The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

ملخـــص البحــــث

    يعدُّ السيد محمد المالكي صاحب عقيدة سليمة، وخلق قويم من كل شائبة، فعقيدته عقيدة السلف الصالح من أهل السنة والجماعة، والتي تنبذ البدع، وتتبرأ من الغلو والتكفير، فكان جامعاً للمسلمين على اختلاف مذاهبهم؛ لأن منهجه الجمع بين العلم والعمل والروحاني، والدعوة الإصلاحية المبنية على احترام وجهات النظر والتسامح، فكان بحق إماماً من أئمة المسلمين عقيدة و

المستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة

Background: Chronic obstructive pulmonary disease causes permanent morbidity, premature mortality and great burden to the healthcare system. Smoking is it's most common risk factor and Spirometry is for diagnosing COPD and monitoring its progression.

Objectives: Early detection of chronic obstructive pulmonary disease in symptomatic smokers’ ≥ 40years by spirometry.

Methods: A cross sectional study on all symptomatic smokers aged ≥ 40 years attending ten PHCCs in Baghdad Alkarkh and Alrisafa. Those whose FEV1/FVC was <70% on spirometry; after giving bronchodilator, were considered COPD +ve.

Results:  Overall, airway obstruction was seen in

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

     The organizational change management, follows the approach to the transfer or transmission of the individual, or team, or the organization of the current case to the case of a future planned. It is an organizational process aimed at helping stakeholders to accept and then the changes in their business environment. And job satisfaction can be defined as the individual's sense of happiness and satisfaction during the performance of his work and achieved compatibility between what the individual expects from his work and how much it actually gets in this work, and job satisfaction is to pay the individual components of the work and production. Through the concepts above chose researcher on the title search g