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Impact of Digital Audit on Improving performance Quality and Reduce Costs An applied research in a sample of private auditing firms and offices
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Publication Date
Sat Nov 29 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of different finishing and polishing systems on surface roughness of new low polymerized composite materials (An in vitro study)
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Background: Prophylaxis methods are used to mechanically remove plaque and stain from tooth surfaces; such methods give rise to loss of superficial structure and roughen the surface of composites as a result of their abrasive action. This study was done to assess the effect of three polishing systems on surface texture of new anterior composites after storage in artificial saliva. Materials and methods: A total of 40 Giomer and Tetric®N-Ceram composite discs of 12 mm internal diameter and 3mm height were prepared using a specially designed cylindrical mold and were stored in artificial saliva for one month and then samples were divided into four groups according to surface treatment: Group A (control group):10 specimens received no surfa

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Publication Date
Thu Apr 01 2021
Journal Name
Biochem. Cell. Arch.
Role of Spraying Potassium Fertilizer Types in Improving of flag Leaf Contribution in Grain Yield of Wheat
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A field experiment was carried out during winter season of 2019 at Al-Muradiya research state, Babylon government, Iraq, to study the role of the sprayed types of potassium fertilizer in improving of flag leaf contribution in grain yield of wheat. The layout of the experiment was randomized complete block design in factorial arrangement at three replicates. The experiment included spraying common and nano potassium fertilizer at booting stage, in addition to control treatment (spraying of distilled water) as a first factor, and removal treatments (removal of flag leaf at 10% anthesis stage and nonremoval) as a second factor. The results showed that the spraying of nano potassium fertilizer was significantly superior in the dry matter transp

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model to Audit the Health Institutions to Achieve Sustainable Development: Suggested Model to Audit the Health Institutions to Achieve Sustainable Development
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Sustainable development is longer that meet the needs of the present generation without compromising the ability of future generations to meet their own needs as it seeks to harmonize economic, social, Why research aims to check the availability of a proposed program takes into account the evidence and scrutiny of financial commitment and performance audit in accordance with the dimensions of sustainable development (economic, environmental, social and institutional) to measure the extent of the province on the needs of current and future generations, The problem with research that there is no audit program ensures the audit of financial statements, commitment and performance of health services in order to achieve sustainable development

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Publication Date
Wed Nov 01 2017
Journal Name
Practice Periodical On Structural Design And Construction
Safety Innovation and Integration in High-Performance Designs: Benefits, Motivations, and Obstacles
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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Adolescents' Quality of life in Hilla City
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Objective(s): The present study describes the quality of life (QOL) among adolescents with age of (12-22) year old and identifies factors that may be associated with it. Methodology: A cross-sectional design is carried throughout to evaluate adolescents' quality of life in Hilla City for the period of September 2nd 2016 to November 6th 2016. The present study is conducted in different settings that include schools and colleges in Hilla City. A non-probability "purposive" sample of (144) participant is selected and comprised of (50%) males and (50%) females. An instrument is constructed for the intent of the st

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Publication Date
Fri Jul 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Evaluation of Soil Quality and Health Indices in Relation to Soil Physical Properties of Fedak Farm in Holly Najaf Province
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Fadak farm project was selected to conduct this study in and to evaluate the state of quality and health indices in term of soil physical properties, where this farm is located in Holly Najaf Governorate. Some physical properties (soil texture, mean weight diameter, bulk density, porosity, infiltration rate, saturated hydraulic conductivity and available water) were selected to assess the quality then health indices, Results showed that classes of moderate and poor soil health were dominated in lands of this farm for physical properties It was noted that the class good of soil health wasnot collaterally appeared in areas for the physical characteristics.

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The effect of financial reporting quality on the dividend policies of companies listed in the Iraqi Stock Exchange
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Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
The Vision and Reality of Quality Standards in College Of Education / Ibn Al-Haytham from university teachers' perspective
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The problem of research is that the colleges of education in general and the College of Education in particular continue to follow traditional administrative patterns and that there is a complaint that the educational outputs do not match the aspirations of the society and its future directions. The aim of the research is to identify the reality of quality assurance standards in the college and to create a future vision for these standards to apply them. The researcher has designed a questionnaire based on the responses of the research sample which consisted of a group of university teachers to identify the quality assurance standards. The findings revealed that it is necessary to find a clear approach to apply the standards of quality i

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Publication Date
Sat Jul 23 2016
Journal Name
Association Of Genetic And Environmental Resources Conservation (
Effect of cold and hot aqueous extract of garlic on the reproductive performance of immature male mice until puberty
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This study was investigated the role of garlic extracts on the reproductive functions, via the development of immature male mice (25 days old) un l puberty. Immature male mice were divided into 3 groups (n=25). Group 1 "control" was daily administrated with tap water. Group 2 was daily administrated with cold aqueous garlic extract. Group 3 was daily administrated with hot aqueous garlic extract. Each group was randomly consisted of 5 subgroups (n=5/ subgroup) and administrated for different periods i.e, 1, 2, 3, 4 and 5 weeks respectively. Animals were scarified after 24 h from last treatment. Our findings elucidated that, cold and hot aqueous garlic extracts, when administrated at 25 days old (Immature period) have different impact dep

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Smart Leadership Dimensions In Crisis Management- A study For Opinions Of Sample Of Administrative Leaderships In A number Of Humanities Colleges At The University Of Mosul
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This research aims at answering many questions raised by the research problem concerning the view of the organizations under consideration for the concept of smart leadership and its most important dimensions, as well as the view of crisis management and its concept and most important methods through research objectives that define and clarify the smart leadership with its dimensions and methods of crisis management.

For the purpose of reaching the results of the research and testing the assumptions about the relationship between smart leadership and methods of crisis management, the researcher adopted a questionnaire, designed especially to be a criterion for the research, as the main tool for data coll

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