The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

The study aimed to identify the self- compassion of the students as well as to identify the differences in the self- compassion according to the variables: sex - the academic specialization - Study level, the sample of the study of (200) students distributed equally by sex (male - female) Specialization (Scientific - Human) compassion. The results showed that there were no differences in the self- compassion according to the variables: gender, academic specialization, and Study level. In light of these results, the researcher Number of the recommendations and proposals

The current research aims to identify the level of extension of the sense of self and the cognitive style (complexity - simplification) among university students, as well as the significance of the difference according to gender (males - females), as well as the correlation between the two variables, and in order to verify this, the researcher has constructed The measure of the extension of the sense of self based on the theory of Alport 1961, as the number of its final paragraphs reached (28) paragraphs, and the cognitive style scale (complexity - simplification) prepared by (Abdullah 2017) was adopted, as the scale consisted of (32) paragraphs in its final form. To verify their psychometric properties, and the two tools were applied to

The current research aims to identify the self-regulation of university students, as well as to identify the significance of the difference in self-regulation according to the variable of sex (male-female), specialization (scientific-human), and grade (first-fourth). To achieve the research objectives, the two researchers developed a scale of (28) items about self-regulation According to the theory of (Pandora, 1991). The scale was administered to (500) students from the first and fourth stages of Al -Mustansiriyah University who were selected based on the random stratification method for the 2020/2021 academic year. The results showed that university students have a good level of self-regulation. There are no significant differences in

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The study aims to identify the level of health services provided in private suites to government hospitals from the perspective of the recipi

The present study deals with the effect of self -observation on EFL University students` achievement in conversation classes. The process of self-observation helps the teacher to understand one’s own actions and the reactions in the process of teaching. The sample of this study is EFL students in the third stage at the Department of English Language, morning studies, College of Education /Ibn-Rushd .The sample of the study consists of (84) students distributed on experimental group(A) includes (42) students, and (42) students as control group(B). In order to achieve the aim of the study ,and to gain a closer idea about the impact of reflective teaching technique(self-observation) on the students achievement in conversation classes, a chec

This study is concerned with the topic of the constant and the variable within the artistic theatrical phenomenon and specifically the accompanying music for the movements, scenes and dramatized idea, which translates the Iraqi environments (the serious ones). The researcher, here, tries to determine those variables and constants as a methodological scientific study to serve the scientific and cultural institutions and contribute in settling them intellectually, and entering them in the academic environments that depend on studying the artistic associations between the theatrical science and musical science. We find that this study which addresses the topic (the constant and the variable in the theatrical show music for the department of

The impact of COVID-19 pandemic on education models was mainly through the expansion of technology use in the different educational programs. Earlier impact of COVID-19 was manifested in the complete and sudden transition to distance education regardless of institution preparedness status. Gradually, many institutions are moving back to on-campus face-to-face education. However, others including all higher education institutions in Iraq are adopting the hybrid education model. This report presents part of the end of semester evaluation survey conducted at the University of Baghdad College of Pharmacy for the Spring 2021 semester. The survey aims to address points of strength and weakness associated with the hybrid education model and spe