Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

The aim of the research is to shed light on the dimensions of the strategic lens and its impact on achieving the pioneer tax performance and represented by the dimensions (strategic direction, growth, pilot indicator, renewal and modernization, efficiency and effectiveness) in the General Tax Authority. The questionnaire was adopted as a tool to collect data and information from the adult sample They are (91) who are on the site (Assistant Director General, Head of Division, First Division Deputy, Second Division Deputy, Division Officer, Division Officer Associate) The statistical program (SPSS) has been used to calculate (the mean, the standard deviation, the correlation coefficient, the difference coefficient, the F test, the

The objective of this research was to study the effect of physical exertion training on bio-kinetic abilities in weightlifting among students of Physical Education and Sports Sciences. The present study had a pre-posttest experimental design in which participants were recruited in two groups: experimental group and control group. A total of 30 students of Physical Education and Sports Sciences constituted the sample of the study. The sample selection was done by a comprehensive inventory method. Participants were equally allocated into two groups with n=15 in each group. Participants of experimental group were made to perform special physical exercises with three training units per week during eight weeks. The statisti

Objectives: To determine the effectiveness of physical education program on the domains of the university
students attitudes of physical activity and health, physical activity and mental health, physical activity and nutrition
toward physical fitness.
Methodology: A quasi-experimental design is carried out throughout the present study with the application of
test-retest approach through the period from February 3rd 2013 to June 30th 2013. The study is conducted on
purposive sample of(40) Undergraduate Students at the College of Science University of Baghdad . The sample is
Consisted of (20) males and (20) females. Questionnaire of two main parts, Personal and demographic
information and students' attitudes about phys

The techniques of contemporary Iraqi painting and their reflection on the productions of students of art education is an important subject in the field of painting at the theoretical and practical levels in academic study, whether theoretical or practical. Al-Iraqi is one of the arts with historical roots and a distinguished position among other artistic genres. Painting has received a sufficient level of development through the use of various contemporary techniques to advance it for the better.
The methodological framework included the problem of research and the need for it, and then the importance of research came in shedding light on the techniques of contemporary Iraqi painting, and the impact of these techniques on the producti

             The centers of cities and historical quarter are exposed to a severe threat to the values of the physical and legal urban environment as a result of the value deterioration and the emergence, emergence and spread of new values on the intellectual and urban context, which generates the loss of the urban environment for its spatio-temporal continuity, flexibility, adaptation and continuity, and thus urban obsolescence, Hence the problem of the research in “the lack of comprehensiveness of studies on the phenomenon of urban obsolescence and its impact on the decline in the values of the quality of the built environment in historic

The current study aims to identify the introspective awareness of the study sample, as well as to identify the introspective awareness of the study sample in terms of gender. The researcher adopted the viewpoint of Mehling (2002) as a theoretical framework for Introspective awareness. A sample of (239) male students and (331) female students were chosen randomly from two universities (Baghdad University and Al- Mustansiriyah University). To achieve the objectives of the research, the researcher adopted a vulgar scale (Mehling, 2012), which in its final form consisted of (32) items distributed into eight domains. As for the reliability coefficient of the scale, it reached (0.896) in the Cronbach alpha equation. The study revealed that the

The present study intends to trace The friendship in puple and the differences in this according to the variables of age and sex .
The study sample includes (200) puple in intermediate, and secondary schools in Baghdad in AL- Karkh .The sample is the age of whom is ranging from (13) to (15) years .
Maghly scale for measuring the development of friendship is adopted in this study after adjusting it to the Iraqi environment . The Scale consists of (40) items .
The face and construct validity of the Scale is checked as well as its reliability which is checked by test- retest
The study reveals the following :
1 – There is positive effect of the interaction between the of middle scale friendship .
2 – There is No differe

The field of graphic design has witnessed a unique, unique form transformed in its construction and installation and superior to systems through its creation of foundational data for design ideas with functional aesthetics and utilitarianism and effective and moving formulation in light of modern trends and what globalization has brought about in terms of openness to the outside world and the processes of communication and communication with the international community through graphic design. Based on the above, this study marked (Aesthetics of the Design Idea and its Communication Role in the Graphic Outcome) comes to clarify the topic through three chapters, including the first chapter, which was devoted to the research methodology, th