The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry

The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

The physical, the thermal and the mechanical properties of Nano-composites, that consisted of Polyprime EP epoxy that reinforced by multi-walled carbon nanotubes (MWCNTs), have been studied. Various loading ratios, 0.1, 0.5, and 1 wt. %of MWCNT shave been infused into epoxy by a magnetic stirrer and then the hardener mixed with the mthat supplied with the epoxy. All sample shave been cutting using CNC machine. Tensile test, three-point bending, hardness tests, lee's disk, differential scanning calorimetry, water absorption and dielectric and electrical conductivity test were utilized on unfilled, MWCNT-filled epoxy to identify the loading effect on the properties of materials. Scanning electron microscopy (SEM) was used to determine the

ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed

During the ongoing economic revolutions of the economic There is a new economic revolution is emboded by upseting the balances of prevailing classic ideas and refusing axioms considered postulates which were not touched including, for example, the theory of ( supply and demand) espoused by (Adam Smith and Marshall and others ) that assumes the existence of a strong relationship between the supply of goods and services and the demand for them, in the light of successive economic developments, considerable technological progress and the information revolution of the complex telecommunication network led to a serious shift of this theory and the emergence of a new theory called (market economies) turned the traditional scales of production,

      Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

The provision of electric power is necessary for the advancement of the country's economy. It is the main engine of the economy and its various activities. It is an indicator of social welfare and it is considered as the basic pillars for achieving sustainable development (economic, social, environmental and institutional) by raising the levels of performance and meeting local needs. The problem of research was the absence of a program to audit the performance of the electricity sector contributes to ensure the application of sustainable development. The research was based on the hypothesis that the preparation of a proposed program to audit the performance of the electricity sector contributes to the achievement of The researchers sough

Abstract

          The research aims to determine the nature of the Iraqi market in terms of banking financial stability and the extent impact of the operational efficiency on it, Accordingly, chosen 15 relational banks were chosen as an intentional sample that could represent the Iraqi banking system for the period 2010-2020. The operational efficiency variable was measured according to the data envelope model, and banking financial stability used  CAMELS model which includes five indicators (capital adequacy, asset quality, management quality, profitability, and liquidity), so for testing the research hypotheses used the random regression model by adopting the S

Construction joints are stopping places in the process of placing concrete, and they are required because in many structures it is impractical to place concrete in one continuous operation. The amount of concrete that can be placed at one time is governed by the batching and mixing capacity and by the strength of the formwork. A good construction joint should provide adequate flexural and shear continuity through the interface.

In this study, the effect of location of construction joints on the performance of reinforced concrete structural elements is experimentally investigated.

Nineteen beam specimens with dimensions of 200×200×950 mm were tested. The variables investigated are the location of the construction joints

Technical education in Iraq Composed of, a complex system of technical competence and scientific, technical and administrative, which extends to cover large areas of the country and constitute a vicious circle between economic development, social and cultural rights through middle-management on the one hand, and between academic knowledge and political decision-making, which aims to bring such development On the other hand, in the light of that education is the actual technical extension applied to create the idea of complementarily between them. In Iraq, have been distributed institutes and technical colleges to achieve those goals, in addition to realizing the idea of integration between them and community, and integration of t