Find extract This research aims to find out (after learning strategy cells in the development of critical thinking and reflective thinking at the fifth-grade students in the geographic literary material). And follow researcher Almhnj demo for the purpose of achieving the goals of current research and design on an experimental group and a control with a test group after me and adopted chose researcher sample Find a way Mqsidih students of junior high Kadhimiya Boys of the breeding Baghdad / Karkh II and to verify the effectiveness of the search coined researcher hypotheses following cases: - 1. No statistically significant between the mean scores of the experimental group and the students taught her students that strategy differences (learning cells) and the control group that teaches its students in the traditional way in the development of critical thinking in the geographical material. 2. No statistically significant between the mean of the experimental group students by students studying strategy differences (learning cells) and the control group that teaches its students in the traditional way in the development of reflective thinking in the geographical material. The sample of the research (66) students by (34) the experimental group which is studying the geographical material on the strategy of learning cells and (32) students of the control group taught the same material in the traditional manner and have rewarded researcher experimental group and control group students in chronological age variables Students-month period, the level of intelligence, academic achievement for mothers, test critical thinking, reflective thinking test. Select Dr material covered by the search for teaching fifth grade literary students and included the first three of the vocabulary of the prescribed curriculum geographical material for the academic year seasons (2013 - 2014) and in the light of the content coined researcher number of Aslukih objectives according to levels (Bloom) minimum (knowledge, understanding, application) and total (100) behaviorally target and promising researcher plans on teaching-learning strategy in accordance with the cells of the control group and the number of these plans (16) study plan. And to see the effect of learning cells strategy in personnel variables for this study (critical thinking and reflective thinking) Researcher adopted the measure ready for critical thinking and is a measure of (al-Kaabi, 2005) critical thinking component of (99) test paragraph and which covered (5) the capacity of thinking Critic is a reproduction and knowledge of assumptions or postulates, deduction, interpretation, calendar pilgrims, as a promising researcher himself a measure of reflective thinking fits with the nature of the course material, students and be the scale of (30) items distributed among the five skills of reflective thinking and are (meditation and observation , disclosure of events, access to conclusions, to give convincing explanations, put the proposed solutions and check out the virtual charity and applied to exploratory sample of (50) Tbalba and ensure the effectiveness of the false alternatives and ratified the selection and steadfastness and at the end of the experiment researcher tests applied to Standart critical thinking and reflective thinking on the experimental group and the control and the use of appropriate statistical methods researcher students to address the findings of the current research, which yielded the following results: - 1. The existence of differences statistically significant at the level (0.05) between the experimental group taught according to students learning strategy cells and the control group, which is considering the geographical material itself in the traditional way of thinking and critic for the experimental group and thus rejects the hypothesis Asfrah first. 2. there is a statistically significant difference at the level (0.05) between the experimental group which is studying the geographical material in accordance with the learning strategy cells and the control group students taught the same material in the traditional way of thinking and contemplative for the experimental group and thus rejects the hypothesis Asfrah first. And the researcher to a number of conclusions in the light of the results of the search, including: - 1. develop the skills of critical thinking skills and reflective thinking to the fifth grade in literary geographical material students through the use of strategy (learning cells). 2. Students feeling in the bilateral groups in the strategy of learning cells that they perform their duties classroom bilaterally and collectively cooperative and their sense of being responsible for their duties in bilateral their groups towards achieving the goals lead to learning an active and effective over the way Altqldeh, which led to the development of critical thinking skills and reflective thinking for students Group Altgeraah skills. 3. The use of Zdhu practice (learning cells) as an activity of intellectual activity leads to increased student information in geographical material and giving them Mtaadh skills such as the ability to reflect and think and disposal and the analysis and planning of the activities of their cooperation and teamwork and respect for the views of others . And researcher recommended in light of the results, including the following: - 1. cells use learning strategy in teaching geographical material for the preparatory phase for the purpose of further development of skills Altvkiran critic and contemplative. 2. Working on the teaching of teachers in-service by the Ministry of Education on how to use the cells to learn strategy and economy baptized on teaching methods that rely conservation and indoctrination. And researcher suggested in light of the results as follows: - 1. conduct a similar study on the other stages of the study and both sexes to see the effect of using the cells learning strategy in the development of critical thinking skills and reflective thinking skills of students in the geographical material. 2. further studies to determine the impact of the use of learning strategy cells in variables other than critical thinking and contemplative Mthelalatjahat about geographical material and retention of information and motivation to learn.
The research aims to identify the theoretical foundations for measuring and analyzing quality costs and continuous improvement, as well as measuring and analyzing quality costs for the Directorate of Electricity Supply / Middle Euphrates and continuous improvement of the distribution of electrical energy,The problem was represented by the high costs of failure and waste in electrical energy result to the excesses on the network and the missing (lost) energy,Thus, measuring and analyzing quality costs for the distribution of electrical energy and identifying continuous improvement leads to a reduction in missing and an increase in sales, as the research reached many conclusions, the most important of which is the high percentage o
... Show MoreThe research aims to shed light on banking liberalization and explain its impact on attracting customers, especially since Iraq adopted this policy after (2003) due to the changes that occurred, as the Central Bank of Iraq granted flexibility to banks in setting the interest rate on deposits and loans as well as allowing the entry of foreign banks in the local environment. The research relied on the analytical method for the dimensions of banking liberalization represented by (liberating interest rates, liberating credit, legal reserve requirements, entering foreign banks, privatization) as well as the factors affecting the attraction of customers, and a number of Iraqi banks listed in the Iraqi Stock Exchange were selected as a
... Show MoreThe aim of this study is know the five leadership practices according to the theory of network of leadership by Black and Mouton for the presidents of the Taxation General Board from their prospective, that is through answering the questionnaire questions. To achieving the objectives of this study, the researcher organized a questionnaire form as a main instrument for data collection. It includes (30) items distributed into five leadership practices according to the theory of network of leadership. Each one is subdivided into (6) questions.
The questionnaire was distributed to the presidents of the Taxation General Board of (14). The researcher used the SPSS program to analyses the answers. Through the answers, h
... Show MoreThis research deals with leverage and its impact on the profitability of Islamic banks in Iraq for the years (2015-2018), the research variables of leverage have been analyzed and measured as an independent variable, profitability as a dependent variable, and the research is based on a main hypothesis: there is a moral relationship of statistical significance. Between leverage and profitability at The Islamic Cooperation Bank for the period (2015-2018). The results of the research showed that there are moral (exorcist) relationships between the ratio of leverage and profitability indicators, as the higher the leverage ratio, the higher the profitability indicators. In addition, The Islamic Cooperation Bank has adopted a conservative poli
... Show MoreThe present theoretical study analyzes the legacy of the Chicago School of Urban Sociology and evaluates it in the light of the growth and development of Chicago City and the establishment of sociology in it. Sociology has become an academic discipline recognized in the United States of America in the late nineteenth century, particularly, after the establishment of the first department of sociology in the University of Chicago in 1892. That was during the period of the rapid industrialization and sustainable growth of the Chicago City. The Chicago School relied on Chicago City in particular, as one of the American cities that grew and expanded rapidly in the first two decades of the twentieth century. At the end of the nineteenth centur
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Abstract  
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The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq
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(1)
As a result of the entry of multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an
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This research is important because of the importance of the subject matter and the implications for the future of development in Iraq. This requires linking the accounting systems with the economic developments. The accounting system we will address in this research is the cost accounting system and its role in determining value added tax. The value added tax and the extent of the relationship with the general accounting principles of cost accounting through which the value added is determined provided the use of a sound and effective cost system.
The problem of research was about knowing the role of cost accounting in determining the value added
... Show MoreThere is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.