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الامتناع عن اغاثة ملهوف خطا موجبا للمسؤولية التقصيرية
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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أهمية الإفصاح عن المعلومات المتعلقة بتدريب وتطوير العاملين وأثره في قرارات الاستثمار
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يكتسب موضوع تدريب وتطوير العاملين أهمية بالغة في الظروف الاقتصادية الحالية التي تسودها مفاهيم وتوجهات جديدة كعولمة الاقتصاد ورأس المال المعرفي والفكري، وحيث صارت المعارف والمهارات والقابليات التي يمتلكها العاملون محركاً أساسياً باتجاه النجاح، وعنصراً مهماً في زيادة فاعلية منشأة الأعمال، وإدامة وجودها واستمرارها.

إن العاملين المدربين بشكل جيد على عمليات المنشأة وطبيعة المواد التي تستخدمها وإنتاجه

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
An Experimental Study on the Effect of Shape and Location of Vortex Generators Ahead of a Heat Exchanger
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An experimental study is carried out on the effect of vortex generators (Circular and square) on the flow and heat transfer at variable locations at (X = 0.5, 1.5, 2.5 cm) ahead of a heat exchanger with Reynolds number ranging from 62000< Re < 125000 and heat flux from 3000 ≤ q ≤ 8000 W/m2 .

In the experimental investigation, an apparatus is set up to measure the velocity and temperatures around the heat exchanger.                     

The results show that there is an effect for using vortex generators on heat transfer. Also, heat transfer depends on the shape and location. The circular is found t

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of industry specialization of audit companies in detecting fraud in the financial statement
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Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of credit policies in agricultural development: The activity of co-operative agricultural bank as a case study
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The objective of this study is to explain the role of credit policies in agricultural development of Iraq during the period 1979-1989 which were represented by the policy of co-operative agricultural bank the organization that responsible to finance agricultural sector for various reasons. It has been shown that there was no clear credit policy existed during the period concerned due to the differences between loans from year. The loan growth rate was low in general comparing with objectives of the agricultural development plans, a low production rates comparing with loans paid, the growth rate of average number of trees in each donum and the growth rate of livestock number was also low.In conclusion there should be a clear plan for cred

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Publication Date
Sun Oct 01 2017
Journal Name
Al–bahith Al–a'alami
Social Media Networks and Freedom of Expression of Individual Rights and Social Diversity: Facebook is a Sample
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We are, today, facing a torrent of information, ideas, images and videos due to advances of communication technology and electronic publishing. In addition to the proliferation of social networking sites that allow individuals to use them and participate in their channels without any restrictions limiting their freedom in publishing. Due to these sites many terms have emerged like alternative media which use internet and its various techniques to serve its objectives notably the freedom of expression without restrictions. This research studies the phenomenon of interactive media i.e. alternative media through Facebook along with the freedom that makes it spreading in the society and the relation of individual freedom with social diversit

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Detection of Polyomavirus BK and JC in kidney Transplant Recipients
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objectives: To investigate the polyomaviruses (BK, JC) in asymptomatic kidney transplant recipients and healthy persons as control. It is one of the first reports on serological detection and molecular characterization that describes the circulation of polyomaviruses (BKV, JCV) have been done in Iraq recently. Methodology: The present study was designed as prospective case control study was done during the period from November 2015 to August 2016. Total of 97 serum and urine samples were collected randomly from 25 healthy control person and 72 renal transplant recipients, attending Iraqi Renal Transplantatio

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program in Enhancing Nurses’ Knowledge about Occupational Health Hazards
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Objective: To determine the effectiveness of an Educational Program in Enhancing Nurse’s Knowledge about Occupational Health Hazards at Medical City Hospitals in Baghdad City.

Methodology: The present study employed a quasi-experimental design held at Medical City Hospitals in Baghdad City. A non-probability sample (convenience sample) consisted of (60) nurse. Data were collected by using a self-report questionnaire which consisted of six parts (a) socio-demographic characteristics (b) physical hazards knowledge (c) chemical hazards knowledge (d) biological hazards knowledge (e) psychological hazards knowledge and (f) mechanical hazards knowledge. Data were analyzed using the statistical packag

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
Problems Facing University Students in Distance Learning
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The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الاستقلال عن المجال الإدراكي والإتكال عليه وعلاقته بمستوى الطموح ومفهوم الذات الأكاديمي
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The impedance from the cognitive field and reliance on it, ambition  level, and the academic ego concept are concepts on which too many varied studies had been conducted. The current research aims to the followings:

First:

Measuring the independence from the cognitive field and the reliance on it of the college students and this done for: the whole sample, the equalization among the degrees in accordance to the sex variable (male, female), specialty variable (scientific, humanistic).

Second:

Measuring the ambition level of the college students and this done for: the whole sample, the equalization among the degrees in accordance to the sex variable (male, female) and specialty variable (scientific, hum

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Hexagonal structure impeded intellectual youth for the advancement of civilization duty and mechanisms to address them
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Photos of the backwardness of the Muslims and their backwardness in creating
sustainable development policies have driven them to a state of civilization , which witnesses
Avckaddoha time ago and not disrupt the adversary is a phenomenon thought the youth to
exercise its role and duty in the construction and development of the state witnesses Mdanah
civilized nation.
The vigilance thought the youth of its slumber correct form could provide opportunities for
growth and development in the Arab and Islamic worlds, and both material and moral support
through the creation model youth Islamic social role models, but that the image of the model
, , - 1

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