The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.

Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry

The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

The study aimed at identifying the role of the Faculty of Education in the community service in light of vision of the Kingdom 2030 from the faculty members’ point of view at the University of Jeddah. The study used a descriptive method through a questionnaire administered to a sample of the faculty members.It concluded that the role of the College in serving the community is the development of the right habits in the family and the importance of establishing bridges of cooperation between the Faculty of Education and the surrounding environment and teaching special education teachers how to apply some methods of measurement to determine the needs of students with disabilities. The results also pointed out that there are no statistical

The follower to study the markets in the Islamic Mashreq (Iraq, Persia and the country of Ma
Behind the river for the period from the reign of the Prophet Muhammad until the end of the Islamic era) to find that there
A remarkable development in the pattern, shape, planning and privatization of markets
Islamic cities and places are the main conditions for their existence, which is the mosque of the mosque
And markets, and these markets have evolved from being a space in which there are no building and no ceilings to shade them in
The places of sale and purchase to specialized markets classified according to the materials and goods produced in them
This would facilitate the task of supervising it by the market factor and

Resumen:

        El horóscopo que es una predicción deducida de la posición de los astros del sistema solar y de los signos de Zodiaco, intenta no sólo predecir el futuro, sino también influir en el comportamiento del lector, orientándolo para que actúe adecuadamente y la invitación a actuar ante ese futuro que se aconseja mediante imperativos, perífrasis y otros recursos lingüísticos. Los horóscopos se caracterizan por su gran popularidad que existen en periódico o revista en columnas enteras dedicadas al tema, en donde se detallan la influencia que tendrá el día o el mes de cada uno de los signos correspondientes al zodíaco, siempre teniendo en cuenta la posici

The problem of this research lies in the fact that there is a lack of accurate scientific perceptions about the size of the use of Iraqi women’s social networking sites and the motives behind this use and the expectations generated by them.
The goals of the research are as follows:
1- Determine the extent of Iraqi women’s use of social networking sites (Facebook, YouTube, twitter, and Instagram).
2- Investigative the motives behind the use of social networking sites by Iraqi women.
3- Detecting the repercussions of Iraqi women’s use of social networking sites (Facebook, you tube, twitter, and Instagram).
The research is classified as a descriptive one. The researchers use the survey methodology. The research commu

Tetradentate complexes type [M (HL) 2] were prepared from the reaction of 2-hydroxy -1, 2-diphynel-ethanone oxime [H2L] and KOH with ( Mn II, Fe II, Co II, Ni II , Cu II and Hg II ), in methanol with (2:1) metal: ligand ratio. The general formula for Cu II and Mn II complexes are [M (HL) 2 Cl.H2O] K, for Co II [Co (HL) 2. H2O] and [M (HL) 2] for the rest of complexes. All compounds were characterised by spectroscopic methods, I.R, U.V-Vis, H.P.L.C, atomic absorption and conductivity measurements chloride content. From the data of these measurements, the proposed molecular structures for Fe II and Hg II complexes are tetrahedrals, while Mn II and Cu II complexes are octahedrals, Ni II complex adopting square planar structure and the complex

This study aimed identify the teachers of sociology. In the development of creative thinking. I have students in middle school .llvra literary. In schools. Second Karkh From the perspective of the teachers and the students themselves  numbered (41), a teacher and a school. As The study population   encompassed of some students the fourth and fifth preparatory stage in the Karkh II schools, totaling 200 male and female students. As the study sample were consisted of (7) and a teacher (34) and accented (85) of male students (115) were female student The researcher the questionnaire which consisted of (39) items And to achieve the objectives of the study it was ascertained sincerity And stability. And