The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

This study found that one of the constructive, necessary, beneficial, most effective, and cost-effective ways to meet the great challenge of rising energy prices is to develop and improve energy quality and efficiency. The process of improving the quality of energy and its means has been carried out in many buildings and around the world. It was found that the thermal insulation process in buildings and educational facilities has become the primary tool for improving energy efficiency, enabling us to improve and develop the internal thermal environment quality processes recommended for users (student - teacher). An excellent and essential empirical study has been conducted to calculate the fundamental values ​​of the

The current research aims to recognize the exploratory and confirmatory factorial structure of the test-wiseness scale on a sample of Hama University students, using the descriptive method. Thus, the sample consists of (472) male and female students from the faculties of the University of Hama. Besides, Abu Hashem’s 50 item test-wiseness scale (2008) has been used. The validity and reliability of the items of the scale have also been verified, and six items have been deleted accordingly. The results of the exploratory factor analysis of the first degree have shown the presence of the following five acceptable factors: (exam preparation, test time management, question paper handling, answer sheet handling, and revision).  Moreover,

Learning Disabilities are described as a hidden and puzzling disability. Children with these difficulties have the potential to hide weaknesses in their performance because they are a homogenous group of disorders that consist of obvious difficulties in acquiring and using reading, writing, Mathematical inference. Thus, the research aims to identify the disabilities of academic learning in (reading, writing, mathematics), identify the problems of behavior (general, motor, social). Identify the relationship among behaviour problems. The research also aims to identify the counseling needs to reduce the behavioral problems. The researcher adopted the analytical descriptive method by preparing two main tools for measuring learning disabiliti

The study aimed to identify the social support and its relation with death anxiety for
olds who are listed at the Palestinian ministry of social affairs in the Jerusalem governorate,
the researcher uses the descriptive method and she bases her research on two types of
criterion: the social support and the criterion of death anxiety, these two criterion are applied
on a stratified random sample, amounted to (184) of the elderly.
The results show no statistical differences in the level of social support for olds who
are listed at the Palestinian ministry of social affairs according to the variables of sex.
Whereas there are statistical differences in the level of social support for those olds according
to the variab

This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of gove

The e-commerce is one of the best achievements of the twentieth century, since the conduct commercial transactions via the Internet may be the consumer easy selection process and purchase convenient manner different from traditional methods, and with the beginnings of the new millennium impose the emergence of e-commerce term significant challenges to the insurance industry as an important economic sectors Generally, and insurance companies in particular as a result of scientific development, which has led to a reduction in costs and innovation in the production, which led to intense competition on both levels local or global. The insurance industry is a vital part of the economy and it has a varied impact to the community and individual

يهدف هذا البحث الى تصميم قائمة بمؤشرات القيم العلمية والاخلاقية التي ينبغي توافرها في محتوى كتاب الحاسوب للصف الثاني المتوسط، وتحليل محتوى الكتاب المذكور آنفاً وفقاً لها، وذلك عن طريق الإجابة عن السؤال الآتي: ما نسبة توافر القيم العلمية والأخلاقية في محتوى كتاب الحاسوب المُعد لطلبة الصف الثاني المتوسط الصادر من وزارة التربية العراقية/ المديرية العامة للمناهج في العام الدراسي ( 2017-2018) م؟ ولتحقيق هدفا البحث أ

The aim of the current research was to evaluate the content of the computer textbook for second grade intermediate in Iraq in accordance with the technological literacy and submitting developmental suggestions, the researchers adopted the descriptive and analytical approach. The researchers used as a population and sample of her research are the content of the computer textbook for second grade intermediate. In order to prepare the first draft of the research tool that content the five technological literacy fields (The Nature of Technology, Technology and Society, Design, Abilities of Technological World, The Designed World). The researchers distributed the first draft tool among some experts and gave them enough time to check each item