The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan

This research aims at studying a contemporary and modern phenomenon in the Science of management in general and in the field of organizational behavior in private, The organizational learning and managerial empowerment in a governmental organization :"The General Company of Electric Industries" .The dimensions of organizational learning have been defined (Learning Dynamics، organization transformation, individuals empowerment, knowledge management and Technology application) as wells as the dimensions of managerial empowerment (possessing the information and its availability– Independency and the freedom of conduct and knowledge possession) Information has been gathered by a questionnaire distributed on a sample of professiona

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

Based on previous research results that recognized the role of paternalistic leadership in promoting a positive work climate, this study explored the impact of a toxic work environment on the mental health and well-being of employees. We used the quantitative methodology to collect and analyze data. A sample of 108 participants from Iraqi internet service provider (ISPs) companies represented the purposive study sample. We targeted employees who experienced the COVID-19 pandemic. All data was collected through an electronic questionnaire (Google and Microsoft Forms). The research model was tested using structural equation modeling (SEM). The results showed a negative effect of the toxic workplace on the mental health of employees. T

This study was carrid out to produce animal gelatin from chicken skin. Gelatin was prepared by the chemical method using HCl 2% and extraction at the temperature degree 70, 80, 90 c° and at the period of time 4, 6, 8 hours, calculated the yield, functional and sensory characteristics were measured at. The result also demonstrated that the produced gelatin have good functional properties in solubility, viscosity, gelling capacity, water absorpation, lipid binding, emulsification. viscosity was higher in gelatin prepared at 70 c° and period of extraction 8 hours and reached 1.0846 cp. Gelatin prepared were featured by highe gelling capacity at 1% for all extraction time periods. The produced gelatin was characterized by good sensory qual

Abstract: Polarization beam splitter (PBS) integrated waveguides are the key components in the receiver of quantum key distribution (QKD) systems. Their function is to analyze the polarization of polarized light and separate the transverse-electric (TE) and transverse-magnetic (TM) polarizations into different waveguides. In this paper, a performance study of polarization beam splitters based on horizontal slot waveguide has been investigated for a wavelength of . PBS based on horizontal slot waveguide structure shows a polarization extinction ratio for quasi-TE and quasi-TM modes larger than  with insertion loss below  and a bandwidth of . Also, the fabrication tolerance of the structure is analyzed.<

The aims of this reserch is identify  evaluate the organizational commitment level of (emotional, standard, continuous) and the level of discipline dimensions (functional duties, professional responsibility and ethics) for medical doctors in Ramadi Teaching Hospital due to their relationship with the organization effectiveness the level of completion work and the importance of the expected results in the field respondent

sample of (50) doctors has from all branches and specialties, including specialist doctors consultants and practitioners as well as branches of residence and senior the most prominent results reached are the emotional and the  st

creating unique exercises utilizing a teaching approach that works with the research sample, determining how special exercises affect the development of torso flexibility, and determining how special exercises affect the development of bow ability. Activate the search The results of the pre- and post-tests for the control and experimental research groups show a statistically significant association that is favoring the post-test in the development of bow skill performance Using the experimental technique, the researcher set up one group and gave them two tests (pre and post) based on scientific theories that made sense for the topic at hand. Forty adolescent wrestlers from the Adhamiya Club in the Baghdad Governorate were recognized