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THE EFFECTS OF NEGATIVE AUDIT AND AUDIT ENVIRONMENT ON THE INTERNAL AUDITOR PERFORMANCE: MEDIATING ROLE OF AUDITING PROCESS INDEPENDENCE

Scopus
Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Government Controlling Standards GAO to limit Some of Negative Phenomena According to the Anti-corruption

Abstract :

       The research aims to diagnose some of the negative phenomena
 ( Counterfiting , Pettifogging , Embezzlement ) that have been detected over the past ( 2010 – 2014 ), a fixed-term part of the national strategy for the fight against corruption launched by the Joint Council for the fight against corruption in Iraq and measuring the application of government control according to the American standard GAO standards and identifying the potential for the application of those standards gap. It has been collecting data and information of special issues of corruption reports and meeting with (42) employees and the use of a checklist has been prepared for thi

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Crossref
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Publication Date
Wed Oct 30 2019
Journal Name
Journal Of Legal Sciences
Territory independence according to the Constitution of the Republic of Iraq for the year 2005

One of the constituents of the autonomy of constituent units of the federal State is the existence of an independent legal existence and the right to self-organization, ie, the ability to organize itself freely and at its own volition, without being imposed by the federal authorities. It is the federal states or regions that establish their own constitutions as well as their domestic laws, political system and government regulations, in a manner not inconsistent with the federal constitution. Such an idea and its application in Iraq was the subject of our study entitled "Organic Independence of the Federal Regions in accordance with the Constitution of the Republic of Iraq of 2005".    

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of the change process in enhancing organizational performance (Analytical research)

  This research aims to test the relation and effect of the process of organizational change as an independent variable (change in human resources, technological change, change in tasks, change in organizational structure) in organizational performance as a variable of success (financial performance, operational performance, customer satisfaction, growth). And learning) in the Office of the province of Baghdad, as well as determine the existence of differences of statistical significance between the variables of research, and then try to come out with a set of recommendations to contribute to the strengthening of organizational performance, and carried out this research on the eye of the vertical number (75) individuals, The

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Crossref (1)
Crossref
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Publication Date
Sat Mar 25 2023
Journal Name
Kirkuk University Journal For Agricultural Sciences
The role of the agricultural extension in educating farmers about the legislation on protecting the environment from pollution with chemical pesticides

The research aimed to determine the role of the agricultural extension in educating farmers about the legislation on the protection of the rural environment from pollution with chemical pesticides working in the Department of Agricultural Extension and Training and the Department of Agricultural Extension in the directorates of agriculture of Najaf and Qadisiyah, and to determine the role of the agricultural extension in the axis of farmers' use of the correct methods to protect the rural environment from pollution with chemical pesticides and the axis of the reasons that lead farmers to pollute the rural environment with chemical pesticides, and to achieve the objectives of this research prepared A questionnaire in the light of rev

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Crossref
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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the Observing Internal System in the General State of Taxes and its Role in Increasing the Taxes Revenue

The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new tre

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Crossref
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Publication Date
Thu Jul 04 2019
Journal Name
Journal Of Research In Medical And Dental Science
Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
The role of religious references in the reformation process in Iraq after 2003

The Shiite religious authority in Iraq has played an active and vital role over its long history in promoting values of tolerance, rejecting extremism, advocating unity and confronting external challenges. This role has increased significantly after 2003 as a result of the great challenges that have passed in Iraq. Despite its clear policy of non-interference in political matters, except in cases of necessity, but the great role it played in maintaining national unity and advocating the rejection of extremism and sectarianism has made it a necessary need in Iraq to confront any deviations, dispersions or threats that affect society and the state. Therefore, its role in the process of reform was prominent on the political level by calling

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Engineering And Applied Sciences
The role of e-Government on corruption and its impact on the financial performance of the government: An empirical analysis on the Iraqi government

This study aimed to provide a conceptual model for the use and benefits of the e-Government as related to administrative fraud and financial corruption. The study also looked into their concepts, forms, dimensions and types and the role of e-Government on fraud reduction, corruption in administration and finance and its impact on the government performance. From the result, it is revealed that there is need for electronic government for implementation in order to curb the rate of fraud and administrative and financial corruption and improve the quality of service provision for better performance

Scopus (13)
Scopus
Publication Date
Wed Nov 20 2024
Journal Name
Journal Of Business Economics For Applied Research
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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Theoretical Investigation of the Effects of some Geometrical Parameters on the Performance of Wire-Plate Electrostatic Precipitator

     Some geometric parameters affecting the performance of a wire-plate electrostatic precipitator (ESP) are investigated theoretically. A numerical model was built to investigate the influence of the discharge wire size, wire separation, collector plates spacing, and roughness factor on the ESP performance. The results show that thinner wires emit higher current than larger ones at the same applied voltage, which would be suitable for low voltage power supply to generate the desired current density at the collecting electrodes. The results also show that, as the discharge electrodes get closer, the corona gets suppressed, resulting in a diminished corona current flow. On the other hand, as the distance between elect

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