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jeasiq-1359
The role of Internal Audit Standards IIA`s in improving the local guideline and its reflection on the efficiency of internal audit performance
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The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving the guide according to the IIA standards. The third and final axis is dedicated to enhance the efficiency of internal audit units by improving the guideline In accordance with the IIA standards. A total of 114 questionnaires were distributed on the sample and 99 were retrieved. The good for the analysis was 92 and the analytical descriptive method was adopted by analyzing the results of the questionnaire and linking them to the results of the data collection and analysis. Statistical and hypothesis testing through the use of the statistical package for social sciences SPSS, and one of the most important results reached is that the internal audit units sample the study is committed to apply the guide guide in its work, but this guide is not enough to enhance the efficiency of internal audit units, and this commitment is reflected on The role and importance of internal audit at present. As the research reached a set of conclusions, the most important is the improvement of the guide to internal audit units according to the IIA standards to reflect on the efficiency of the performance of internal audit units.

 

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
إنشاء جائزة عربية للجودة في قطاع التعليم العالي: رؤيــة عراقيــة
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  IF we called twentieth century, the century of productivity and information revolution, the suitable address for twenty-first century is (( The quality century )) .

The research aims to initiate Arabic prize for quality to apply concepts and strategies of total quality management at Higher education sector, which is a vital sector and it may be the most importance sector because it provide efficient human manpower working at all other sectors.

The suggested prize take in consideration the specialty of this sector, and when we apply perspectives of this prize this will promote Arabic universities performance as well as the quality of graduates.

The importance of this research due to the necessity of this pri

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Publication Date
Wed Oct 31 2018
Journal Name
Arab Science Heritage Journal
الدور الدور العلمي للمرأة في التراث البغدادي ( العصر العباسي أنموذجاً )
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تناول البحث اثر النساء في البيت العباسي وتأثيرهن الثقافي والعلمي في التراث البغدادي ، وانعكاسه على الواقع الاجتماعي الذي يعد بحد ذاته مظهر من مظاهر الانسجام والتلاحم بين الماضي والحاضر إذ تركن أثرا بارزا في الحضارة والعلم وأسهمن بصورة مباشره او غير مباشره في دعم وتطور الحضارة  العربية الإسلامية .

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
تخطيط مسارات خطوط الضغط العالي وأثره في تلوث هواء المدينة
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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
La langue et la quête de l'identité dans l’œuvre d’Annie Ernaux
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Since her early beginning in 1974 in her novel "Les armoires vides", Annie Ernaux writing about life in all its various aspects remained her main goal. This novel gave the earliest signals of what would happen later on in her literary career. Indeed, her works showed abilities of echoing reality, her sufferance and experiences via the use of simple and clear language. Add to this, her writings are to be viewed as an expression of deep felt journey, and a continuous search due to the consequent changes coming out of her identity.

    We try here to give an answer to the question about writing as to whether being, to Ernaux herself, a need for the search about her social and feminist identity, or a pure literary work

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Publication Date
Sun Jan 08 2023
Journal Name
الاستاذ
توظيف الألفاظ والتراكيب من السياق القرآني في شعر هيثم الزبيدي
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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
أثر العامل النفسي في حدوث اللثغة عند الأطفال/ دراسة صوتية
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  Language is a gift from God to His servants, as it is a tool of communication, rather it is a tool of life, and without it, life cannot be straight and complete.

  A language is a kind of substitution. A vocal disorder that  may be a disease of speech, and it is one of the obstacles caused by organic and congenital causes, perhaps the common one is genetic.If we separate between lisping in children and separating it from what happens in adults, we find that lisping in children may have psychological causes as well as other ones, this is what we will show in this research.

Key words: psychological factor,lisps,children,vocal study .

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Publication Date
Sat Sep 11 2021
Journal Name
Journal Of Kufa Studies Center
فتوى الجهاد الكفائي ودورها في بناء الإنسان (رؤية قرآنية معاصرة )
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صار لزاماً علينا بيان مفهوم المعنى الحقيقي للجهاد وبيان أفضل أنواعه ورتبه وتحديداً الجهاد الكفائي بين النظرية والتطبيق من حيث معناه العام وبجوانبه الفكرية والاجتماعية , والسياسية ,والاقتصادية , وإيماناً منّا بانتفاضة المرجعية العليا في إعلانها الجهاد الكفائي ضد العصابات الارهابية التي استباحت الدين والوطن فكانت بالفعل الهام إلهي جسد أروع مبادئ الاسلام في التضحية والدفاع عن الدين ومقدساته , وانبل القيم الا

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Publication Date
Tue Oct 06 2020
Journal Name
College Of Islamic Sciences
الواقع الحربي أثر الواقعة الحربية في قصيدة عصر صدر الإسلام
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المؤلف / د. محمود أحمد شاكر غضيب تدريسي في جامعة بغداد / كلية العلوم الإسلامية / قسم اللغة العربية / حاصل على شهادة الدكتوراه عام 2019 في الادب العربي الإسلامي

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Publication Date
Mon Oct 15 2018
Journal Name
Arab Science Heritage Journal
الجذور الجذور التاريخية للمكتبات ودورها في صناعة الحضارة العربية الإسلامية
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Libraries were and still are the source of science and knowledge in schools, universities and science houses. Therefore, it is a must to briefly display Libraries’

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Publication Date
Fri Apr 26 2024
Journal Name
مجلة آداب المستنصرية
دلالة حروف الجر في الحكم القصار للإمام علي (عليه السلام)
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حروف الجر هي حروف إضافة وروابط تدخل على الأسماء فقط ،فهي من علاماته فتعطيه حكم الجر؛ وبدخولها على الأسماء تجمع معانٍ للكلمات المتفرقة والمتناثرة في جمل متناسقة مفهومة في ذهن القارئ والمتلقي وتوصل معاني الافعال إلى الأسماء التي لا تستطيع الوصول إلى مفاعيلها، وهذا يدل على أن حروف الجر حروف عاملة وإن كان بعضها يأتي زائداً ،ولكل حرف من هذه الحروف معانٍ ودلالات قد تنفرد بها أو تشترك مع الحروف الأُخر فتضفي هذا الم

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