The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

The study aimed to spread the culture of efficient performance between nursing staffs, which would contribute and achieve health care quality, and to clarify the role of nursing in improving the quality of high-quality health care, as well as to clarify how to reach national standards for the quality of health care in Iraq, Therefore, the study dealt with the efficiency of nursing performance as an explanatory variable, and the quality of health care as a dependent variable. The fact that the health sector is the foundation for building a healthy society free from diseases, so hospital of IBN AL-NAFIS as an institution and it's nursing teams were taken as a community for this study. The results to be objective and reflect the rea

Represents the narrative and drama important sources in the serial drama television structure, and the advent of modern narrative techniques within the dramatic structure of the series of television directorial and processors that hired them, form a quantum leap in the level of the emergence of distinct forms of dramatic rely on narrative techniques according to the harmonic fabric is in control of making the form of art. dramatic and running events, but in order to discharge the need to adhere to the basics of drama and adapted within the mediator television capabilities, and narrative to make forms of television series to Atantzm in drift fixed because of the nature of governing structure formalism, this does not mean the existence of

The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

Pregnancy and childbirth are physiological states characterized by sudden hormonal and immunologically described changes. The current study aimed to investigate the influence of maternal variables (age, previous abortion, placental position, and fetal position) on some physiological biomarkers, such as oxytocin (OT), prolactin (PRL), cortisol, and insulin growth factor 2 (IGF -2) and some immune biomarkers such as programmed cell death protein 1 (PD-1), programmed cell death ligand 1 (PD-L1) and interleukin 6 (IL-6) in Iraqi women undergoing caesarean section (CS). Blood samples were collected from 48 pregnant women in the age range (16-43 years) and serum was obtained to determine the levels of the above biomarkers. The effect of

The research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and

The decorative supplements added are important factors in determining many decorative effects and how to implement them, whether in fabrics or fashion, and also work to determine the nature of perception for both the designer and the recipient and have a key role in shaping the human personality and determining his motives and emotional tendencies in the acquisition of fabrics and fashion and the vocabulary they carry A design that has certain connotations and symbols that gain its value from the effects it leaves on the physical formations of women. The problem of the research came with the following question (What are the decorative supplements and their role in the designs of fabrics and women’s fashion?) The research also dealt wit

     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t