This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

The status of women in any society is one of the basic criteria for measuring the degree of progress that society and follow renaissance march side by sidewith men , and is no doubt that women are now of interest to the state , even if limited , which promotes public ideologies on the need for womens participation in economic infrastructure operations and social and the right to gain information and knowledge, entertainment and exercise its role in development through its president and actor in the family and raising the next generation configuration.

And affect the basic tributaries that draws them women information and ideas have a direct impact on the composition of cultural and cognitive entity woman comes satellite channels

The research aims to identify the effectiveness of violence by parents in the consolidation of positive values among students. Additionally, the research aims to identify the differences in violence levels among students regarding their gender (males & females). The study was limited to the intermediate school students in Baghdad city / Karkh2 for the academic year 2017-2018. The results showed that males are more violent than females do and that discrimination led to experience violence more than other methods. The researcher recommends the need to create a positive atmosphere within the school context. For future studies, the researcher suggests conducting a study to identify the violence and its relation to some personal character

بات الفساد ظاهرة عالمية تهدد المجتمعات وبقائها ، وبدت الانقسامات المجتمعية تتضاعف في البلدان التي ينتشر فيها الفساد بمختلف أنواعه وتسمياته ، حيث استكشفت الدراسة بأن التشريعات الجنائية حرصت على تقرير نظام عقابي خاص لمواجهة جرائم الفساد مما استوجب بنا بيان المظاهر القانونية للفساد السياسي المتمثل بالرشوة الدولية والرشوة الانتخابية لان الفساد لم يعد متعلقا بالجانب الاقتصادي فحسب بل امتد إلى الجوانب الأخرى

Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

The research aims to identify the most important concerns that led to the increase of  interest in the topic of corporate governance and specifically highlighting  the role of the audit committees of the Administration  Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting  the assignment and setting the fees of the audit process by extrapolating  global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n

The research aims to know the question asking skills in terms of levels, conditions, classification, and types. The research limited to the literature that dealt with the importance of questioning for students and teachers. The most important term used in the research is the skill (Ryan defined it as "the ability to perform with great efficiency, accuracy, and ease). The results of the research are as follows: 1. the questions asked by the schoolteacher within the assessment of students' learning. 2. Teachers should focus on the lower levels of learning (remembering, understanding and comprehension) and then evaluating students at the higher levels (synthesis and evaluation). 3. Teacher with good knowledge can skillfully use the question

                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

This research (communicative values of the visual suggestion in TV advertising) presents a precise description for the process of conveying the communicative message through employing the visual suggestion in TV advertisements. This research consists of four chapters. The first chapter includes the research problem which is summarized by the following question: what are the communicative values accomplished in Tv advertisement which produce visual suggestions that raise strangeness and tension in the advertisement?
The research importance lies in benefiting the researchers and scholars in the field of TV advertisement direction and the visual suggestion is one the main ways for building the advertisement. It also benefits the relevan

    This work has been accomplished through a dense field work on the Sawa Lake. The aim of this work is to highlight on characteristics that are consistent with outstanding universal values to be a new Iraqi site belongs to the World Natural Heritage. This study sorted many unique characteristics might ensure that Sawa Lake as a world natural heritage sites. This study shows that the lake had met four natural criteria of the outstanding universal values: (1) the seventh criterion which states to contain superlative natural phenomena or areas of exceptional natural beauty and aesthetic importance. (2) The eighth criterion which stated to be outstanding example representing major stages of earth's history, including the rec