The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

  Empirical research in the disciplines of art and design has started to escalate and gather consideration within the academic community over the past few decades. However, still, graphic design tends to be a topic extremely under-researched by scholarly persons. Profound research in the field of graphic design extends far beyond the works produced by the designer himself (Khoury, 2009, p.844). In order to develop a clear insight, one needs to delve deep into the subcategories that the diverse field of graphic design is comprised of, including illustration, typography, interaction design, branding and even the impact of notable, eminent institutes from around the world that have taken the budding artists for quite a long time (Walke

This semiotic analytical study has shown that there is a wide diversity in the aesthetic systems and the ranges of reception for the rhetoric and the discourse. The fertility of this semiotic conceptual system monitored this new mature, innovative and advanced level of this new critical analytical method with its different technical and theoretical foundations. Thus, it opened the door wide to new discoveries in the laws, which motivate different artistic texts. Finally, the research is just a start. Can the linguistic methods read the artistic works outside the linguistic authorities? Is it possible to capture the structural transformation in Picasso drawings? Semiotically another researcher in another method (such as deconstruction) ca

Background: Pressure ulcers remain a serious complication for immobile patients and a burden for healthcare professionals. Objectives: To assess health behavior prevention among critical care nurses regarding pressure ulcer prevention for hospitalized patients and to find out the relationship between critical care nurses health behavior prevention and sociodemographic variables. Methods: A cross-sectional design study was carried out in critical care units at three teaching hospitals. The study period extended from November 1, 2022, to January 28, 2023. Non-probability purposive sampling, whose target population was 100 nurses who work in critical care units in Baghdad, Iraq. The data were collected using a self-administered questio

Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders

The study attempts to identify 1) the habits of playing video games among students, 2) the effect of playing video games on students’ academic achievement, 3) the statistically significant differences among students in regard of (gender, time of playing video games, number of hours). To this end, a five-likert scale questionnaire included four questions was applied to (250) male and female students chosen randomly from the second-intermediate stage at Al-Karakh side secondary schools. The findings revealed that students play games only on holidays and less than an hour daily, which means playing games does not affect their academic achievement. Additionally, the findings found there is a significant difference between male and female i

             Throughout her work with children, the researcher has noticed that some children lack the sense of beauty in spite of the many beautiful things around them .

Therefore the study aimed to:

- Measuring the aesthetic sense in kindergarten children.

- Identifying the differences in the aesthetic sense according to gender (boys and girls).

- Identifying the differences in the aesthetic sense according to age (kindergarten and preparatory).

The study has been applied on:

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This study aims to discuss how English Language Textbook (ELT), used in Iraqi schools, can be developed. All Iraqi teachers in Iraq spend much time using ELT textbooks in classrooms, and most of the Iraqi students depend on these textbooks to learn and improve the English language, so choosing an appropriate ELT textbook is so essential. A suitable book must include critical components that fit teachers' and students' needs. The quality of ELT textbooks has been improved dramatically in recent years, even though these textbooks still do not meet students' needs, especially in language communication skills. This study seeks to investigate the most critical components that may make the ELT textbooks are more influential and interactive for Ir

يهدف البحث الحالي إلى معرفة المهارات الفنية والأشغال اليدوية لتنمية مهارات التفكير الإبداعي لدى طلبة قسم التربية الفنية، تضمن البحث عرضاً لمشكلة البحث وأهميته وحدوده، وتحديد المصطلحات، وفي الفصل الثاني الإطار النظري ، إذ جاء المبحث الأول على المهارات وأنواعها، والمبحث الثاني على الأشغال اليدوية والتفكير الإبداعي، وفي الفصل الثالث إجراءات البحث ومجتمع البحث وعينته، ثم الأداة والصدق والوسائل الإحصائية، و