Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan

The research aims to identify the digital repository of the University of Baghdad, explain its features, how to register, explaining the mechanism for adding and retrieving research. In addition to identifying the number of people registered in and the number of intellectual outputs stored in it. The descriptive approach and survey methods were adopted by visiting the repository's website and the websites of the University of Baghdad's formations during the period (1-6/4/2024). The theoretical framework included an explanation of the concept of the digital repository, the importance of repositories, their features, and types, with reference to models of Iraqi, Arab, and foreign university digital repositories. The practical framework of the

This research aims to analyse the problem of organizations in general and universities in particular, in dealing with �quality subjects� in a world where these organizations face the risks of becoming side lined and possibly vanished without looking for solutions that allow them to move in an open arena where change becomes the key to those solutions. Change here must be strategic and planning must adopts a way for organizations to develop mechanisms to manage change itself. Management leaders play a central role in achieving the principle required to chart new trends for universities in dealing with quality as a strategy that allows excellence and competition in light of the success of the processes of change. Change through reengineer

Abstract

     The problem of the study is the main question (Can tourism planning address the phenomenon of unemployment in Iraq ?) , And the importance of the study in the fact that the tourism sector can become an effective development alternative in many countries, especially Iraq, as tourism contributes to diversify sources of income and stimulate other economic sectors , We know how important Iraq's qualifications are in the field of tourism and what it can generate on the public treasury, To confirm the current study on the need to pay attention to tourism planning for its role in providing employment opportunities that reduce the unemployment rate in the future.

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However, the effects of these ideas are still evident
Think of those who follow the footsteps of Muslim scholars and thinkers.
Intellectual source of Gnostic Gnar
And in dealing with issues of Islamic thought
Annalisa intersecting trends of thought, Minya who melts in Masarya and supported him and believes in Bo and extremist Vue,
 Lea, trying to throw it with a few times, looks at Elya look
There are those who stand in the opposite position
There are those who stand in a selective compromise, but this school of thought remains
 G - the features of Islamic thought that believes in the mind and Imoto in the defense of
An intellectual station and generalized bar
Creed. In his study, the researcher wi

The research aims to clarify the COBIT5 framework for IT governance and to develop of a criterion based on Balanced Scorecard that contributes in measuring the performance of IT governance. To achieve these goals, the researchers adopted the deductive approach in the design of balanced scorecard to measure the IT governance at the Bank of Baghdad that was chosen because it relied heavily on IT.

The research has reached a number of conclusions, the most important of which is that the performance of IT department in the Bank of Baghdad falls within the good level that requires constant monitoring, the most committed items of Balanced Scorecard by the Bank were customer, internal operation, growth and finally the financial item; IT

The current research aims at extracting the standard characteristics of the emotional balance of the university students according to the response theory. This was accomplished by following accredited scientific steps, to achieve this goal, the researcher followed scientific steps in the procedures of the analysis of the scale. She translated the scale from English to Arabic and then made a reverse translation. it was presented to a committee of experts in English to ensure and verify the validity of the paragraphs logically and prove the face validity of the scale, which consists of (30) paragraphs, it was presented to (6) experts who are specialists in the educational and psychological sciences and in the light of their observations ha

MA Mahde, HAA Kadhim, HN Tarish…, Pakistan Heart Journal, 2023 - Cited by 4

The goal of this study is to investigate the relationship between the student and the teacher and the student's behavior for a subject of the student in the intermediate stage, the sample contained (568) student, (266) male and (302) female.
The scale of student – teacher relationship was built according to a questionnaire pointed to a sample of the students, adding to that reviewing a number of previous scales and studies which was about the same topic, and in the same way a measure of student behavior was constructed.
Results showed that there was significant relation between the student's teacher relationship and student behavior, and the level of student- teacher relationship is higher than the average of the population that