Preferred Language
Articles
/
jeasiq-1605
Limit the auditor's personal judgment and its reflection on the quality of the audit report
...Show More Authors

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implementation of the analytical procedures and audit of the accounting estimates, reflected negatively on the quality of his final report, and for this is limiting the personal judgment of the auditor is necessary from While rationalizing it through international auditing standards, The purpose of the research is to clarify the concept and determinants of the auditor's personal judgments when performing audit work, preparing the report, determining the role of international auditing standards in reducing the auditor's personal judgment, and determining the relationship between the auditor's personal judgment and the quality of his report. The researchers reached a set of conclusions, the most important of which is when the auditor performs his personal provisions, he is committed to implementing the requirements of the international auditing standards at a high rate, which is close to the ideal state of compliance ratio, which helps in reducing the risk of personal judgment of the auditor and reducing them. As a result, the auditors' compliance with the requirements of international auditing standards that limit personal judgments and lead to quality reports in terms of accuracy, objectivity, timeliness and clarity. The research concluded with a set of recommendations, namely: the necessity of researchers' interest in the subject of limiting the auditor's personal judgments and attention to the entrance of the standards of ethical and professional conduct, as well as the international auditing standards as the most important approaches used in reducing personal judgments With training activities related to personal governance and enhancing awareness and confidence in it to enhance the expertise of auditors

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing performance of revenue sources in the Non-Governmental Organizations And its role in achieving financial sustainability
...Show More Authors

Researching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Mental Alertness and Its Relationship to Academic Self-Efficacy among Northern Border University Students
...Show More Authors

Abstract

This study aims at investigating the relationship between mindfulness and academic self-efficacy among Northern Border University students. To achieve this objective, the researcher adopted the correlative survey method for (97) students. For data collection, the researcher developed a mindfulness scale consisting of (42) items divided into seven topics, each one consisting of six items. The researcher developed an academic self-efficacy scale consisting of (20) items, adopting a five-point Likert scale. The results showed that there is a high level of mindfulness among students at the level of the seven units which formed the mindfulness scale; the conscious thinking unit showed the highest mean value o

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 26 2019
Journal Name
Journal Of Engineering
The Experimental Assessment of R134a and Its Lower GWP Alternative R1234yf in an Automobile Air Conditioning System
...Show More Authors

Reducing global warming potential (GWP) of refrigerants is needed to the decrease of ozone-depleting of refrigeration systems leakages. Refrigerant R1234yf is now used to substitute R134a inside mobile air conditioning systems. Thermodynamic properties of R1234yf are similar to R134a. Also, it has a very low GWP of 4, compared to 1430 for R134a, making it a proper choice for future automobile refrigerants. The purpose of this research is to represent the main operating and performance differences between R1234yf and R134a. Experimental analysis was carried out on the automotive air conditioning system (AACS) with 3 kW nominal capacity, to test and compare the performance of R134a with R1234yf. Experiments were accomplish

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Denotation of Stanza and couplet between the two sonnets
...Show More Authors

The stanza in the sonnet has been defined as a set of poetic lines followed after proem
and be the same meter as that of proem in complete stanza, but in rhyme scheme different
from that meter. The couplet is defined as set of poetic lines that followed the stanza and be as
the same meter as that of stanza, but with different rhyme scheme. This definition is approved
by all specialized in field of Andalus literature and it was also proven to them that this
construction emptied of indications. This meter has endeavored to prove that that there were a
difference in denotation for meaning between the stanza and couplet. Thus, the sonneteers
have outweighed the sonnet of the blind "Tutaili" to their sonnets as they felt

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
The Communicative Functions in The Speech of The UAE National Anthem in The Light of The Eloquence of The Audience: زينب دريانورد (الغيصي) - رسول بلاوي - أحمد موسى البطاينة
...Show More Authors

  The national anthem is one of the most eloquent communicative discourses that the language establishes due to its deep impact on the audience and forms a broad mass base that interacts with the chanting of the national anthem. Moreover, communication is the cornerstone in building social and educational relations. From this point of view, the communicative approach studies language in the communicative context and its six important functions identified by linguist Roman Jacobson. The official UAE national anthem is considered as a model for expressing the enthusiasm of the Emirati Arab public, who is proud of their Arabism, loyalty and love of the homeland, because of the expressions that this anthem carries, urging the public to

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Constructivist Learning Model on the Achievement and Reflective Thinking of the Fifth Grade Literary Preparatory Students in History Subject
...Show More Authors

The aim of the study is to reveal the effect of the constructivist learning Model on the achievement and reflective thinking of the fifth grade literary Preparatory students in History subject. A random sample was chosen which consisted of 64 students divided into experimental and control groups, each group consisted of 32 students. The experimental group was taught via the constructivist learning model, and the control group was taught via the traditional method. The experiment was lasted for Eight weeks, each week taught two lessons. The researcher adopted the experimental design with partial control. The two groups were equalized statistically. The researcher used two instruments, the achievement test and the reflective thinking test.

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Constructivist Learning Model on the Achievement and Reflective Thinking of the Fifth Grade Literary Preparatory Students in History Subject
...Show More Authors

The aim of the study is to reveal the effect of the constructivist learning Model on the achievement and reflective thinking of the fifth grade literary Preparatory students in History subject. A random sample was chosen which consisted of 64 students divided into experimental and control groups, each group consisted of 32 students. The experimental group was taught via the constructivist learning model, and the control group was taught via the traditional method. The experiment was lasted for Eight weeks, each week taught two lessons. The researcher adopted the experimental design with partial control. The two groups were equalized statistically. The researcher used two instruments, the achievement test and the reflective thinking test.

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
The role of environmental taxation and environmental incentives to reduce environmental pollution manifestations in the urban environment
...Show More Authors

        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
...Show More Authors

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 15 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
INHIBITORY EFFECT OF THYMOL EXTRACTS ON ENTEROTOXINS PRODUCTION BY Staphylococcus aureus.: INHIBITORY EFFECT OF THYMOL EXTRACTS ON ENTEROTOXINS PRODUCTION BY Staphylococcus aureus.
...Show More Authors

One hundred and eighty five urine samples were collected eight isolates (4.3%) were obtained and diagnosed as Staphylococcus aureus. Among 8 isolates, 5 (62.5%) S. aureus isolates were found to be enterotoxigenic, most of isolates produced at least two types of Staphylococcal enterotoxins (SEs). The production of enterotoxins in the presence or absence of Thymol extracts (aqueous and alcoholic) were estimated using a reversed passive latex agglutination (SET-RPLA) kit. The extracts reduced enterotoxin production compared with the control. Enterotoxin inhibition was observed for enterotoxin C production at minimal inhibitory concentrations (MIC) at 400 µg/ml, whereas production of enterotoxins A, B, and

... Show More
View Publication Preview PDF