Preferred Language
Articles
/
jeasiq-1571
International Auditing Standards and their role in rationalizing the auditor's personal judgment in Iraq"
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Study of Stability of Personal Dosimeter
...Show More Authors

The study is carried out by using personal dosimeters (film badge). The films are irradiated to absorbed dose of range (0.01-10000 rad). The calibration curves are drawn by using the ordinary method taking into account the filtration effects in three regions (D (Pb/Sn),D(Du),D(300). The calibration films are stored in ambient condition. It is found that the optical density increases, which is attributed to the photodegradation of the films may induce localized states in the energy gap causing increasing in optical absorption, but optical density decreases, which attributed to the photodegradation of the films may cause some cracks at the film surface during the first month, whereas at the rest months we see clear stability in optical d

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Success factors promote personal selling insurance
...Show More Authors

Research seeks to clarify the role of insurance companies to make great efforts for the success of the operation promotional products and to check it out for, there should be questions selling the company offers to salesmen producers and the latter projecting on the ground to serve customers and deal with them in style to earn satisfaction with.

        The method was used questionnaire and distributed through selected sample included producers in the company and the other sample Staff Planning and marketing researcher used the style gather the necessary information and subjected to analysis using statistical methods arithmetic, standard deviation and concluded search for a set of results which

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between social capital and knowledge sharing and their impact on improving the educational service quality: an analytical study of the views of a sample of academic staffs in the government universities in the Kurdistan Region of Iraq
...Show More Authors

Abstract

This study aims to find the relationships between social capital (social network, social trust, shared goals) and knowledge sharing (knowledge Donating, knowledge collecting) as independent variables and their impact on improving the quality of educational services (academic staffs quality, Quality of teaching methods and study curriculums). This research is an important, because it attempts to identify the relationship between social capital and the knowledge sharing and their effect on improving the quality of educational service for universities. The study problem was determined in several questions related to the nature of the correlation relationship - the impact between the different independent variables (

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Hydrochemistry of Groundwater in Northeast Part of Anbar Governorate – West of Iraq
...Show More Authors

A groundwater quality assessment has been carried out in northeast part of Anbar governorate in western Iraq. We analyzed hydrochemical parameters such as pH, electrical conductivity, total dissolved solids presence of ions to describe groundwater quality. The study area has the only confined aquifer within the geological formation extended in area. Values of groundwater hydrochemical parameters were ranged from (7) to (7.9) for ph, (1599) to (6800) µmhos/cm for electrical conductivity (EC) and (1048) to (4446) mg/l for total dissolved solids (TDS). The origins and types of groundwater in the area were of marine origin and MgCl2 water type while only (6) samples were of continental origin and Na2SO4 wate

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Tue Feb 03 2026
Journal Name
Al-mostansiriyah Journal For Arabic And International Studies
The role of women in combating intellectual extremism
...Show More Authors

Abstract: The term extremism refers to the distance from moderation, excess and hyperbole, and it is a relative term that varies from one society to another, according to the prevailing traditions, values and culture, as the problem of extremism is one of the main issues that contemporary societies are concerned with is a phenomenon that has its roots in the intellectual formation of societies. By knowing the concept of extremism, we can identify the reasons that contributed to the existence of extremism as a phenomenon, on the one hand; on the other hand, to clarify the role of women in combating extremism and developing effective solutions to reduce this phenomenon. As women play a major role in society, starting from the family to educa

... Show More
View Publication
Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
the role of educcation in shaping individual values
...Show More Authors

View Publication Preview PDF
Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of service quality in tax compliance
...Show More Authors

The aim of the research is to clarify the role of service quality through its dimensions represented by (tangibility, reliability, safety, response, empathy) in tax compliance with taxpayers, i.e. performance of the duties and obligations of the taxpayer through its dimensions (registration, accounting, payment of the amount of tax), and to know For this role, a sample was taken from the taxpayers of the branches of the General Authority for Taxes spread in the governorate of Baghdad and its affiliated districts, which amount to (15) tax branches, as (215) questionnaires were distributed to know the impressions and reactions of the taxpayers regarding the level of service quality through the aforementioned dimensions. Using the statistic

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of concurrent engineering in cost optimization
...Show More Authors

 

     The research aims to study and analysis of concurrent engineering (CE) and cost optimization (CO), and the use of concurrent engineering inputs to outputs to improve the cost, and the statement of the role of concurrent engineering in improving the quality of the product, and achieve savings in the design and manufacturing time and assembly and reduce costs, as well as employing some models to determine how much the savings in time, including the model (Lexmark) model (Pert) to determine the savings in design time for manufacturing and assembly time.

To achieve the search objectives, the General Company for Electrical and Electronic Industries \ Refrigerated Engine

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Sports Marketing in Customer Value
...Show More Authors

Sports marketing is one of the most important areas to attract capital and the most important economic activities at the present time and the sports field is one of the most important areas that can be used in marketing products and services and the need for sports marketing in Iraq is shown to increase the benefits and returns of sports clubs due to a lack of material resource and weakness In the available capabilities presented to it. The research problem was the lack of sufficient knowledge of the role of sports marketing in the value of the customer by members of the administrative body of Iraqi sports clubs. The research aims to know the role of sports marketing in the value of the customer in the Iraqi Premier League clubs.

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The impact of public expenditure and public revenue on some of the intangible components of social development in Iraq for the period 1985-2008
...Show More Authors

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

... Show More
View Publication Preview PDF
Crossref