The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

Abstract Background: The prevalence of heart failure (HF) continues to increase with an increase in the aging population. Palliative care should be integrated into routine disease management for all patients with serious illness, regardless of settings or prognosis. Objectives: The purposes of this study were to determine the level of knowledge of nurses concerning palliative care for patients with heart failure after implementation of instructional program. Design: The study was a quasi-experimental study and consists of 60 nurses. Setting: The study was conducted between17th November 2021, to 10th February 2022, at three teaching hospitals in Baghdad city, Iraq. Method: A non-probability (purposive) sample was utilized, nurses who agreed

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

Most companies use social media data for business. Sentiment analysis automatically gathers analyses and summarizes this type of data. Managing unstructured social media data is difficult. Noisy data is a challenge to sentiment analysis. Since over 50% of the sentiment analysis process is data pre-processing, processing big social media data is challenging too. If pre-processing is carried out correctly, data accuracy may improve. Also, sentiment analysis workflow is highly dependent. Because no pre-processing technique works well in all situations or with all data sources, choosing the most important ones is crucial. Prioritization is an excellent technique for choosing the most important ones. As one of many Multi-Criteria Decision Mak

This work is focused on studying the effect of liquid layer level (height above a target material) on zinc oxide nanoparticles (ZnO and ZnO₂) production using liquid-phase pulsed laser ablation (LP-PLA) technique. A plate of Zn metal inside different heights of an aqueous environment of cetyl trimethyl ammonium bromide (CTAB) with molarity (10^-3 M) was irradiated with femtosecond pulses. The effect of liquid layer height on the optical properties and structure of ZnO was studied and characterized through UV-visible absorption test at three peaks at 213 nm, 216 nm and 218 nm for three liquid heights 4, 6 and 8 mm respectively. The obtained results of UV–visible spectra test show a blue shift accomp

          Purpose  :This study seeks to provide the point of view stands on the marketing performance of the banks in the context of Dynamic Equilibrium  of marketing. It aims to develop a prototype of measuring marketing performance under the umbrella of marketing dynamic prototype, embodied of the strategic alliance and competition, and the  laws and legislation, and to explore any of the dimensions more effective in achieving performance.  This study aims to discusses the importance of the Dynamic Equilibrium  of marketing and it role in achieving the marketing performance <

This study aims to identify the forgiveness level among gifted students and its relation to the self-awareness. The study sample consisted of (207) students were randomly chosen, they are integrated in secondary schools in Abha / Saudi Arabia. The correlative, analytical descriptive method was adopted. Two scales were adopted by the researcher: The forgiveness scale prepared by Rye et al (2001) which translated to Arabic by Al-Mahasneh (2017) and the self-awareness scale which prepared by Al-Ghezwani (2017). The study results indicated the following: the forgiveness level among the talented students was high, the self-awareness level among talented students was high, and there is a positive statistically significant relationship

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

The research aims to measure and analyze the reality of liquidity in the Rasheed Bank and determine their impact on risk and return in order to identify the extent of the efficiency of the management of liquidity by the Bank and how to employ them in a profitable investment areas, and analysis of the compatibility of the liquidity gap and gap the balance sheet (sensitive interest rate) and affected net interest Change prices, and through the adoption of style ladder recommended Meritassets and liabilities by the Central Bank of Iraq, as it is an important and vital aspects in commercial banks' management, when there is a commonly used optimizing the resources of the bank available, it means that there is a banking efficient management is