This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

According to the importance of the subject of research, and the importance of the surveyed organization as a dynamic sector of the country in general , The research attempts to suggest to service organizations in general reconsidering the currently adopted mechanisms in the redesign of its functions , and in the services provided industry . The data was collected from (98) Director Mangers , head of department and head of division . The research tool is the questionnaire , which included (50) items . The results show Significant Effect & Correlation relationship between the two variables due to their dimensions . These lead to he application of job enrichment technology will increase the organization's ability to possess efficient hu

This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo

The research aims to study the elements of attraction in television advertising and determine their relationship to consumer preferences, the extent to which the sample (250) watches television advertisements, and the motives for viewing. Males and females, and the statistical program spss was used to analyze the results using percentages, arithmetic mean, correlation coefficients ch2, Pearson’s coefficient and Alpha Cronbach for the stability of the test, and the research came to the conclusion that the percentage of watching television advertisements is good motivated by the identification of new goods and services in the market, as advertisements sometimes achieve consumer preferences, and the most prominent The forms that a

The current world is observing huge developments in presenting the opportunity for organizations and administrative units to use information and communication technology and their adoption by administrative work due to its importance in the achievement of work with higher efficiency, speed, and facility of communication with all individuals and companies using various means of communication Depending on the Internet networks. Therefore, the research dealt with the study of electronic systems designed and adopted in the creation or construction of a database for archiving data, which is the main method in organizations and administrative units in developed countries. Where this system works to convert documents, and manual processes and t

مقدمة
تدور الدراسة في علم الاقتصاد المنزلي حول احتیاجات الانسان الضروریة لاستمرار الحیاة ومواقف في محیط
الاسرة وتفاعل مع ظروف البیئة المحیطة بھ .والتي تكون دائمة التغییر لذلك یمكن تعریف علوم وفنون الاقتصاد
المنزلي وفنونھ انھا عبارة عن مجموعة منظمة من المعارف والعلوم تتركز في محور الاسرة والمنزل حیث ینمو
ویتطور الانسان بالعلاقات الانسانیة والنواحي الاقتصادیة والاجتماعیة من جھة والنواحي العلمیة وا

The current research aims to identify the perceptual speed of the university students as well as to identify the differences in the level of perceptual speed for the university students according to the variables of (male, female) specialization (scientific, human) university (Baghdad, Mustansiriya). Additionally, the research aims to identify the prevalence of emotional pattern and to identify the relationship between perceptual speed and the emotional patterns among university students. The researcher designed a questionnaire to measure the Emotional Patterns based on Jerome Freedman perspective. As for perceptual speed, the researcher adopted French, Extrom and Price scale (1963), which was tran

Background: The styloid process is a cylindrical bone (protrusion). It situated above the common carotid artery between the external and internal branches immediately proximal to the internal jugular vein and facial nerves. The styloid process varies in length also it may be absent as well as elongated. Classically, an elongated styloid process and calcified of stylohyoid ligament causes Eagle’s syndrome. The aim of this study was to examine the styloid process using 3 dimensional multi-detector computed tomography (3D-MDCT) to detect the presence of Eagle’s syndrome that causes severe headache and migraine. Materials and methods: One hundred patients with severe headache and migraine were exposed to 3D- multi-detector CT with special

Background. The motor response is a fundamental ability that is evident during any physical or motor activity. However, the need for this ability varies from one sport to another and depends on the specific skills required in each sport. Objectives. This study aims to compare the average motor reaction times of the arm and leg among handball, basketball, and volleyball players aged 14 to 16 years. Methods. The sample included 30 players aged 14-16 years from the sports talent care center, evenly distributed on handball, basketball, and volleyball. Standardized tests were used to measure the speed of motor response, including the Batak Micro test for hands, which records the number of responses to light stimuli in 30 seconds, and the Saqer t

This research aims to study the radiation concentration distribution of the old District of Najaf (Iraq), where 15 samples were taken from featured sites in the District, which represents archaeological, religious, and heritage sites. Track detector CR-39 was used to calculate the concentration of three different soil weights for each sample site after being exposed for a month. Geographical information systems (GIS) were used to distribute the radioactive concentration on the sites of the samples, where two interpolation methods, namely the inverse distance weight method (IDW) and the triangle irregular network method (NIT), to study the distribution of the radioactivity concentration. The study showed that the western part of the district