The current research seeks to achieve several objectives, including knowing the extent of the audit directorate of the Ministry of Construction, Housing and General Municipalities of the International Standard (ISO19011:2018) regarding determining the efficiency and evaluation of auditors and diagnosing the gap between requirements and application and knowing the reasons for not applying some of the items in the standard, starting from the problem, The field raised the following question (Does the audit directorate determine the efficiency and evaluation of auditors according to the standard ISO19011:2018?), and the importance of research lies in determining the return that can be achieved by the directorate through its application of standards and requirements for efficiency and evaluation of auditors according to the international standard (ISO19011:2018) with its latest release. the research relied on the case study method using the Check List prepared according to the requirements of the competency and evaluation requirements of the auditors in the International Standard (ISO19011: 2018), The interviews were conducted and documents and field coexistence were measured through which the extent of application and documentation of this requirement was measured. The researcher used the Pareto scheme to diagnose the most influencing requirements in the application of the competency requirement and to evaluate the auditors according to the international standard ISO19011: 2018. Among the most prominent results that the research came up with is the availability of the ability to apply an efficiency requirement and the evaluation of auditors according to the international standard ISO19011:2018 partly in the directorate due to the lack of financial allocations and the lack of human resources with expertise and the weakness of specialized training programs in addition to weak material and moral incentives as well as the process affected by the Personal evaluation, which requires hard work to reach the integrated application of the requirement.
The research aims to study the basic concepts of the underwriting policy with its various indicators. The researcher studies the underwriting policy with its various indicators (sex, health status, age of the insured, insurance amount, The method of acceptance, payment method, and duration of insurance) where each of these indicators constitute an important factor in the productivity of life insurance policies, where the productivity of life insurance policies face many difficulties because insurance is a service and not a tangible material commodity and its benefits and not current. Therefore, the life insurance company needs to use a prudent underwriting policy so as not to endanger its financial position due to the expansion of the un
... Show MoreIraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the
... Show MoreThis present paper aim at knowing the process of evaluating the training program that could be applied in Maysan Health office for it significance and importance in field of management and vocational staff preparations of high scientific experience in different fields of Health. The society of research includes staffs working in Maysan Health Office , of specialists , dentists, pharmacists, laboratories, nursing and administrators. Their number is 100 employees, the researcher has designed questionnaire by depending on "Kirkpatrick" for assessing the training . The researcher has used thorough survey and has entailed 90 questionnaire,
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The research problem lies in the lack of accurate scientific perceptions concerning the reality of the communicator and the factors influencing his job. The research is aimed at introducing the communicator in the university press, clarifying the obstacles facing him, and uncovering the level of his job satisfaction and his visions of developing his work. The researcher adopted the survey method in the collection, analysis, and interpretation of the data using a questionnaire. A set of results and conclusions has been reached, most importantly are:
*The communicator performs multiple missions including writing, editing, and collecting info |
Crime is one of the most severe challenges facing States, and strives to find preventive measures, reduce its seriousness, and prevent them; due to developments, crimes have increased, and emerging new patterns of crimes, there is an urgent need to prevent crimes and reduce their effects. Modernizing its punitive system and diverting it to correctional rehabilitative justice to redress the prejudice caused by the crime and rehabilitate the convicted person by using alternative measures to short-term imprisonment. This research emphasizes alternative sanctions' value to minimizing short-term imprisonment penalties and their impact on societal security through several goals like, the negative consequences, justifications, and alternatives
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The study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous st
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The research aims to evaluate Evaluation of the investments Iraqi fund for External development through the application of financial tools to a number of companies of the Iraqi Fund for External Development, and from the point of view to achieve the best returns from investment and the feasibility of the investments of the Iraqi Fund for External Development and the research community represents the Iraqi Fund for External Development and the amount of (28) A company, while the research sample is (4) companies (the Arab Petroleum Transportation Services Company, the Arab Iraqi Company for Livestock Development, the Bauhaus Company for prefabricated buildings and mineral installations, the Arab Fisheries Company) that were chosen
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The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard. With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.
In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl
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Monitoring lotic ecosystems is vital for addressing sustainability issues. The Al-Shamiyah River is the primary source of water for various daily activities in the Al-Shamiyah district. This study assessed the pollution levels of the river by measuring the concentration and distribution of heavy metals—specifically chromium, cadmium, manganese, copper, zinc, and lead—in both the river's water and sediments. The concentrations of heavy metals in the water ranged from 0.05 to 1.44µg/ L for copper (Cu), 1.57 to 7.25µg/ L for manganese (Mn), 0 to 1.7µg/ L for cadmium (Cd), 0.02 to 1.33µg/ L for lead (Pb), 0.08 to 2.74µg/ L for zinc (Zn), and 0.44 to 1.84µg/ L for chromium (Cr). In the particulate phase, the concentrations ranged from
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The topic area of that’s research dealing with values which adopted by Iraqi people since 1980, many changes and variables which make many situations and skills which the life is suitable in war and conflicts times. That’s values like traditional and ordering, traditionalism mean the conservation about values s and tradition which society adopted its. The Iraqi society suffering from many changes since 1980-2003, the consequently of that’s changes make Iraqi citizen more interested about luxury needs like clothes, while decreasing the interested about liberty of thought, beauty, show evidence of identity, and openness of mind. The processing of values changes associated with political behavior of Iraqi people which lead to weaken o
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