Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

The research aim at identifying the time of motor response to auditory and visual stimuli as well as identifying the accuracy of blocking and finding the relationship between motor repose time and blocking accuracy. The community was (7) primer soccer league of 2019 – 2020 and the subjects were (24) volleyball players from Al Jaish and Al Shorta clubs ten players from Al Shorta club performed the pilot study. The researchers used the descriptive method and the data was collected and treated using SPSS. The results showed a significant relationship between response time and blocking accuracy. The researchers recommended concentrating on applying scientific principles for developing time of motor response in a manner suitable for bl

Enrollment in kindergarten child accomplishes many positive aspects, that’s what Im sure a lot of modern educational trends in child education preschool in the importance of exposing children to a variety of sensory stimuli that contribute to impart a range of sound concepts.

Current research aims to know:

1.the level of sensory perception in the first primary grade students a sample search.

2.differences in perception of elementary first-graders with variable gender male, female))   3.differences in perception of the first primary grade students attending and not attending kindergarten in accordance with variable attendance (attending, not attending).

school students (first grade) from attendi

Introduction: Sleep, an essential therapeutic part of human physiology, Sleep problems was widespread among students in medical colleges, and excessive stress and the pressure of holding grades can affect their sleep quality. The relationship between sleep, stress and cognition/learning is far more complex than perceived. Material and Method: Cross sectional study was conducted in Al-Kindy College of Medicine, during the period from (2022 to 2023) academic year. The electronic questionnaire was distributed among all students. Analysis of data was carried out using IBM SPSS version 24. Results: A total of (500) medical students' online surveys were analyzed from AL-Kindy College of Medicine, The highest number of participants was fro

يهدف هذا البحث إلى معرفة أثر استخدام دورة التعلم في اكتساب المفاهيم الصرفية واستخلاصها لدى طالبات قسم اللغة العربية بكلية التربية للبنات وقد صيغت فرضيتان مفادهما أن ؛ 1- لا توجد فروق ذات دلالة إحصائية بين متوسط ​​درجات طالبات المجموعة التجريبية اللاتي يدرسن المادة الصرفية في دورة التعلم ومتوسط ​​درجات طالبات المجموعة الضابطة اللاتي يدرسن المادة الصرفية بالطريقة القياسية لاكتساب المفاهيم. 2- لا توجد فروق ذ

This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive- constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R^2, t, p). Many results concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necessity of de

Abstract
This study aimed to kmow the effect of food on appearance of ovaries cyst in women aged 15-54 year in Baghdad. City and its relation ship with reproductive health Woman samples was divided to four aged groups;15-24 , 25-34 , 35-44 and 45-54 years.
Results demonstrate that all samples of women has varied level of obesity.
Also we are noticed that all samples of women has varied level of obesity.
Also we are noticed tgat is a relation ship between obesity and marriagestatas with the highest proportion of ovarian cystsin obese marriage woman reached to37.90% The percent of un married women which have obesity class // with ovarian cysts reached50% Results refer to found that %19-24 of married women had obortians and