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The effectiveness of internal and external auditing in support Corporate governance
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The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                                        The process of external auditing should render the auditors the sufficient vocational care with obligation to the rotation each (3-5) year and activate the preview who acts as an auditor. That would enable and improve the total quality of the process for external. Also, the study aimed at showing the concept of governance which is based on the base of organizing the relationship between the Board of the companies and Executive Managers and between the commission of auditing in the board and the shareholders of interest holders with the company and the auditors in the second place.                                            

Thus, the interaction between the internal and external auditors will be reflected on the board through the preparation of financial and non-official reports in integrity. Consequently, this will stop the fraud of the management on the accounting regulations and rules. Then, it will contribute to the raise of the efficiency of risk assessment and the generation of real value of the company through reaching into wise governance.                                                                                          

The research comes up to the following findings:                 

  • The activity of internal auditing is regarded as one of the activities that support governance. The demand has been on the services of qualified internal auditors.
  • The bureaus of auditing have in affirming the validity of the financial bills and reports published to serve the society through the quality of the service offered and activate the process of rotation and the testing of the counter part.

The difficulty of applying governance is not the reason of law, but in how applies this law. The morals are matters cannot oblige the others to. They are personal gains flowing from many social factors governed by religion, education and the environment.                                                                                     

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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Aesthetics of experimentation In short television films
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Experimentation Multi effective and fertile grew human desire to discover new ways to express beauty in artwork .And dabble term experimentation in the performing arts and arts architecture, cinema and television in the test forms and interest in the visual effects and movements seek to establish and beauty and schools of thought in literature and art. This study aims to identify

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Means of Arguments in Bank's Annual Reports
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In line with the most recent trends in genre analysis (Swales, 1990; Bahatia,
1993) and discourse studies on business communication (Dudley-Evans and St.
John, 1998;Bargiela-Chiappini, F. and C. Nickerson, 1999, the article focuses on a
particular financial genre, Bank's Annual Reports (ARs). More in detail, in contrast
in widespread claim about the purely financial and informative nature of ARs,
addressing experts only, this paper aims at illustrating in accordance with Bexley
and Hynes (2003), and Burrough's (1986) considerations, that those reports
endeavour to promote the company image and to leave a positive impression on
readers. Generally speaking, companies communicate because they exist: they have
a na

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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Mechanisms of creative action in print design
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In the midst of conflicts different intellectual and knowledge of production processes and circulation we need constant search for different levels of Innovation replenished with renewed need to develop solutions to various problems. Amid this conflict comes to mind a question about what salt creative mechanisms act in Graphic Design? Through this research is marked (creative mechanisms act in Graphic Design) strive to find solutions
to this question, as well as cognitive it Sarphi side modern and developmental study to a broader understanding of the subject. And across four seasons, which included the first chapter of the research problem and the need for him, and then came the second chapter includes theoretical framework goal Bemb

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Provisions of combat games In Islamic Jurisprudence
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Provisions of combat games In Islamic Jurisprudence

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Applications of Artificial Intelligence in Graphic Design
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If the Industrial Revolution has enabled the replacement of humans with machines, the digital revolution is moving towards replacing our brains with artificial intelligence, so it is necessary to consider how this radical transformation affects the graphic design ecosystem. Hence, the research problem emerged (what are the effects of artificial intelligence on graphic design) and the research aimed to know the capabilities and effects of artificial intelligence applications in graphic design, and the study dealt in its theoretical framework with two main axes, the first is the concept of artificial intelligence, and the second is artificial intelligence applications in graphic design. The descriptive approach adopted a method of content

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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
Semiotics of “Name Calling” in Propaganda Discourse
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The process of name calling in the propaganda discourse is one of the most important methods of persuasive propaganda act, based on the ideology of working with the function, and the valuation of this function, creating a hermeneutic representation of the meaning falls within a specific format and responds to a specific function, which is the realization of the intent of the propaganda doer in persuasion and persuasion through negative and positive propaganda logic. The method of name calling has played a dangerous and horrific role in conflicts and ideological and military wars throughout history.

This study aims to find out the mechanisms of semiotics system behind discourse of propaganda far from substantive&n

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
Mechanisms of visual attraction in interior spaces
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The visual attraction of the fundamentals that require the availability in the design business, to achieve the needs of different social interactive and the need for recreation or entertainment as well as financial need and as such has considered the importance of a researcher studying the mechanics of visual attractions in the interior spaces have been identified according to the research problem the following question:
What are the mechanisms of visual attractions in the interior spaces and the current research aims to Recruitment mechanisms of visual attractions in the design of interior spaces as determined by three research limits are:
• Reduce the objective: the mechanics of visual attraction.
• Reducing the spatial: S

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Role of Christian Wives in Elijahian Policy
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Role of Christian Wives in Elijahian Policy

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Applying the substance-field model mechanism to problem solving in industrial product design: محمد علي حسين القيسي
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  Problem solving methods and mechanisms contribute to facilitating human life by providing tools to solve simple and complex daily problems. These mechanisms have been essential tools for professional designers and design students in solving design problems.
This research dealt with one of those mechanisms, which is the (the substance-field model model), as it has been mentioning that this mechanism is characterized by the difficulty of its application, which formed the main research problem. In home gardens (the sub-problem of research), an analysis of this problem was applied and then a solution was found to address it. The researcher used the 3dsmax program to implement the proposed design.
The most important research res

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Publication Date
Wed Apr 10 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
QUALITY SYSTEMS.POSSIBILITY OF IMPLEMENTING IN SOME LOCAL FOOD ESTABLISHMENTS: QUALITY SYSTEMS.POSSIBILITY OF IMPLEMENTING IN SOME LOCAL FOOD ESTABLISHMENTS
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In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important proble

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