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The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry
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The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE EFFECTS OF NEGATIVE AUDIT AND AUDIT ENVIRONMENT ON THE INTERNAL AUDITOR PERFORMANCE: MEDIATING ROLE OF AUDITING PROCESS INDEPENDENCE
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Scopus (22)
Scopus
Publication Date
Fri Dec 20 2024
Journal Name
Bulletin Of The Iraq Natural History Museum
ADDITIONAL INFORMATION WITH A CHECKLIST OF LAND SNAILS IN IRAQ
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Land snails constitute an important group of mollusks distributed worldwide. This study reports on land snails found in Iraq. A survey of terrestrial gastropods was performed during their activity seasons in gardens, agricultural lands and nurseries in Iraq from March 2022 to September 2023. Fifteen terrestrial snails belonging to seven families were documented. The species Euchondrus michonii (Bourguignat, 1853) was identified and recorded based on several distinct conchological characters for the first time in Iraq. The recently collected specimens, along with those previously recorded in Iraq, were included in this checklist. Essential information on each species is also presented. As there is no previous checklist or study that

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Publication Date
Mon Jan 01 2024
Journal Name
Lecture Notes In Networks And Systems
Proceedings of Ninth International Congress on Information and Communication Technology
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The investigation of signature validation is crucial to the field of personal authenticity. The biometrics-based system has been developed to support some information security features.Aperson’s signature, an essential biometric trait of a human being, can be used to verify their identification. In this study, a mechanism for automatically verifying signatures has been suggested. The offline properties of handwritten signatures are highlighted in this study which aims to verify the authenticity of handwritten signatures whether they are real or forged using computer-based machine learning techniques. The main goal of developing such systems is to verify people through the validity of their signatures. In this research, images of a group o

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Crossref
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Information Systems and their effects on the Developing of Intellectual Capital in the Electricity Distribution Company in the Hashemite Kingdom of Jordan
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This research aims to study the impact of strategic information systems on the development of intellectual capital in the Public Shareholding Electricity Distribution Company in the Hashemite Kingdom of Jordan. To achieve the objectives of the study, a questionnaire was developed for the purpose of data collection, as the number of valid questionnaires for analysis was about (135), and SPSS and AMOS 0.26 software was used to analyze the collected data. The study found out that the respondents' perceptions of the level of importance of strategic information systems and the level of importance of intellectual capital were high, and that the relational capital has ranked as first, followed by structural capital, and h

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Crossref
Publication Date
Sat Apr 30 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
The role of creative accounting in increasing the marketing of shares and their profits in the Iraqi stock exchange
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As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
Reinforce organizational communication using Information Technology
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Abstract<p>The purpose of this research is to enhance the role of organizational communication in organizations using IT technologies. The results showed that there is a strong relationship with information technology technologies in enhancing the role of organizational communication, which in turn helps to improve the performance of organizations in general</p>
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Publication Date
Thu Dec 18 2025
Journal Name
Al–bahith Al–a'alami
THE NATURE OF THE RELATIONSHIP BETWEEN PROPAGANDA DISCOURSE AND POLITICAL DISCOURSE
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The propaganda discourse is the most widely circulated in the media and communication studies, where the interest of scholars and researchers in this field has become clear in the analysis and interpretation of the content of this discourse, to identify the intentions, purposes and objectives of the communicator activity, which exceeded the borders of states in the heated atmosphere of rivalries and political conflicts that characterize The countries of the world as a whole and for many years.

In particular, the economically and militarily developed countries (the Nordic capitalist countries) have exerted special efforts in the production of information and ideas, using advanced methods and means in all details of communication w

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Application of Geographic Information System for Preparing the Bill of Quantities of Construction Projects
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The information required for construction quantities surveying is not only generated by various participants in different construction phases but also stored in different forms including graphics, text, tables, or various combinations of the three. To report a bill of quantities (BOQ), the project manager has to continuously excerpt information from various resources and record it on papers. Without adequate staff and time, this repetitive and tedious process is difficult for the project manager to handle properly and thus reduces the effectiveness and the accuracy of the quantities surveying process which creates problems during the design, tender, and construction supervision of construction projects for designers and contractors pract

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Crossref (1)
Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between the gap of knowledge and the strategic performance gap
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Address the intellectual controversy nature of the gap of knowledge and the strategic performance gap. The researcher start off from this intellectual controversy to seek to test the nature of the relationship and impact between them across a sample of (61) academics in the colleges of business and economics at the universities in Baghdad ,as the more specialized in the fields of knowledge and the strategic performance, The researcher is attain to the existence of relationship and impact of knowledge gap in strategic performance gap, the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the con

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Crossref
Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The Means and the Difficulties Faced by Maternal and Child Health Nursing Students in Obtaining Scientific Information in Practical training
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Objective: The aim of this study is to determine the means and the difficulties faced by students of
nursing maternal and child health nursing / College of Nursing / University of Baghdad in obtaining scientific
information in practical training.
Methodology: A purposive sample of (100) Nursing college student - Maternal and Child Health Nursing
Department were selected. Data were collected through the use of the questionnaire form during the
period from the November 2010 to April 2011. Descriptive statistical procedures were used to analyze the
data.
Results: The results showed that the highest percentage of members of the study sample aged between
(20-21 years), females are the most inhabitants of the city of Ba

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