The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

Intervention in International Relations from the concepts that are still highly
controversial among those he considers a breach of international law and the UN Charter and
in violation of the rule , and those who felt that the need provided, however, that this is linked
motives humanity recognized by the international community , because the international
variables proved the inadequacy of the principle of non-interference and the principle of
sovereignty as the traditional variables international , and therefore most of the international
practice came a bus with many of the behaviors that reflect a decline in its entirety to these
principles , and became adapt these principles with international reality is too compl

That the strength of the community and its cohesion and integrity of its structure and morals and the prevailing relations and the strength of its institutions depends all on the numbers of a generation of students saturation of the culture of the nation and proud of its heritage and maintained their customs and traditions and voluntarily accept its laws. Students are the future leaders who are more than capable of giving, they represent class they are educated conscious backbone of the nation and the subject of their hopes, and their wealth and energies warehouse actors produced, and one of the key pillars in achieving developments in all areas of life.

Based on the above, the current research aims to identify:

. reflect

Present research is aimed knowing of smart thinking for secondary schools' students. and discover statistically significant differences in Smart Thinking due to the couple variables of (Gender – Branch)
For the purpose of verification of the aims of the research, the researcher has prepared a smart thinking scale, the scale has been applied on sample of secondary schools' students for both Branches (Scientific & Literary One).It was contingent (500) student male and female were chosen stratified random method.
After data analyze the reached results: The Preparatory fourth grade students have smart thinking. Female smart thinking enjoy a much higher degree than males. and Scientific branch students enjoy thinking and much high

هدف البحث الحالي التعرف الى مستوى التنور الكيميائي عند طالبات المرحلة المتوسطة في المدارس الحكومية النهارية التابعة الى مديرية تربية الرصافة الثالثة للعام الدراسي )2024ـ 2025)م، وتحقيقا لهدف البحث قامت الباحثتان بإعداد مقياس التنور الكيميائي الذي يتكون من )54 )عبارة موزعة على ثالثة مجاالت )المعرفي، المهاري، الوجداني(، وتم تطبيقه على عينة البحث البالغة )200 )طالبة، وتم التأكد من صدقه وثباته وخصائصه السايكومترية وح

غالبا ما يؤدي الاسناد الاجتماعي دورا كبيرا في التخفيف عن الذين يكونون تحت ضغوط نفسية، فالفرد الذي يتمتع بالاسناد الاجتماعي(sociallsupport) من الاخرين يصبح شخصا واثقا من نفسه وقادرا على تقديم الاسناد للآخرين.

وقد استهدف البحث الحالي التعرف على:

الاسناد الاجتماعي لدى طلبة المرحلة الاعدادية.

وقد تحدد البحث الحالي بطلبة المرحلة الاعدادية في مديريات الكرخ الاولى والثانية والثالثة لكلا النوعين (

استهدف البحث التعرف على مستوى أزمة الهوية لدى طلبة المرحلة الإعدادية للسنة الدراسية              (2010-2011) والتعرف على دلالة الفروق الإحصائية في أزمة الهوية تبعا للمتغيرات الآتية :-

أ –المرحلة الدراسية (الصف الرابع – الصف السادس) .                                        &nbs