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jeasiq-1571
International Auditing Standards and their role in rationalizing the auditor's personal judgment in Iraq"
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The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducting his audit activity. Implementing the requirements of international auditing standards that require the exercise of personal judgment, which helps the auditor in rationalizing and limiting his personal provisions .But , there are some shortcomings that may be reflected in the auditor's judgment, including the auditor's reliance on his personal experience only in determining the relative importance of the component, as well as the auditor's greater reliance on the internal audit evidence, as well as the fact that the auditor does not use analytical procedures at the end of the process The audit is in the preparation stage of the report, which is a basic requirement of the audit standard 520, which is reflected in the personal judgments taken. The study concluded with a set of recommendations, the most important of which is the need to carry out training activities related to personal judgment and to raise awareness and confidence in it to enhance the expertise of the auditors and the auditor to collect more relevant internal and external information before taking personal judgment as well as guidelines and instructions to improve the ability to exercise personal judgment. With regard to carrying out analytical procedures near the end of the audit process, and relying more on external audit evidence.

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Intellectual Capital In The Performance Of Small And Medium Enterprises Research filed In Small And Medium Enterprises In Baghdad
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The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
A Study of Person Deixis in J. M. Singe's Riders to the Sea
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This study deals with an important area in the field of linguistics, namely person deixis.
The study aims at: (1) Describing the notion of deixis, its importance, and its place in the field
of linguistics, (2) Presenting a detailed illustration of person deixis, and (3) Conducting an
analysis of person deixis in one of Synge‟s plays Riders to The Sea according to Levinson‟s
model. The most important aim of these three is the third one (the analysis). To achieve this
aim, the researcher depends on Levinson‟s (1983) descriptive approach. According to the
descriptive approach of deixis, the category of person deixis can be defined as the encoding of
the participant roles in the speech situation. This encoding is r

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The role of Zakat in supporting and stimulating the flow of consumption and investment
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الزكاة فريضة من فرائض الإسلام وعبادة من العبادات التي اقرها الشرع الإسلامي هذه الفريضة المالية التعبدية بالإضافة الى دورها المعنوي الذي يهدف الى إرساء قواعد العدالة الاجتماعية والقضاء على مشكلة الفقر في المجتمع الاسلامي وكما ينص عليها الدين الإسلامي فان لها ابعادها ووظائفها الكثيرة التي تخدم اليات العمل الاقتصادي في مجتمع يعمل وفق نظام اقتصادي أسلامي .

ان انفاق الاموال المتحصلة من فريض

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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Historical Succession of Equal Rain Lines in Iraq: سالار علي خضر الدزيي
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The current research focuses on examining the isohyets in a set of (3) climatic maps of Iraq. Two of these maps were published in the Iraq Climate Atlas and the third one was published in an English source about the geography of Iraq. The first map represents the period from 1923-to-1944, the second is for the period from 1961-to-1990, whereas the third represents the period from 1971-to-2000. Comparing among these three maps, it has become clear that there are noticeable changes of rain in Iraq. In the first map, which represents the decade of the twenties, thirties and early forties, Iraq was located between two Isohyet lines (127 mm) in the far south and (1270 mm) in the far north. As for the second map, which represents the sixties,

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Publication Date
Sun Jan 24 2016
Journal Name
Al-academy
Products of composers national anthems pioneers in Iraq: زينب صبحي عبد البياتي
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Highlights This research highlights the important topic of musical topics that rarely talk about a musician, an issue of national songs which sang since the founding of the Iraqi state and until the end of the monarchy in Iraq, and wrote about just newspaper articles explaining the political situation experienced by the era of the history of Iraq and passing quickly marginally on the songs and patrons, so you see the researcher need to search for what was published around any way to see the texts of songs and melodies and rhythms and thus the possibility of evaluation, linked with the course of social and political life spiraling events at the time, so as not to miss these musical and literary, artistic and cultural features of forever a

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of self competency of the managers in their behavior
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Abstract

      This research aims to measure the effect of Self competency of the Managers in their behavior from the view point of the working individual in the organization since the behavior of managers is considered to be one of the essential variables in the organization which can affect the performance and the commitment of the working individual. the questioners was used to gather the data and the Iraqi Rail Road co. was the field of the study . and a random sample of (36) individual of the subordinates of the managers society of the study and used the (SPSS) statistical program was used in the analysis of the data of the research . the findings refer to the existence of a

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Publication Date
Thu Jan 01 2015
Journal Name
Political Sciences Journal
The role of media in the fight against terrorism
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كانت وسائل الاعلام- التقليدية والحديثة – وستبقى وسيلة مهمة لتدفق المعلومات والتعبير عن المشاعر ووصف الاحداث وتشكيل الرأي العام المحلي والدولي عن مختلف القضايا التي تهم الافراد والمجتمعات وفي مقدمتها قضايا العنف بمستوياته كافة ،والتطرف الديني والارهاب بكل مسمياته وستحاول هذه الدراسة ان تقدم اجابات عن اسئلة محددة تمثل الاطار النظري لدراسات مسحية ترصد النظريات التي ترسم الاطر النظرية الت

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Decorative aesthetic aspects and their use in Islamic architecture
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The architecture of the richly decorated mosques demonstrated that the Islamic culture is one of the most significant and greatest civilizations in the history of humanity. The plant decorative units are one of the key areas in which the Muslim artist excelled. As a result, he created various plant forms that he took from nature, which led him to invent the arabesque art consisting of plant motifs with curved and rounded lines or wrapped between them. These shapes with curved borders include leaves, twigs, and flowers. Buildings and artefacts from the nineteenth century AD have this shape. they achieved their objectives during the twelfth and thirteenth centuries. There was another kind of vegetable decorative unit, made up of stems and

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
Educational Policies in Singapore and their Reflections on Development
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Singapore has invested its human resources for the development of the country since earlier times, so it has directed attention to the education sector. Education and development complement each other, as investment in education has contributed over several years to the development of Singapore economy and has made it one of the strongest economies in Asia and the world. Despite the obstacles that faced educational policies in Singapore, the presence of a wise leadership capable of overcoming difficulties and solving them, and providing the appropriate atmosphere for the development of education has contributed significantly to making it one of the most advanced educational systems in the world, and making this system the main pillar for

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Publication Date
Tue May 07 2019
Journal Name
Journal Of Planner And Development
the role of the economy in protecting the environment from pollution and decision_making
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The economic dimensions of environmental issues are complex and unclear in many cases, there is a kind of confusion in the real relationship between economic growth and environmental regulations. Many of the negative environmental impacts are accompanied by human activities and urban and industrial development in the city, and that many of the projects that did not take into account the environmental factors during the planning and implementation of them can be detrimental, as well as natural environments, archeological sites, historical or scientific value, aesthetic or educational. It also describes the Global Environment Outlook that if current trends continue, population growth, economic growth and consumption patterns, the p

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