The performance evaluation had Focused for many years ago on The financial factors which are Not enough for the contemporary business organizations. So in order to get useful information it con used The balanced score card which can used to offer information about some measurement on which the level of the act actual performance is determined.

A revolution called information revolution has recently invaded the world. It is Currently considered one of the most important properties of development to the countries of the world The criteria provided by computers such as accuracy, speed, time saving Storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc., as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem o

Hedging is a linguistic avoidance of full commitment or precision. It is the use of a vague language. The main objectives of this study are to

The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F

Arabic calligraphy is one of the greatest achievements of Islamic art. The visual form of Arabic calligraphy is the primary means of presenting ideas and messages for expressive communication in Arabic typefaces. Emerging computer technology with calligraphy is essential for effective visual designs; however, traditional typefaces are insufficient in number and quality to fulfill the requirements of the current Saudi industry. Thus, this research investigates the processes followed by graphic designers to create modern Arabic type designs inspired by Arabic calligraphy, and presents the characteristics of Arabic calligraphy. The research implemented a mixed experimental and descriptive method, exploring 10 typefaces designed by professio

Background: Urinary incontinence (UI) is a common disorder that affects women of various ages and impacts all aspects of life. This condition negatively influences quality of life. Fractional CO₂ laser (10600nm) is the recent method for treatment of stress urinary incontinence in women. Objectives: The purpose of the study was to evaluate the efficacy and safety of fractional CO₂ laser (10600nm) in the treatment of female stress urinary incontinence. Materials & Methods: This study was done from July 2020 to February 2021conducted at the laser institute for postgraduate studies university of Baghdad, patients collected from a private clinic and the Department of

In this study, genetic algorithm was used to predict the reaction kinetics of Iraqi heavy naphtha catalytic reforming process located in Al-Doura refinery in Baghdad.  One-dimensional steady state model was derived to describe commercial catalytic reforming unit consisting of four catalytic reforming reactors in series process.

The experimental information (Reformate composition and output temperature) for each four reactors collected at different operating conditions was used to predict the parameters of the proposed kinetic model. The kinetic model involving 24 components, 1 to 11 carbon atoms for paraffins and 6 to 11 carbon atom for naphthenes and aromatics with 71 reactions. The pre-exponential Arrhenius constants and a