The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The present research aims to measure the wisdom among university students and the differences of the concept of wisdom according to the gender of students in college of Basic Education. The sample of the research reached (300) male and female students in the morning studies upon the four stages of the psychological guidance department, the Scale of wisdom has been designed by the researcher herself and the psychometric feature were obtained as validity and Reliability. the researcher used Chi- square to Know the differences between the number of agreed and disagreed students for the wisdom scale, as well as the researcher used person correlation coefficient to Know the reliability of the scale by re test method for wisdom scale , t- test

The analysis of the orientations of Iraqi art commodification contributed to the discovery of deliberation, which was founded in the deliberative discourse in the trends towards commodification in the Iraqi art, since the important transformations in social structures and relations produced a dictionary with new vocabulary and tools that replaced the traditions and norms that have been in circulation for a century. Deliberation and commodification have become more prevalent in the mechanics and trends of the art where the pace of change is becoming increasingly frantic towards the market. The general market for art constitutes one of the most effective phenomena within contemporary art, that there has been a proliferation of sales auctio

The research aims to identify the current (after the readings in the collection of foreign
students to the geographical material) To achieve this, the researcher developed the following
null hypothesis:
No statistically significant differences at the level of (0.05) between the average scores who
are studying the use of article readings and the average external degree students who are
studying material in the traditional manner of collection.
The researcher has chosen Qsidia middle school Amma, which includes six divisions for
Grade average, randomly selected Division (a) to represent the control group, while
representing the Division of (c) the experimental group and reached the research sample (44)
student, b

This study aimed to evaluate the effect of the COVID-19 outbreak on emergencies and pain among orthodontic patients attending a teaching hospital. The study was conducted among orthodontic patients receiving active orthodontic treatment or in a retention period at the College of Dentistry, University of Baghdad, Iraq. Their participation was voluntary, and they filled out an Arabic-translated questionnaire. The survey included general information, orthodontic problems, and a numerical rating scale for pain assessment. We used descriptive and inferential statistics (frequencies and intersecting frequencies), chi-square test and linear regression. Out of 75 orthodontic patients, only 54 (15 males and 39 females) were included in the s

The process of cognitive representation includes mental activities such as perception, concepts formation and decision making leading to formation of Cognitive representation where the need for Cognition is one of basic humane needs promoting individuals to have more information.
This Study aims to measure the level of Cognitive representation among gifted Schools, the level of need for Cognition among them, recognize statistical Significant differences with Cognitive representation according to gender Variable and recognize the Correlation between Cognitive representation and the need for Cognition among giftel schools . The sample Consists of subsample of mair application one Consisting of( 400) students, noting that the first sampl

The study problem is about the role of Shaqra University in building the mental image of the Kingdom’s 2030 vision among its female students. The study aims to examine the university’s role in providing information about the Kingdom’s 2030 vision, its role in shaping the vision’s image, the university’s role in the behavioral aspect of the vision, along with studying the extent of differences in answers of the sample individuals towards the study themes attributed to the personal variables. The researcher adopted the descriptive survey method. A sample of (1399) female students was used to achieve the study objectives. The results showed that university’s role in building the mental image of the Kingdom’s 2030 vision, among