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The Effect of the Audit Value on the Value Relevance of Accounting Information for Economic Units
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Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether external or internal, that affect the value of the audit, which would generate the highest value for the consumer of this service through the situational leadership methods of auditing that affect the value obtained by the economic unit subject to auditing, which is called the value of auditing and it is one of the modern topics in the field of audit research. In addition, the results reached will contribute to explaining the value of the audit, that is, the benefit obtained by the economic unit subject to audit and its ability to influence the Value Relevance of Accounting Information and the possibility of enhancing it in the local environment.

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Problem Based Learning on EFL Learners’ Achievement
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The present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
The effect of The Organizational Agility On High Performance ( Applied Search )
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Abstract

The current research aims to know  the  reality of the  research's coefficients, to know  correlation and effectiveness  between  the  organizational  Agility  and high performance . The current research  has been applied on  the official banks , including  a sample of  senior administration  members  (120) ; besides , the research has used questionnaire  that being considered as the main tool for gathering  information  and data . It includes  59 questions  in addition to  the personal interviews  program  as to support  the questionnaire and to fulfill a great deal of reality. It has been anal

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Publication Date
Thu Jul 23 2026
Journal Name
Sciences Journal Of Physical Education
The effect of proposed changes for the rotation and throwing phases on some kinematic variables and the achievement of U20 throwers Shot put.
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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The effect of financial reporting quality on the dividend policies of companies listed in the Iraqi Stock Exchange
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Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research

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Publication Date
Sun Nov 07 2021
Journal Name
Review Of International Geographical Education Online
Assessment of Information Security Risk Management System based on ISO/IEC27005 in the Independent High Electoral Commission: A Case Study
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The current research aims to study the extent to which the Independent High Electoral Commission applies to information security risk management by the international standard (ISO / IEC27005) in terms of policies, administrative and technical procedures, and techniques used in managing information security risks, based on the opinions of experts in the sector who occupy positions (General Manager The directorate, department heads and their agents, project managers, heads of divisions, and those authorized to access systems and software). The importance of the research comes by giving a clear picture of the field of information security risk management in the organization in question because of its significant role in identifying risks and s

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Scopus
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of some short-term debt instruments on the money supply and its effect on the production of wheat crop in Iraq during the period (1990_2018).
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The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Using Index of Compaction in interpreting the distribution and shapes of soil map units of Lower Diyala project.: Using Index of Compaction in interpreting the distribution and shapes of soil map units of Lower Diyala project.
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Abstract
This study was conducted by using soil map of LD7 project to interpret the
distribution and shapes of map units by using the index of compaction as an
index of map unit shape explanation. Where there were wide and varied
ranges of compaction index of map units, where the maximum value was
0.892 for MF9 map unit and the lower value was 0.010 for same map unit.
MF9 has wide range appearance of index of compaction after those indices
were statistically analyzed by using cluster analysis to group the similar
ranges together to ease using their values, so the unit MF9 was considered as
key map unit that appears in the soils of LD7 project which may be used to
expect another map units existence in area of

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
The parameters effect on the holographic optical elements
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In this work we fabrication holographic optical element diffraction grating thickness 40?m and mirror90?m by using dichromated gelatin,to perform that we have to use the Nd-yaG laser doubling frequency of wavelenght (532)nm and its powers of (80)mWatt.we have studyed the thickness and concentration dichromat effect in mirror reflaction ,effect of angle of reconstruction beam in band width and diffraction efficiency ,study effect gelatin hardener of the diffraction efficiency.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of existing deposit facilities on the quality of bank liquidity: Applied research in the Central Bank of Iraq for the period (2010 - 2017)
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The research aims at showing the effectiveness of the existing deposit facilities in the liquidity of the Iraqi banking system for the period 2010/2017. The problem of research indicates that the Iraqi banking system enjoys high liquidity levels exceeding the standard rate set by the Central Bank of Iraq amounting to 30% For an appropriate level of liquidity remains a major challenge to the management of the bank because it is a trade-off between profitability and liquidity, and also indicates the existence of funds disabled and not available for credit and investment opportunities, and based on the research hypothesis:

The existence of a significant effect of the deposit facilities existing in the liquidity of the Iraqi banking

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Publication Date
Sat Sep 30 2023
Journal Name
Modern Sport
The effect of Tabata exercises on the development of stamina and achievement for female athletes running 100m hurdles under the age of 18 years
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يعد علم التدريب الرياضي الحديث عملية تربوية علمية مبنية على اسس صحيحة هدفها وصول اللاعبين الى التكامل في الاداء الفني وهذا يتم عن طريق التأثير المنظم والدقيق بواسطة استعمال التمارين البدنية التي تحدث تغيرات خاصة في عمل اعضاء واجهزة جسم الرياضي والتي بدورها تؤدي الى رفع كفاءة الاعضاء والاجهزة لتحقيق الانجازات الرياضية العالية ولقد استعملت الباحثتان اسلوب حديث من اساليب التدريب الرياضي من اجل تطوير تحم

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