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دور المحاسبة القضائية في تعزيز اداء مراقب الحسابات الخارجي
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٠ اش١جخ ٗزفقث ٌٟبِ ٟجعبؾٌّا تٔبغٌا ٟف بقزخِ ٟئبنل ( ًئاضل بساحم ) توهم ىلع ءىضلا طٍلسحو بلارم ءادأ ىلع اهرٍثأحو تٍوهملا اهحاءارجإو تمذخخسملا اهحاٍومح ثٍح نم تٍئاضملا تبساحملا دبثبغؾٌا . اسبِٙٚ د ءبمٌلأ ٟمبٌّا ـؾف ٍٝػ ض١وشزٌا يلاخ ِٓ خ١ٔٛٔبمٌا سِٛلأبث خفشؼٌّا ءٛم ٟف دب٠شؾزٌا ًجمزغٌّا ٍٝػ حشظٔ ٌا خجعبؾٌّا ْا شؽبجٌا ظزٕزعاٚ ذٍجٌٍ ٞدبقزللاا َذمزٌا خٍغػ غفد ٟف ُٙغر خ١ئبنم ، خجعبؾٌّا ٟف خِذخزغٌّا خض٠ذؾٌا ت١ٌبعلأا داسٛطرٚ قشطٌا يبّؼزعا خثشغر ًمٕث شؽبجٌا ٝفٚأٚ ب١ٌّبػ خِذخزغٌّا خ١ئبنمٌا ر ٟزٌا دب١فٛزٌا ُ٘ا ْاٚ .خ١ٍؾٌّا خئ١جٌا ٟف ٞدبقزللاا َذمزٌا ض٠ضؼر ٟف ُٙغ ا ٟ٘ شؽبجٌا بٙ١ٌا ًفٛر حدب٠ضٌ خ١ئبنمٌا خجعبؾٌّا دب١ٕمر َاذخزعا دبثبغؾٌا ٟجلاشِ ٍٝػ ٓ١ؼز٠ ٗٔ خِصلاٌا خ١ٌّٕٙا خ٠بٕؼٌا يزث ٟف ٗرب١ٌبؼف

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Publication Date
Sun Oct 21 2018
Journal Name
Arab Science Heritage Journal
دور دور الفكر الفلســفي فــي الحـــضارة العــربية الاسلامــــية
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The role of philosophy and philosophers would be pioneer in the Arabic Islamic civilization because it contained abilities data and establishments hidden in the core of philosophers and if not prominence the brain of them in the last era, the humanity would be too late but the philosophy tried to appreciate the freedom value and enhance people on thinking in addition to courage thinking freedom against state authority that lead to say that civilization did not depend on group of heritage, sciences and literature but deal with the creation of thinking ,freedom of discussing and it would be

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ENHANCE THE QUALITATIVE SENSORY CHARACTERISTICS AND ANTIMICROBIAL ACTIVITY OF BOVINE MILK BY USING (Hibiscus sabdariffa): ENHANCE THE QUALITATIVE SENSORY CHARACTERISTICS AND ANTIMICROBIAL ACTIVITY OF BOVINE MILK BY USING (Hibiscus sabdariffa)
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Bovine milk is one of the richest nutrients that contain minerals and vitamins that enhance immunity, especially in children, but because many children do not want to drink the raw milk, therefore this study aimed to enhance the sensory characteristics of raw milk by using hibiscus plant extract, which is characterized by red color and distinctive flavor as well as studying the effect of aqueous extract of Hibiscus sabdariffa on inhibiting the growth of microorganisms, by using three concentrations of the aqueous extract (0.5, 1.0 and 1.5%), where the statistical results showed a significant difference (P≤0.05) between the concentrations in color, texture and general acceptance, and the best results appeared when using

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Publication Date
Tue Nov 04 2025
Journal Name
Sciences Journal Of Physical Education
تاثير تمرينات اللعب بمساحات مختلفة في تطوير التحمل الخاص في دقة اداء بعض المهارات الاساسية للاعبي كرة القدم الشباب
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مستخلص البحث أهمية البحث عن طريق إعداد برنامج تدريبي يعتمد هذه الطريقة التدريبية في تطوير التحمل الخاص عن طريق العمل على بناء مستوى جيد من التحمل الخاص لدى اللاعبين الشباب في مرحلة الإعداد الخاص, تحقيق نتائج جيدة على مستوى أداء الواجبات المهارية والخططية المطلوبة منه في أثناء زمن المباراة, حيث ارتأت الباحثة من خلال إعداد برنامج تدريبي إلى رفع مستوى (التحمل الخاص) لدى لاعبي كرة القدم وبالتالي يمكنها أن تساع

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
دور دور العرب والمسلمون في نشر محاصيل الخضر والفواكه التي إلى دول العالم
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     شهد العصر الذهبي للإسلام تحول أساسي في مجال الزراعة عرف باسم "الثورة الزراعية الإسلامية" أو" الثورة الخضراء"  أو "الثورة الزراعية العربية" ، وقد أتاح الوضع الاقتصادي العالمي الذي أسسه التجار المسلمون في جميع أنحاء العالم القديم ، نشر العديد من النباتات والتقنيات الزراعية بين أجزاء مختلفة من العالم ا

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of re-engineering of human resources in enhancing the morale of employees: Analytical research in Al - Rafidain University College
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This research aims to study the degree to which human resources re-engineering programs contribute to enhancing the morale of employees , as it constitutes re-HR Software Engineering contemporary trend to redesign activities and tasks that can HR do a way that helps their organization to achieve its goals as part of the operating environment including dealing with all activities related variables, and the promotion of workers' morale is one of the selections that have to be addressed so that the senior management helps the organization to invest their human resources best possible way as posing the most valuable and rarest of resources enjoyed by comparison with her competitors.

The research problem has

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Crossref
Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Women’s Knowledge about Health Promotion after Cesarean Delivery at Maternity and Pediatric Hospital in Al-Samawa City
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Objective(s): To assess women’s knowledge about health promotion after a cesarean delivery and to determine the association between women’s knowledge and their demographic data of age, level of education, and monthly income.
Methodology: A descriptive design is carried out to assess women’s knowledge about health promotion after cesarean delivery at Maternity and Pediatric Hospital in Al-Samawa City. This study starts from 26th of September 2020 up to 16th March 2021. Sample of (100) woman who are at reproductive age, pregnant (prime or multipara) who have planned to have birth by elective cesarean section or had previous elective caesarian section without medical indication or women who had cesarean section with medical indicat

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of banking technology in enhancing the strategic capacity: an applied research on a sample of Iraqi private commercial banks
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Abstract :                                                                                               

                 This research demonstrates the importance of

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The application of the dimensions of TQM and its impact in enhancing the satisfaction of the taxpayers: Applied Study in the General Commission for Taxes
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The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.

The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af

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Crossref
Publication Date
Thu Mar 12 2020
Journal Name
Al-khwarizmi Engineering Journal
Optimization the Effect of Electrode Material Change on EDM Process Performance Using Taguchi Method
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Electrical Discharge Machining (EDM) is a widespread Nontraditional Machining (NTM) processes for manufacturing of a complicated geometry or very hard metals parts that are difficult to machine by traditional machining operations. Electrical discharge machining is a material removal (MR) process characterized by using electrical discharge erosion. This paper discusses the optimal parameters of EDM on high-speed steel (HSS) AISI M2 as a workpiece using copper and brass as an electrode. The input parameters used for experimental work are current (10, 24 and 42 A), pulse on time (100, 150 and 200 µs), and pulse off time (4, 12 and 25 µs) that have effect on the material removal rate (MRR), electrode wear rate (EWR) and wear ratio (WR). A

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental Investigations Performance for (VCC) Using 2-Way (PFCV) Type (2FRE)
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In modern hydraulic control systems, the trend in hydraulic power applications is to improve efficiency and performance. “Proportional valve” is generally applied to pressure, flow and directional-control valves which continuously convert a variable input signal into a smooth and proportional hydraulic output signal. It creates a variable resistance (orifice) upstream and downstream of a hydraulic actuator, and is meter in/meter out circuit and hence pressure drop, and power losses are inevitable. If velocity (position) feedback is used, flow pattern control is possible. Without aforementioned flow pattern, control is very “loose” and relies on “visual” feed back by the operator. At this point, we should examine how this valv

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