The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no

The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

The research studies the sculptural formation in the third millennium: styles and trends, by taking the most important results of sculpture in the third millennium. The problem of the research is to search for the new sculptural formation in what it constitutes of social and human importance, and what are the important factors in forming the   contemporary sculptural structure, and what is the mechanism of showing and producing the new formation. The research requires the study of the most important thing that the (sculptural formation in the third millennium styles and trends) represents. The importance of research depends on the importance of the sculptural formation after the twentieth century and the importance that the for

Contrary to deconstruction and its destructive pursuit, the concept of undermining the familiar seeks to refute the constants and its known limitations. It is done through the process of receiving and what is imposed by the formation of the word or text or the structural and design structure in general, along with the Arabic calligraphy in particular. This is based on the recipient's understanding and interpretation of the dual phenomenon and the content's manifestation. More accurately, the disclosure of its reality through its expressive phenomenology; for that sake, the research was devoted to studying “undermining the familiar and embodiment content in Arabic calligraphy” including four chapters. The first chapter comprised

August Wilson’s major concern is to communicate the African American cultural awareness; to establish a counter-culture based on self-confidence and assertiveness. He advocates an encouraging attitude to elevate the African Americans’ spiritual consciousness and to teach them how to sublimate their aims in life. He aspires to win the everlasting battle against racial discrimination, oppression, injustice, and identity confusion. Sublimation, as a defense mechanism, will be Wilson’s new ammunition to re-read and to re-interpret the psychic constitution of his people, to help them get out of their self-imposed fences and this is the core of Wilson’s new culture. Sublimation is the process in which the psyche directs the negative drive

Digital literacy is crucial in the modern workforce, where technology plays an integral role in daily operations. This abstract explores the significance of digital literacy in enhancing productivity, efficiency, and competitiveness in the workplace. Digital literacy encompasses the ability to use and navigate digital tools and platforms effectively, including software, applications, and online communication tools. In today's digital age, employers increasingly value candidates with strong digital skills, as they are better equipped to adapt to rapidly evolving technologies. This abstract highlights the importance of digital literacy in empowering employees to perform tasks more efficiently, collaborate seamlessly, and innovate effecti

يشكل السياق جانبا مهماً في فهم الخطاب والمقصود هنا العرض المسرحي، من خلال ما يمده السياق للمتلقي من مؤشرات، يتم الاعتماد عليها في استكمال المعنى الظاهر بالمعنى المستتر، فالسياق يعتمد في الاصل على المحيط المادي الاجتماعي الذي يتم فيه التواصل وفيه يتعرف المرسل والمتلقي أحدهما على الآخر وتتبلور الصورة التي يحملها الطرفان أحدهما عن الآخر، الى جانب كونه يمثل الاحداث التي سبق لهما أن عاشاها والتبادل القولي

In this research, the influence of the fermentation treatments and baking in Iraqi’s flour type (Ibaa 99, Al-rashed, Tamus, Abu-grabe) and Turkish flour type (Muaamel) on phytic acid was investigated. In whole wheat flour, the phytic acid was (1500, 1290, 1450, 1230, 1440 ( mg/ 100 g flour respectively, and the inorganic phosphorous was (29.18, 25.15, 23.89, 20.85, 22.83) mg/100 g flour respectively. The dough prepared from flour with a higher phytic acid content also contained higher amount of phytic acid. During fermentation, degradation of phytic acid occurred. The cumulative loss of phytic acid after fermentation in all type of dough was ~ 23, 22, 34, 26 and 27% respectively،While increased of inorganic phosphorous occurred. The c

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i