Preferred Language
Articles
/
jeasiq-1679
Effect of industry specialization of the Iraqi audit firms on audit quality
...Show More Authors

The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry specialization of auditing companies was measured by calculating the market share using the information contained in the financial statements published by the Iraqi Stock Exchange for the period from 2010 to 2016 and using the correlation coefficient to analyze the results of the survey. After testing the hypothesis of the research, a set of conclusions was reached, were represented as the auditors in the Iraqi audit firms his Industry specialization, As well as the impact of the Industry specialization of the auditor on audit quality on the Iraqi audit firms, The Industry specialization leads to an increase in the audit quality process through the discovery of the fundamental errors resulting from fraud or errors, which leads to maintaining the confidence of the financial community in the audit profession, The researchers recommend the need for legislative and regulatory bodies in Iraq to emphasize the importance of Industry specialization and the need to exercise auditors for Industry specialization during the implementation of the audit process, which leads to increased quality audit.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Das literarische Bild und die sprachliche Struktur der Sprichwörter bei der gegenseitigen Übersetzung im Deutschen und Arabischen The literary image in the translation of the German and Arabic proverbs
...Show More Authors

Vorwort:

                              Die Übersetzung gilt in der Vergangenheit als Brücke zwischen  verschiedenen Gesellschaften. Sie spielt eine große Rolle im Bereich Kulturaustausch der Länder. Die Araber haben das früh betrachtet, und die Übersetzung als Wissenschaft wird eine der wichtigsten Lehren. Viele griechische Wissenschaften waren durch Übersetzung in den arabischen Ländern bekannt.

In dieser Forschung findet man einen Überblick über die Wichtigkeit der Sprichwörterübersetzung und welche Rolle spielt diese Übersetzung im Z

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Methods of forecasting demandOn the blood substanceApplied study at the National Blood Transfusion Center
...Show More Authors

The current research deals with short term forecasting of demand on Blood material, and its' problem represented by increasing of forecast' errors in The National Center for Blood Transfusion because using inappropriate method of forecasting by Centers' management, represented with Naive Model. The importance of research represented by the great affect for forecasts accuracy on operational performance for health care organizations, and necessity of providing blood material with desired quantity and in suitable time. The literatures deal with subject of short term forecasting of demand with using the time series models in order to getting of accuracy results, because depending these models on data of last demand, that is being sta

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Grammatical controversy in the conscience of the chapter Between Sibawayh (180 AH) and Fur (207 AH)
...Show More Authors

This study examines the syntactic and semantic functions of the conscience of the chapter and the grammatical disagreement in its diagnosis between two famous linguists: Sibuyh and fur. Also, the conscience of the chapter occupies an important synthetic space in the construction of the Arabic sentence, identified by the Arab scientists, as linguistic analysts, have a strong sense of language and careful observation, they revealed it in their linguistic composition through the analysis of nominal structures, and found that it I come in specific syntactic patterns and grammatical templates that have certain characteristics that are unique to them because of the conscience of separation in their compositional space.

View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
The Request Construction in the Diwan of (Al-Shamakh bin Dirar Al-Dhubyani) A Rhetorical Study
...Show More Authors

This study examined the imperative construction: the command, the interrogative, the prohibition, the call, and the wish. In the Diwan of Al-Shamakh bin Dirar; where the poetic verses were monitored in each of the topics of the student's creation, and the rhetorical meanings that he came out with. What is new in this study is that it is the first to study the demanded composition in the poetry of a glorious poet, Al-Shammakh bin Dirar Al-Dhubyani. As his poetry did not receive such a study, it sought to employ what was written by rhetoric scholars, in an attempt to explore the demanded composition in the poetry of Al-Shamakh. The study adopted the descriptive analytical approach, which is based on counting the number of times the poet us

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jul 06 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The influence of cavity design for cusp coverage on fracture strength of weakened maxillary first premolars using two esthetic restorative systems (CAD/CAM hybrid ceramic and nanohybrid composite) (An in vitro study)
...Show More Authors

Background: Maxillary first premolar with wide MOD cavity more susceptible to fracture. The aim of this study was to assess the influence of cavity design for cusp coverage on the fracture resistance of weakened maxillary first premolar restored with CAD/CAM hybrid ceramic versus nanohybide composite. Materials and Methods: Fifty six intact maxillary first premolars of approximately comparable sizes were divided into seven groups eight for each: Group A: Intact teeth (control group); Group B: teeth prepared for MOD inlay; Group C: teeth prepared for MOD onlay covering the lingual cusp; Group D: teeth prepared for MOD covering buccal and lingual cusps ,the previous three groups indirectly restored with nanohybrid composite (3M ESPE Z 250 X

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Classification of Brown risks in Evaluation of the internal control system: Application Research in Karbala University
...Show More Authors

Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The Democracy and the Reconstruction of the Citizenship
...Show More Authors

This research includes the principles of the democracy، and to which extent it can contribute in establishing these principles. Democracy is not only to hold parliamentary or presidential elections but also the result of these elections wills it lead to the emergence of an integrated regime that can actually expresses the citizen's rights and to which extent those citizens can contribute in that regime and control it. Since 2005، when the first elections took place in Iraq after the US occupation of Iraq 2003، Iraqi people are looking to a rule that represented them and achieve their interests after getting rid of the totalitarian regimes and establishing an institutional regime that work by democratic means in order to achieve the so

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 20 1930
Journal Name
College Of Islamic Sciences
Achieving the book of reaction to the end of   Book of alimony from the manuscript of the Forum of the Evangelist Sheikh Ibrahim bin Mohammed bin Ibrahim Halabi (P. 956 e
...Show More Authors

Achieving the Book of Return to the End of the Book of Alimony from the Manuscript of the Forum of the Abhar of the Sheikh (Abraham Bin
Muhammad ibn Ibrahim al-Halabi (d. 956 AH), who was a member of the Hanafi sect, was a long man
Fiqh, interpretation, modernity, Arab sciences, and readings
Hanafi as well as that he was Abid Zahid and the reason for his claim to this book that asked him some
He asked him to take advantage of it
Al-Hanafiya said, mentioning the sources from which he was taken, and presented his opinion and evidence on the correct
He mentioned the issues of the Hanafi jurisprudence in his book according to the chapters of the jurisprudence
Reaction is done to what you have achieved previously in the h

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Using Index of Compaction in interpreting the distribution and shapes of soil map units of Lower Diyala project.: Using Index of Compaction in interpreting the distribution and shapes of soil map units of Lower Diyala project.
...Show More Authors

Abstract
This study was conducted by using soil map of LD7 project to interpret the
distribution and shapes of map units by using the index of compaction as an
index of map unit shape explanation. Where there were wide and varied
ranges of compaction index of map units, where the maximum value was
0.892 for MF9 map unit and the lower value was 0.010 for same map unit.
MF9 has wide range appearance of index of compaction after those indices
were statistically analyzed by using cluster analysis to group the similar
ranges together to ease using their values, so the unit MF9 was considered as
key map unit that appears in the soils of LD7 project which may be used to
expect another map units existence in area of

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Fundamental graduation of man-made provisions in the jurisprudence of the companion Abdullah bin Amr, may God be pleased with them
...Show More Authors

In The Name of Allah Most Gracious Most Merciful

The fundamentals of jurisprudence have a great role in facilitating the ways to know the Shari’a rulings for everything that takes place between people in terms of relationships, and the actions that are issued by them, because without it, the sources from which the rulings were taken are not known, and the methods used by the imams of ijtihad in taking these rulings from those sources are not understood. The foundations on which they followed in the interpretation of texts and its rules, and Muslim scholars in different eras celebrated this science and gave it great care: with what they wrote in it from the works of different directions, but of course the complexity printed many

... Show More
View Publication Preview PDF