The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

Abstract

              The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.

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The Political Thinking Regarded as an important element for the formulation of the stat, weather in its formation, the structure of it s entity, its political system and it s governmental instruments .The political thinking can not act without determined strategy, So they intend to work hard to formulate a railed strategy that make them able to determine its  directions to general issues.

   The Study aimed to solve the problem through the following question:

1- What are the levels of Political Thinking and Strategic Analysis in the financial ministry?

2- What are the relation ship between the dimensions of Political  T

 The purpose of this paper is to recognize the impact of database levels on fields of banking service (provision of remittance services and transfer of funds, save financial deposits, provision of personal loans services) in some of Iraqi banks using one-way multivariate analysis of variance. The paper population consisted of (120) employees, then a random stratified sample of (104) employees was taken. A questionnaire paper consists of (24) items were designed in order to analyze by one-Way multivariate analysis of variance (MANOVA) using SPSS.One of the main findings of the current paper is that there is an impact of database on fields of banking service in Iraqi banks (Al Rafidain and Al Rasheed).

The study aims to diagnose the levels of total costs borne by the Diyala State Company, then estimate and analyze the quantitative relationship between the different items of these costs, in addition to the impact of the productive activity on them. This was done by choosing the different variables affecting the costs and their different items for the company under study, and relying on the data issued by the company during the period (2002-2021), based on a methodology that combines the descriptive and econometric methods in order to estimate and analyze the cost function in the concerned company. According to the estimated function of the costs of the company under study, the study concluded that the value of production affects the total

The objective of the research is to find the best method to estimate rice crop through out evaluating the applied methods of stratified random sampling .By using different sorts of sampling estimators, a comparison was held among the variances of the mean for simple random sampling, stratified random sampling(var()) and separate regression estimator. The results indicate that the separate regression estimator give best estimations. The approximate cum.f^4/5 method was used to determine the optimum stratum boundaries, new strata was put and then var () was calculated .In comparison with strata used nowadays in central statistical organization, the new strata led to obvious decrease in the variance. The stratified mean wa

In this paper, we will provide a proposed method to estimate missing values for the Explanatory variables for Non-Parametric Multiple Regression Model and compare it with the Imputation Arithmetic mean Method, The basis of the idea of this method was based on how to employ the causal relationship between the variables in finding an efficient estimate of the missing value, we rely on the use of the Kernel estimate by Nadaraya – Watson Estimator , and on Least Squared Cross Validation (LSCV) to estimate the Bandwidth, and we use the simulation study to compare between the two methods.

             In general, researchers and statisticians in particular have been usually used non-parametric regression models when the parametric methods failed to fulfillment their aim to analyze the models  precisely. In this case the parametic methods are useless so they turn to non-parametric methods for its easiness in programming. Non-parametric methods can also used to assume the parametric regression model for subsequent use. Moreover, as an advantage of using non-parametric methods is to solve the problem of Multi-Colinearity between explanatory variables combined with nonlinear data. This problem can be solved by using kernel ridge regression which depend o

The aim of this research is to analyze the content of the science textbook for 7th grade Iraqi schools in the light of the educational concepts of sustainable development, the science textbook (1st edition), for the academic year 2017-2018. To this end, the researchers prepared list of issues in the light of the educational concepts of sustainable development, consisted of (13) issues, branched to (51) subissues, presented to a group of arbitrators and specialists in science curriculum and methods of teaching. The researchers analyzed the content of the 7th grade science textbook, in the light of the list that is built, the idea has been adopted as a unit of analysis. One of the most important findings is attention to neglected sub-issues o

Cervical carcinoma represent the second predominant cancer in female and there is a strong correlation between cervical cancer and the infection with high-risk types of HPV and expression the viral oncogenes. EMT is viewed as a vital advance in carcinoma development and ensuing metastasis. To evaluate correlation between the expression of Twist and HPV16 infection in a group of Iraqi patients with cervical carcinoma. A total of forty paraffin blocks included in this study which were divided into 30 sample of cervical cancer infected with HPV16and 10 sample of normal cervical tissues. The samples were subjected to immunohistochemical technique using Anti-Twist2 polyclonal antibody. The obtained data from this study indicate that majority of