The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

Background: Depression, a state of low mood and aversion to activity, can affect people's thoughts, behavior, tendencies, feelings, and sense of well-being. It can either be short-term or long-term, depending on the severity of the person's condition. Risk factors include personal or family history of depression, major life changes, trauma, stress, certain physical illnesses, and medications.

Objective: This study investigates the prevalence of depression among medical students at the University of Baghdad, college of medicine in Iraq, and the association between some variables and depression.

Subjects and Methods: A cross-sectional study design with a convenience sampling method was conducted.

الملخص : يعد السلوك التوكيدي من السلوكيات الضرورية للإنسان خصوصاً في مرحلة الطفولة لأنها هي مرحلة تكوين الشخصية وترسيخها لديهم ولأن الطفل الذي يفتقد السلوك التوكيدي، سوف يفشل في التعبير عن مشاعره وآراءه وهذه تشكل مشكلة خصوصاً في السنوات الأخيرة أذ قلت المبادئ والأخلاق الحميدة بسبب التغيرات التي طرأت على شعبنا التي لابد على الوالدين من تلافيها والسيطرة على التلميذ وتزويده بالحب والعاطفة وأشعاره بأنه محبوب

    تعاني الطفولة العراقية منذ عدة سنوات نزاعات وحروب جعلت حياتهم رهينة ظروف استثنائية بأستمرار نتيجة تعرضهم للضغوط الصدمية والتي تؤدي الى ارتفاع مستوى التوتر . ومن هنا تبلورت مشكلة البحث الحالي من خلال الاجابة عن الأسئلة التالية :-

1. ما هي الضغوط الصدمية التي واجهها تلامذة الصف الخامس الابتدائي .
2. ما هي علاقة الضغوط الصدمية بالتحصيل الدراسي لدى تلامذة الصف الخامس ال

هدف البحث الى التعرف على نقد الذات لدى تلامذة الصف السادس الابتدائي والتعرف على التحفيز الدراسي لدى تلامذة الصف السادس الابتدائي والتعرف على دلالة الفروق في نقد الذات لدى االعينة تبعا لمتغير النوع والتعرف على دلالة الفروق في التحفيز الدراسي لدى العينة تبعا لمتغير النوع و الكشف عن العلاقة الارتباطية بين نقد الذات والتحفيز الدراسي لدى تلامذة الصف السادس الابتدائي ، من أجل تتحقق أهداف البحث قامت الباحثة إعدا

Some structures such as tall buildings, offshore platforms, and bridge bents are subjected to lateral loads of considerable magnitude due to wind and wave actions, ship impacts, or high-speed vehicles. Significant torsional forces can be transferred to the foundation piles by virtue of eccentric lateral loading. The testing program of this study includes one group consists of 3 piles, four percentages of allowable vertical load were used (0%, 25%, 50%, and 100%) with two L/D ratios 20 and 30, vertical allowable load 110 N for L/D = 20 and 156 N for L/D = 30. The results obtained indicate that the torsional capacity for pile group increases with increasing the percentage of allowable vertical load, when the percentage of allowable vertica

The Local and Global Corporations are suffering of managerial and financial corruption phenomena, which leads them to loss and bankruptcy. So, it is necessary to search for tools which help prevent phenomena like this, and one of these tools is (corporate governance) which represent controlling tool that contribute in reducing corruption. this study aims at modifying (corporate governance system)in order to make it suitable with Iraqi government Corporations. the study depend upon main hypothesis which is (the performance level of the strategic perspective of governance system is depending upon work according to the perspective dimensions itself.  From the main conclusions:-It is possible to building a strategic perspective

QJ Rashid, IH Abdul-Abbas, MR Younus, PalArch's Journal of Archaeology of Egypt/Egyptology, 2021 - Cited by 4

Wars represent one of the most serious threats to the world order; It is considered a violation of international laws and norms, and humanitarian principles. From this point comes the study of the importance of the topic entitled (The Future of the Russian-Ukrainian war and the extent of its Reflection on the security of Eastern European countries after the year 2022). This study is based on reviewing future possibilities (scenarios) of war. The Russian-Ukrainian war, which was launched by the Russian government led by Russian President Vladimir Putin in February 2022, is still ongoing at the time of writing this research. This chapter includes three possibilities (scenarios). The first possibility deals with the development of the war t

Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance