Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

This research takes up address the practical side by taking case studies for construction projects that include the various Iraqi governorates, as it includes conducting a field survey to identify the impact of parametric costs on construction projects and compare them with what was reached during the analysis and the extent of their validity and accuracy, as well as adopting the approach of personal interviews to know the reality of the state of construction projects. The results showed, after comparing field data and its measurement in construction projects for the sectors (public and private), the correlation between the expected and actual cost change was (97.8%), and this means that the data can be adopted in the re

The stories of children in Iraq during the past two decades have received a number of important scientific studies. Despite tyranny of the historical study method on most of these studies, they have been and still are very important, because they have established a chronicle of this literary style that has been neglected and based not only on the academic level and serious in-depth university studies but also on the enclosed sight that doesn’t consider studied art as an innovation with its specificity and its typical technical components. While many of the public impressions and self-reflections contributed to the dominance of some of the provisions and concepts that were circulated as critical remarks and adopted by som

This study is due to insufficient development of the issues of initial training in tennis at youthful (student) age. Objective: development of a methodological and scientific-methodological base of students' tennis with current trends in tennis. Summing up the best practices of modern tennis, we came to the conclusion that the formation of the art of reflection backhands in teaching beginner students of sports specialization to achieve future success. In modern conditions in the development of Russian tennis student opens the possibility of using new technologies and programs. Using these approaches, we have developed a training program and tested students' tennis in the pedagogical experiment, which resulted in its effectiveness.

Abstract: Various peoples have contributed to building the Islamic civilization through the achievements and creativity of their scholars. In particular, the Kurdish scholars have provided new and great services to the Holy Qur’an that deserves attention. For example, it is no secret that Sheikh Ahmadian, with his interpretation, rendered a great service to the Glorious Book of God. His style is distinguished by modernity, seriousness and objectivity, and represents a lively response to the needs of the Kurdish Muslim people. Due to the importance of Ahmadian’s interpretation of the Qur’an, therefore, I have demonstrated his approach in this research in terms of dealing with his interpretation of the Qur’an with the Qur’an, the

The present study aims at identifying the styles, procedures of Iraqi universities to avoid plagiarism and evaluate these steps, also to evaluate the form prepared by the Directory of Scientific Supervision and Evaluation, Ministry of Higher Education and Scientific Research. The study uses documentary style, 150 teachers in the following colleges (Education Ibn Rushd, Languages and Arts) in university of Baghdad whom already used the aforementioned list were the sample of the study and they asked to give their opinions about the list.The study consists of five sections, first one deals with general view, second explains plagiarism and its types, shapes and reasons,third tackles with ways of detecting plagiarism, its programs, consequences

   Box-Wilson experimental design method was employed to optimized lead ions removal efficiency by bulk liquid membrane (BLM) method. The optimization procedure was primarily based on four impartial relevant parameters: pH of feed phase (4-6), pH of stripping phase (9-11), carrier concentration TBP (5-10) %, and initial metal concentration (60-120 ppm). maximum recovery efficiency of lead ions is 83.852% was virtually done following thirty one-of-a-kind experimental runs, as exact through 2⁴-Central Composite Design (CCD). The best values for the aforementioned four parameters, corresponding to the most restoration efficiency were: 5, 10, 7.5% (v/v), and 90 mg/l, respectively. The obtained experimental data had been

The aim of this scientific paper is to highlight the effective role of women working in economic development, especially those working in the entrepreneurial sector, which we see as encouraging at the macro-economic level and at the personal level, by highlighting their potential to help them enter the private labour market, value them and empower their role in the economic arena in order to win this bet to become productive and effective workers at all levels.

Through this paper, we will try to highlight the role of Algerian women's contribution to economic development through access to the world of entrepreneurship, and we will also try to find statistics on their success levels at the local and interna

The researcher, in this academic research, seeks to highlight the role of the semantic production in the dramatic act and to know the extent of its work and importance, because drama is an act and the dramatic work is a group of acts. The dramatic meaning and act are two inseparable concepts that cannot be divided, because each dramatic act is a container of meanings through connotations, signs and symbols. The production of the connotations in the dramatic act is considered one of the important issues in the content language of communication between the sender and recipient in order to get to the intended meaning. These sign connotations engage the spectator in the codifying activity and get him immersed in the events. The research pres

The aim of this research is to identify the effect of Webinar technique on digital culture in the College of Education for pure sciences at Ibin Haitham, University of Baghdad. The research samples consisted of (68) male and female students from the Chemistry Department who are following classes during the (2019- 2020) academic year. The samples represent (42%) of the total number of (162) students split into control and experimental groups. For this purpose, the scientific contents for testing were determined. The experimental part is based on analysis of the results from experiments in (preliminary standard solutions, refractive index, Beer-Lambert law). To achieve the aim of the research in testing the measure of student's digital cultur