This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne
... Show MoreThe research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene
... Show MoreThis research aimed to identify the structural model of the relationship between emotional creativity and self-efficacy among male and female students of the preparatory year at Tabuk University. The current study adopted the descriptive correlational approach, as it is appropriate to the nature of the study. The study tools contained (60) items that measure the relationship between emotional creativity and self-efficacy among the male and female students of the preparatory year at Tabuk University. The study sample was chosen by the stratified random method of the study community, where the study sample reached (183) male and female students of the preparatory year at the University of Tabuk. The results of the study showed that there a
... Show MoreMany nations are seeing an increase in water pollution from dairy and cheese production due to the high organic and fat content in their waste products and the high temperature of their waste products, which elevates the water temperature and causes loss to ecosystem components. Reusing industrial wastewater that has been treated to guarantee no harm has been done to the environment is being hampered by a lack of water. This study compares the presence and absence of mixing in the anaerobic biological treatment of liquid waste for the cheese industry. To decrease heat exchange with the external environment, cube-shaped anaerobic reactors with dimensions of (30 x 30 x 30) cm and thick glass (10 mm) were utilized in this investigation
... Show MoreThe purpose of this research shed light on the analysis of the relationship between training needs and organizational commitment and the role of a variable contract psychological, and start search of a dilemma thought provoking fundamental questions revolve around the search was the answer to all those questions of tricks theoretical framework to the variables of research first and test models of the relationship and impact secondly During six hypotheses major, The objective of the research the impact of the factors that affect training needs in organizational commitment center the psychological contract, and applied research on a sample of 100 individuals working in the engineering department and maintenance at the D
... Show MoreThe actor has mechanisms that were applied in the performance، as it formed a style in the theatrical form (weird)، and the researcher deliberately studied these mechanisms and divided them into four chapters.
The researcher divided it into two sections، the first is the actor's performance requirements، and the second is the boring performance methods in the directors' theater، and then the researcher concluded the second chapter with the most important indicators.
As for the third chapter، the researcher determined the society of his research and the method of selecting the sample (strange) and analyzing the sample and concluded with the most important results of the sample analysis.
This study aims to propose a novel research model to test the nexus between green human resource management processes, strategic excellence and the sustainability of educational institutions in Iraqi academic settings.
This examination in Iraqi higher education is finalised across three key stages: determining the knowledge gaps, reviewing the literature and building the hypothesised conceptual model. A case study complemented by a quantitative methodology using Statistical Package for the Social Sciences (SPSS) and Analysis of Moment
The parasite tapeworm (Raillietina echinobothrida) belonges to the class Cestoda, it is responsible for nodular tapeworm disease in poultry .The aim of this study was to determine tapeworm parasites infections in Columba livia from two markets in the province of Baghdad for the period from May to December 2014. From a total of thirty five sample of Columba livia were randomly selected and then examined the elementary canal of these samples. The present study showed that the collected rock pigeon were found six infected with the cestode Raillietina echinobothrida with infection rate (17.14%). The statistical analysis for the characters of the cestode showed significant differences in all recipes, but there were no significant difference
... Show MoreA total of (90) blood samples were collected from male patients infected with Toxoplasmosis who recovered from COVID- 19 and attended Kamal Alsamiraai Hospital from 15 January to 15 September 2021. We measured anti-Toxoplasma antibodies (IgG and IgM) detected by ELISA, whereas Anti-COVID-19 antibodies (IgG and IgM) were estimated using Elisa and Afilias. The semen characteristics were also studied among fertile, healthy individuals (control group) and sub-fertile patients. Results showed that the mean sperm count was high among the control group (40.5±1.3x 106/ml) compared with that of the sub-fertile patients (10.3±1.75 and 8.8±1.9 x 106/ml for oligozoospermia, and oligoasthenozoospermia respectively), and it was the highest (44.7±1.4
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