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jeasiq-1070
The use of analytical procedures to detect Earning Management Practices
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            That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit process but it often does not include the evidence on the discovery of material misstatement of the financial statements that lead to earning management.
In this research aims to identify and define the appropriate analytical procedures that require the auditor to use to detectpotential errors in the paragraphs of the core financial statements of the economic units replace the audit and to identify the most important factors that influence this.

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Psychological Flow and its Association with Psychological Well-Being and Self –Management among a Sample of Fine Artists in Makkah Region Haneen Hussain Daggas
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Abstract

The research aims to examine the relationship between psychological flow, psychological well-being, and self-management among a sample of fine artists in the Makkah region and its governorates. The research also aims to examine the mean group differences in psychological flow, psychological well-being, and self-management due to demographic variables (sex and years of practicing arts). The sample consists of (110) male and female fine artists. The descriptive correlational approach was performed to collect the data by using the psychological flow scale developed by Payne et al (2011), which was translated by the researcher, the Oxford happiness questionnaire developed by Hills and Argyle (2002), it has t

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Publication Date
Wed Aug 30 2023
Journal Name
Baghdad Science Journal
Adherence model to cervical cancer treatment in the Covid-19 era
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Cervical Uterine Cancer is a disease that explains the vulnerability in which women are in terms of reproductive health with an impact on occupational health and public health, even when in Mexico the prevalence rate is lower than the other member countries of the OECD, its impact on Human Development and Local Development shows the importance that the disease have in communities more than in cities where prevention policies through check-ups and medical examinations seem to curb the trend, but show the lack of opportunities and capacities of health centers in rural areas.   To establish the reliability, validity, and correlations between the variables reported in the literature with respect to their weighting in a public hospital. A

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Publication Date
Tue Nov 24 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
The role of e-commerce in the insurance industry and its impacts on consumer rights (In the case of the National Insurance Company study): The role of e-commerce in the insurance industry and its impacts on consumer rights (In the case of the National Insurance Company study)
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The e-commerce is one of the best achievements of the twentieth century, since the conduct commercial transactions via the Internet may be the consumer easy selection process and purchase convenient manner different from traditional methods, and with the beginnings of the new millennium impose the emergence of e-commerce term significant challenges to the insurance industry as an important economic sectors Generally, and insurance companies in particular as a result of scientific development, which has led to a reduction in costs and innovation in the production, which led to intense competition on both levels local or global. The insurance industry is a vital part of the economy and it has a varied impact to the community and individual

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Language communication, and the impact of journalism after 2003 AD (a study in the two newspapers, Al-Takahi and Al-Sabah)
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The methods used by the print media (press) is varied in conveying its messages and its orientations to the readers. But language takes the leading method among these methods, or a real competitor - so far - due to the characteristics and advantages of languages, including: ease, abbreviation, and development, etc.

In the midst of such events, political tensions, and what they carry of the global developments, and among which was the most important the fall of the former Iraqi regime in the spring of 2003, the press had the greatest share, and a large portion on the level of monitoring, analyzing, and interpreting the various consequences of the event. The interpreting of the news varies according to the evolving political trends

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the performance of the structural capital according to standards of e-learning and its reflection on the performance of universities: applied research
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The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

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Publication Date
Tue May 10 2022
Journal Name
Himalayan Journal Of Economics And Business Management
Information Systems Ethics and Its Role in Achieving Banking Discrimination Analytical Research in a Sample of Private Banks
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The research aims to shed light on the ethics of information systems and their role in achieving banking excellence for a sample of private banks in the province of Baghdad. It is important to focus on studying the ethics of banking information systems, which has become one of the most important basic and strategic resources that banks rely on to achieve outstanding performance. Achieving banking leadership in the Iraqi banking market. The researchers adopted the descriptive analytical approach to the research, and the questionnaire was considered as a main tool for collecting information in addition to personal interviews. The research reached the most important results that there is an acceptable correlation relationship between the ethic

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Publication Date
Thu Dec 24 2020
Journal Name
Advances In Civil Engineering
Analytical study on torsional behavior of concrete beams strengthened with fiber reinforced polymer laminates using softened truss model
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This study aimed at evaluating the torsional capacity of reinforced concrete (RC) beams externally wrapped with fiber reinforced polymer (FRP) materials. An analytical model was described and used as a new computational procedure based on the softened truss model (STM) to predict the torsional behavior of RC beams strengthened with FRP. The proposed analytical model was validated with the existing experimental data for rectangular sections strengthened with FRP materials and considering torque-twist relationship and crack pattern at failure. The confined concrete behavior, in the case of FRP wrapping, was considered in the constitutive laws of concrete in the model. Then, an efficient algorithm was developed in MATLAB environment t

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.: ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.
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This study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and

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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
The Future of Television Work in the Light of Artificial Intelligence Challenges an Exploratory Study
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This research examines the future of television work in light of the challenges posed by artificial intelligence (AI). The study aims to explore the impact of AI on the form and content of television messages and identify areas where AI can be employed in television production. This study adopts a future-oriented exploratory approach, utilizing survey methodology. As the research focuses on foresight, the researcher gathers the opinions of AI experts and media specialists through in-depth interviews to obtain data and insights. The researcher selected 30 experts, with 15 experts in AI and 15 experts in media. The study reveals several findings, including the potential use of machine learning, deep learning, and na

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The application of quality requirements in the Ministry of Labour and Social Affairs using the international standard (ISO 9001: 2015) Korean case study of the Iraqi Center
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This research aims to study the mechanism of application of international specification requirements (ISO 9001: 2015) at the Iraqi Center- Korean Vocational Training return to vocational training department at the Ministry of Labour and Social Affairs for the purpose of preparing and creating the center to get a certificate of conformity with the requirements of the standard (ISO 9001: 2015) that would elevate the level of performance and services provided in the respondent Center after it is identified and the study of the reality of the quality management system by identifying strengths and weaknesses in the system to diagnose the gap and find ways to address that gap, and adopted the researchers the case study method to conduc

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