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مستوى الافصاح عن المعلومات المالية المتعلقة بالاستدامة على وفق معيار (IFRS-S1) وتأثير على أداء الشركة - بحث تطبيقي في عينة عن المصارف الاسلامية العراقية
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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting information system and its role in enhancing competitivness in the public industrial sector companies in iraq, from the standpoint of the auditors at the federal supeme audit board field study
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In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

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Publication Date
Sun May 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange
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The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

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Publication Date
Thu Sep 30 2021
Journal Name
م Tikrit Journal Of A Dministrative And Economics Sciences
الجانب المظلم للمساءلة وتأثييره على سلوكيات الاداء المهني)دراسة تحليلةلاراء عينة من المحاسبين والمدقيقن الداخليين في المؤسسات الحكومية في محافظة المثنى)
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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Balanced Scorecard (BSC) role And Six Sigma in improving strategic performance A sample study of the members of the General Company for Northern Cement
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Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Detection a New Antiseptic Resistant Variant of qac Gene in Some Multi Drug Resistant Staphylococcus aureus Isolated from Different Clinical Sources
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The increasing use of antiseptic compounds creates selective pressure cause emergence of antiseptic resistance among Staphylococcus aureus .Resistance mechanism of antiseptic is driven mainly by multi drug resistant (MDR) efflux protein.Sixty five isolates of S.aureuswere collected from different clinical sources and subjected to 11 antibiotics most of them are recognized by efflux systems as extruded substrates. Range of efflux activity was estimated using cartwheel method. Simultaneous discrimination of antiseptic coding genes (qacA/B, smr and norA)as well as nuc and mecA genes among multidrug resistantS.aureus(MRSA) isolates was preformed using multiplex PCR assay

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Publication Date
Mon Jun 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Analysis of Different Hand and Finger Grip Patterns using Surface Electromyography and Hand Dynamometry
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Recording an Electromyogram (EMG) signal is essential for diagnostic procedures like muscle health assessment and motor neurons control. The EMG signals have been used as a source of control for powered prosthetics to support people to accomplish their activities of daily living (ADLs). This work deals with studying different types of hand grips and finding their relationship with EMG activity. Five subjects carried out four functional movements (fine pinch, tripod grip and grip with the middle and thumb finger, as well as the power grip). Hand dynamometer has been used to record the EMG activity from three muscles namely; Flexor Carpi Radialis (FCR), Flexor Digitorum Superficialis (FDS), and Abductor Pollicis Brevis (ABP) with different

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of exercising occupational hypocrisy on organizational strategic success: An Empirical study on university of kufa faculty of administration and economic
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This research aims to identify the relationship between occupational hypocrisy and organizational strategic success, It was done by analyzing the correlations and influence between variables,  applied to a random sample of university professors at the University of Kufa faculty of administration and economic.

 The main tool for data collection is the survey were questionnaires were distributed randomly to the professors , and (43) questionnaires were returned, and test its validity by using (SEM) (Structural Equation Modeling), Hypothesis has been tested by using Statistical Package for Social Sciences (SPSS v. 18), The research found a set of conclusions:(The occupational hypocrisy has

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Investigation of Load and Pressure Distribution on Wing with Wake Rollup for Low Speed Aircraft
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The presented work shows a preliminary analytic method for estimation of load and pressure distributions on low speed wings with flow separation and wake rollup phenomena’s. A higher order vortex panel method is coupled with the numerical lifting line theory by means of iterative procedure including models of separation and wake rollup. The computer programs are written in FORTRAN which are stable and efficient.

      The capability of the present method is investigated through a number of test cases with different types of wing sections (NACA 0012 and GA(W)-1) for different aspect ratios and angles of attack, the results include the lift and drag curves, lift and pressure distributions along the wing s

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
الاقتصاد الاقتصاد الاسلامي وارتباطه بالتشريع والأخلاق الاسلامية
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Subjective phenomenon that had surrounded Islamic nation may give sever guides and difficult sings towards future among strong nations that glance scientific ability and difficult lack in a period full of technology conflict shooting quickly and quietly in a big distance between us and others accounting by accurate measuring to face era problems in which they will be united economically

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Publication Date
Fri Dec 22 2006
Journal Name
Journal Of Planner And Development
Planning of the Arab-Islamic city of privacy and modernity
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Each Arab Islamic city is distinguished by its distinctive characteristics dictated by the nature of its location and its characteristics, as we see it mountainous in the mountains, deserts in the deserts, and coastal in the coasts, and this is reflected in the models of its buildings and designs and even in its structure. However, this uniqueness did not stand in the way of the emergence of characteristics and common characteristics of these cities over time, the factors derived from the core of the life of the community habits and traditions and beliefs and living requirements and environmental conditions that all piled in the process of building and construction of the Arab Islamic city to draw The features and lines of life of the co

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