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jeasiq-2022
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brainstorming as a contemporary concept in discovering the risks of fraud, as well as its role in improving the quality of auditing in Iraqi audit firms and offices, through a questionnaire form distributed to a sample of auditors in Iraqi audit firms and offices, and the number of distributed forms has reached (112) A form, and the effect of the variables was explained through the use of statistical models using the least squares method and the linear regression model, and after testing the research hypotheses a set of conclusions were reached, represented by the implementation of auditors in Iraqi companies and auditing offices for brainstorming sessions that contribute to improving the quality of audit by helping auditors Accounts are to make better assessments of the risk of fraud, as auditors can start their assessments by looking at the signals of the fraud triangle hypothesis, and that using brainstorming sessions during audit planning increases the quality of the audit process by discovering the fundamental errors resulting from fraud or errors which lead To maintain the confidence of the financial community in the auditing profession, the research recommended that the legislative and regulatory bodies in Iraq should emphasize the importance of peace Describe the mental and the need for auditors to practice brainstorming during planning and implementation of the audit process, which leads to an increase in the quality of the audit.

Type of research: research paper.

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Shorthand the representative performance in the theatrical festival performances of the education teams for teachers in primary schools , in secondary schools and artistic supervisors 2019 AD: خضر عبد خضير
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Arts acts to reduce and exclude everything that is not necessary in the delivery of meaning, especially representative performance, which is based on the intensification of the physical and vocal actions, and in drawing the dimensions of the character. And because that, the artistic staff, among others in the ministry of education, are considered the cornerstone, in the development of theatrical activities in schools, this research came to find out the extent to which teachers in primary schools, in secondary schools and artistic supervisors rely on shorthand mechanisms in the representative performance.
The current research relied on the descriptive approach, in analyzing his sample, which was deliberately chosen, Among the most imp

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Deconstruction and the Acting Performance for the Shakespearean Character in the Iraqi Theatre: هيثم عبد الرزاق علي-اياد طارش ساجت
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Researchers classified deconstruction as a strategy concerned with reading the philosophical, literary, artistic and critical texts according to (construction and deconstruction) binarism, which is an applied procedural space that calls for researching the layers of meaning and its non-closure. It establishes reversals in the text level.  The center changes into a margin and vice versa.  Thus the two researchers sought to study the deconstruction strategy and its work in the theatre field, that deconstruction is considered one of the most important modern currents  that actively inters in reading the theatre show.  The research studies the procedure of the construction and deconstruction of the Iraqi theatre actor reg

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the green human resources management practices in a achieving requirements of environmental citizenship- Field research at the General Company for Vegetable Oils.
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The research aims to determine the role of the practices of green human resources management in achieving requirements of environmental citizenship in the workplace, the General Company for Vegetable Oils was chosen for the application of field-side of research which represent one of the important industrial companies in Iraq, which suffers from poor Green human resources management applications, which reflected negatively on the development Environmental citizenship among Employees. The questionnaire use as a tool to collect data and information as well as field presence of the researcher, The research sample included (30) managers of departments and Division ,and through using statistical program (SPSS) the data has been analys

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Business Process Reengineering In The Light Of Strategic Direction In Field Study Of Sample Of High Level In The Ministry Of Oil
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The current research aims to determine the extent of the impact of the strategic direction to the  business process reengineering, in the Office of the Ministry of Oil To reach that goal was a sample of community research study consisted (50) members of the senior leadership represent the problem in organization researched in the ambiguity of the strategic direction of knowledge of the compatibility of the strategic direction with Business Process Reengineering and   used questionnaire, interview and  observation to obtain the information needed to search was addressing data by the statistical system spss percentage  and the arithmetic mean, standard deviation and coefficient of variation .

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Analyzing the Literary Criticism Book Questions for High School Stage According to Bloom's Classification
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Abstract

 The current research aims to identify the analysis of the questions for the book of literary criticism for the preparatory stage according to Bloom's classification. The research community consists of (34) exercises and (45) questions. The researcher used the method of analyzing questions and prepared a preliminary list that includes criteria that are supposed to measure exercises, which were selected based on Bloom's classification and the extant literature related to the topic. The scales were exposed to a jury of experts and specialists in curricula and methods of teaching the Arabic language. The scales obtained a complete agreement. Thus, it was adapted to become a reliable instrument in this

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
Tradition and modernity in the designs and fabrics fashion gowns Islamic
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The importance of the heritage of the Iraqi heavy symbolism and connotations where contacted habits rights and beliefs from antiquity to the present, in addition to being represented with data aesthetic it is an expression philosophical concepts associated implications incentives cultural aesthetic of the content of the intellectual including contents of semantics and symbols and the dimensions of the meanings Sayings , to turn form a legacy popularly moving window to communicate worth studying its details and search function on the character and identity and origins . Where have emerged in recent years, a phenomenon characterized by inventing new designs by modernist styles that have entered into technical system design and effectivenes

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The martial rights and duties (Rights and duties of a woman and a man)
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This research addresses the relevance of men and women and the consequent provisions
such as dowry and alimony ... Of the like, marriage is to organize links masculinity and
femininity any sexual meeting between men and women a special system that must be
produces reproduction him and alone, which gets its reproduction in human kind, and has no
family and on the basis of private life is being organized.
The importance of the topic see Islam has urged marriage and forbade celibacy, and ensure
that the Lord of Glory Almighty married subsidy nor the origin of the differences between
men and women in money or workmanship or blue-chip Every Muslim inept any Muslim and
every Muslim efficient for any Muslim.
The impor

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تأثير الصراع بين الإدارة والأطباء في قرارات المستشفى ( دراسة تطبيقية )
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منذ بداية نشوء المستشفيات كمنظمات تعنى بصحة الناس، عُرف الصراع (Conflict) بين جماعتي الإدارة والأطباء. وقد تركز محوره في معظم الأحيان حول سلطة أي منهما هي الأقوى في اتخاذ قرارات المستشفى.. هذا إذا ما علمنا أن كل من الطرفين المتعارضين يستمد قوته ويعزز مكانته من خلال سلطته في اتخاذ القرارات. إن جهود كلا الجماعتين الطبية والإدارية تصب في منهل واحد ألا وهو خدمة المريض والارتقاء بالمستوى الصحي ل

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The Level of Computer Literacy of the Students at Al Quds Open University in Tulkarm Branch
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The purpose of this study is to assess the level of computer literacy of the students at AlQuds open university in Tulkarm Branch. The study investigates the effects of the variables of gender, specialization, academic level, owning a personal computer, internet communication, and own an email account on the level of computer literacy. A test of computer literacy was constructed by the researchers consisting of (37) multiple choice items with a reliability rate (0.85). The study population consisted of (4100) students, while the sample contained (352) students. The study revealed that the level of computer literacy of the students at AlQuds Open University in Tulkarm Branch was (66.2 %) which is educationally acceptable. It also

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Social Factors for Delaying the Age of Marriage among Working-Women at the University of Baghdad
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The phenomenon of delayed marriage triggered the intention of most researchers and specialists to reveal the social factors associated with the spread of this phenomenon in order to identify the characteristics of that phenomenon and the social factors resulting from it. Thus, the current research aims to identify the social factors most related to the delay in marriage age among working-women at the University of Baghdad, represented by family factors, economic factors-professional, psychological factors – subjective, and environmental factors. The researcher also aims to identify the differences in social factors associated with late marriage age for working women at the University of Baghdad in terms of the type of profession (teach

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