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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
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Design and Simulation of Optical Element Use in Solid State Blue Laser Source
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Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
Using Social Media sites by the Iraqi women and the Achieved The Use of Iraqi Women of Social Networking Sites and the Satisfactions Generated from Them.: A Survey Study of the City of Baghdad
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The problem of this research lies in the fact that there is a lack of accurate scientific perceptions about the size of the use of Iraqi women’s social networking sites and the motives behind this use and the expectations generated by them.
The goals of the research are as follows:
1- Determine the extent of Iraqi women’s use of social networking sites (Facebook, YouTube, twitter, and Instagram).
2- Investigative the motives behind the use of social networking sites by Iraqi women.
3- Detecting the repercussions of Iraqi women’s use of social networking sites (Facebook, you tube, twitter, and Instagram).
The research is classified as a descriptive one. The researchers use the survey methodology. The research commu

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Publication Date
Tue Dec 28 2021
Journal Name
College Of Islamic Sciences
The concept of the phenomenon of nuns: an analytical ideological study
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ملخص البحث باللغة الإنجليزية

The concept of the phenomenon of nuns: an analytical ideological study

Dr. Samia bint Yassin Al-Badri

Department of Islamic Doctrine & Contemporary Ideologies

College of Shariʿah & Islamic Studies

Qassim University

 

The study of concepts is one of the main pillars of doctrinal studies, in order to understand the formation of the concept, and to understand its contexts in religious sources, in order to be systematically criticized; So, this research came with the title:

The concept of the phenomenon of nuns, an analytical doctrinal study

The study concluded with resu

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Publication Date
Sat Oct 01 2022
Journal Name
Biomedicine And Chemical Sciences
Conventional PCR versus Culture Method to Detect Common Fungal Pathogens in Patients with Respiratory Diseases
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The study aimed to assess the frequency of invasive fungal infection in patients with respiratory diseases by conventional and molecular methods. This study included 117 Broncho alveolar lavage (BAL) samples were collected from patients with respiratory disease (79 male and 38 female) with ages ranged between (20-80) years, who attended Medicine Baghdad Teaching hospital and AL-Emamain AL-Khadhymian Medical City, during the period from September 2019 to April 2020. The results in PCR versus culture methods in this study showed that out of 117 samples of fungal infections 30(25.6 %) were detected by culture method, while the 24(20.5%) samples were detected by PCR technique, the most commonly diagnosed pathogenic fungi is Candida spp.

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
application of business managment in the field of football with studuy of the case of spanish club (Real Madrid) و (Barcelona
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Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to p

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Self-discovery in Paulo Coelho’s Aleph
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There is no doubt that complexities and ambiguities exist in the human minds. The need to unravel and solve those mysteries and the foggy actualities of life’s existence has been one of Paulo Coelho’s (1947-present) biggest concern. In almost all his novels, Coelho shows how people should dig deep into the mysteries of life in order to find a true understanding to their existence. In doing so, a true kind of enlightenment and purification is reached and the quest for self-discovery or self-realization is attained.

    The paper tackles one of Paulo Coelho’s novels Aleph (2011) which is considered as an autobiographical reading to signify the connection between himself and God. It was a phase

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The use of two indicators of market value-added and return on capital invested in measuring the performance of the Iraqi banking sector
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For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Use Dynamic Bayesian network to estimate the reliability of Adamia Water Network
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Abstract\

In this research, estimated the reliability of water system network in Baghdad was done. to assess its performance during a specific period. a fault tree through static and dynamic gates was belt and these gates represent logical relationships between the main events in the network and analyzed using dynamic Bayesian networks . As it has been applied Dynamic Bayesian networks estimate reliability by translating dynamic fault tree to Dynamic Bayesian networks and reliability of the system appreciated. As was the potential for the expense of each phase of the network for each gate . Because there are two parts to the Dynamic Bayesian networks and two part of gate (AND), which includes the three basic units of the

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Inclusive leadership in the General Secretariat for the Council of Ministers - An analytical research
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The current research aims to evaluate the level of inclusive leadership within the General Secretariat for the Council of Ministers, and its role in achieving integration in work through the need to improve relationships between different administrative levels, facilitate participation, expression of opinions, and belonging to the organization. In order to achieve the research objective, the descriptive analytical statistical method was chosen using the SPSS V.25 programs, with various statistical methods and measures, including mean, standard deviation, variance coefficient, relative importance, and simple regression, through a questionnaire tool for data collection. The research community included the leadership in the sample of resear

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Methods of forecasting demandOn the blood substanceApplied study at the National Blood Transfusion Center
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The current research deals with short term forecasting of demand on Blood material, and its' problem represented by increasing of forecast' errors in The National Center for Blood Transfusion because using inappropriate method of forecasting by Centers' management, represented with Naive Model. The importance of research represented by the great affect for forecasts accuracy on operational performance for health care organizations, and necessity of providing blood material with desired quantity and in suitable time. The literatures deal with subject of short term forecasting of demand with using the time series models in order to getting of accuracy results, because depending these models on data of last demand, that is being sta

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