This study investigated the effect of using brainstorming as a teaching technique on the students’ performance in writing different kinds of essays and self regulation among the secondary students. The total population of this study, consisted of (51) female students of the 5^th Secondary grade in Al –kawarzmi School in Erbil during the academic year 2015-2016. The chosen sample consisted of 40 female students, has been divided into two groups. Each one consists of (20) students to represent the experimental group and the control one. Brainstorming technique is used to teach the experimental group, and the conventional method is used to teach the control group. The study inst

This study aims to answer the following question: Is a student who attaches to the social group strongly affected by social interaction and social status?  The population of the study included a group of medical students at the University of Al-Kufa. To collect the required data, a scale of Social Group Attachment consisting of (25) items was administered to a sample of (600) students, (257) male students, and (343) female students. The results revealed that students do not have a high level of attachment to the social group and they have a fear of that. There are no significant differences between the levels of attachment between males and females. There are no significant differences regarding colleges, the four academic levels, a

Tolerance and its impact on building society

The present research aimed to test the imagination of children, and may build sample consisted of (400) a baby and child, selected by random way of four Directorates (first Resafe, second Resafe ,first alkarkh , second alkarkh), in order to achieve the objective of research the tow researchers have a test of imagination and extract the virtual and honesty plants distinguish paragraphs and paragraphs and difficulty factor became the test consists of (32), statistical methods were used (Pearson correlation coefficient, coefficient of difficult passages, highlight paragraphs, correlation equation, an equation wrong Standard) the tow researchers have a number of recommendations and proposals.

(لا مجتمــــع الا وبـــــه قـــــانو ن ) مقولـــــه اطلقهـــــا فقیـــــه رومـــــا القدیمـــــة ( شیشـرون ) فالقـانون لـیس ولیـد الیـوم وانمـا منـذ بـدء الخلیقـة بـدأت حاجـة الانسـان الـى قواعـد سـلوكیه یـنظم بهـا حیاتـه ویـرى بهـا حـدود حریتـه بحیـث لاتتجـاوز هـذه الحریة الى حدود حریة الاخرین٠واذا كانـــت المؤسســـیة ودولـــة القـــانون مـــن اهـــم معـــاییر الانتمـــاء الـــى العصر الحـدیث یـأت الخ

Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

: تفرض مرحلة إعادة بناء الدولة أو مرحلة بناء الدولة حالتين متقاربتين، لكن تختلف تجربة كل منهما عن األخرى، ففي الحالة األولى نعني بها أن دولة ما متكاملة المقومات سواء القانونية أو السياسية أو االقتصادية، وتمتلك هذه الدولة الشرعية القانونية واالعتراف الدولي، لكن تتعرض هذه الدولة لألزمة سواء كانت ثورة أو انقالب أو احتالل، وإلى السقوط ونهاية نظامها السياسي القانوني ومن ثم إعادة بناء الدولة ومنظومتها السياسية..

This research deals with a very important subject as it tries to change the theoretical and scientific heritage and some professional rules adopted in the newsroom. Most media students have difficulties in writing news for press correctly. The researcher tries to identify the compatibility of what is published in local news agencies with professional and academic standards.
The research finds detailed editorial rules for a number of news formats which will play an important role in writing news for press easily, especially for the beginners and newcomers. Also, it discovers a new fact denying the beliefs of some researchers and writers in not having news conclusion in news edited according to the inverted pyramid pattern.
The re

Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I