosaic works on purposely prepared panels. After 10 therapy sessions, results revealed the effectiveness of Art therapy in reducing ADHD in primary education

Corruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.

      According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.

      Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.

      Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside

The Kurds' positions were characterized by insistence on their rights during the monarchy and choosing various solutions to obtain independence. After the revolution of July 14, 1958, the Kurds welcomed it, and the leaders of the Kurdistan Democratic Party sent a telegram to the Free Officers Organization congratulating them on the new era in order to build sound and correct relations between the two parties. However, the military conflict was renewed between the Iraqi government and the Kurds and continued even after the coup of February 8, 1963, and all the subsequent negotiating and peaceful attempts to resolve the Kurdish problem until 1966. It was a state of double contradiction for both parties that thwarted the peaceful attempts. The

Art of legend was arisen out of pillars of theatre which casts light on those legends that were written to glorify powers and situations surpass level of human beings . So we find that legend was transformed through its doctrine sides over level of concept and realization on field of subjects where by which Greek theatre was founded . As soon as it was adopted by drama art as legendary ritual phenomena with its stories . With that modes of social , spiritual expressions were differentiated within communities , peoples over all different countries and civilizations . This explains us the apparent difference in cases of legends , alike if they were within thoughtful , social or cultural sides between civilizations . Since drama art is mirr

This research aims at identifying the level of Moral Awareness and the level of Authoritarian Parenting Style of Secondary School Students in Baghdad. Additionally, the study seeks to identify the significant difference between these two variables in term of gender (male-female), as well as the correlation between Moral Awareness and Authoritarian Parenting Style. To do this, the researchers have adopted the scale of moral awareness prepared by the (Assl 2014), which the number of its items was finalized of (28) items. As for the Authoritarian Parenting Style scale, the researcher designed a questionnaire of (22) items as the number of its finalized form. The two instruments were applied on a sample of (140) male and female Students who

The influence of sensing element length of no-core fiber strain sensor has been studied and experimentally demonstrated, four different lengths of 125 μm diameter no-core fiber is fused between two standard single-mode fibers and bi-directionally strained, the highest obtained sensitivity was around 16.37 pm με -1 which was exhibited in the shortest no-core fiber segment, to the best of our knowledge this is the first study of the influence of no-core fiber strain sensors length on sensor sensitivity. The proposed sensor can be used in many opto-mechanical applications such as, structural health monitoring, aerospace vehicles and airplane components monitoring.

The paper aims to reveal the effectiveness of digital journalism in developing political awareness among Iraqi feminist activists. This paper is descriptive, and it adopted the analytical descriptive survey method. A snowball sample composed of (102) respondents of Iraqi feminist activists was adopted and questionnaire was used to collect data. The research has reached the following conclusions: The rate of Iraqi Feminist Activists dependence on digital Journalism have increased; to develop their political awareness, and their preference - in this regard - (the pages of journalistic institutions to social media) in a way that exceeds other types of digital journalism. (Variety of languages) has topped the priorities of Iraqi feminist act