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jeasiq-2156
The role of strategic memory in the successful use of the COSO model for auditing human resource management
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The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems related to the variables that have been studied within the research organization. As for the objectives of the research, they are represented by conducting a descriptive analysis of the investigated variables and tests of the relationship between them. To achieve the objectives of the research, use the descriptive-analytical approach. As the questionnaire was built using international indicators and standards, and it was distributed to a sample consisting of (97) members of the staff of Al-Rafidain University College. The researchers relied on some statistical tools available in the statistical program (SPSS-V23) in order to enter and process data, and the results confirmed the validity of the main and sub-research hypotheses. Accordingly, the researchers recommended the necessity of preparing all the requirements necessary to build strategic memory and then employing it in providing the human resources department with information that enables it to apply the COSO model in auditing its activities

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Publication Date
Thu Nov 02 2023
Journal Name
الدراسات اللغوية والترجمية
استراتيجية التثاقف في الترجمة الادبية بين الحفاظ على الموروث الحضاري والاندماج المجتمعي رواية فرايم ... فرايم للقاص شالوم درويش (انموذجا)
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الملاخص كامل

Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
أصول التربية : تضارب المحتوى وإشكالية الإعداد دراسة نقدية لكتب ومقررات أصول التربية في الجامعات العربية ووضع تصور منهاجي بديل
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Research questions  start from the fact that what the Arab origins of education  indicted . First question are :

- To what extent the subject of assets acquired a specific meaning in the Arabic books and educational subjects ? Is these selections are reflected on the classification of assets and their types ?
- What’s the nature of the content ? .Is there a consistency between the meaning and content ?

- What entrances handling and curriculum approach and tactics are in those books ?

- Is the assets subject introduced within  the grade  best suited ?

         &nb

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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
نماذج من التمازج في قصص الأنبياء بين التشريعات السماوية الثلاث : الإسلامية واليهودية والنصرانية: التشريعات السماوية الثلاث: الاسلامية واليهودية والنصرانية
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   يهدف هذا البحث إلى تأصيل الإستدلال بالقاعدة العقائدية، وبيان ضوابطه، وإبراز نماذج من أهم تطبيقاته المعاصرة، وقد أعتمد مناهج من أهمها المنهج الإستقرائي والمنهج المقارن ، وتناول البحث التعريف لقصص النبوة فى الأديان السماوية ، وعرض بعض الدراسات السابقة التى تناولت نفس الموضوع ، ثم تطرق البحث لذكر نماذج من قصص الأنبياء من الديانات السماوية الثلاث ، وتوصل البحث الى أن الأديان السماوية رغم بعض الإختلاف

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Publication Date
Tue Apr 24 2018
Journal Name
المجلة العلمية للتربية البدنية والرياضية - جامعة الإسكندرية مصر
وضع تدريبات بليومترية وفقا لبعض المؤشرات البيوميكانيكية والعضلية لتحسين أداء الركلة من علامة الجزاء في كرة القدم - اطروحة دكتوراه
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تتطلب كرة القدم الحديثة تطوير الصفات البدنية والمهارية للوصول باللاعب إلى لمستويات العليا، ولما كانت هذه الصفات مرتبطة مع بعضها البعض، فانها تتطلب ان يتم تطويرها معا في نفس الوقت دون تنمية كل صفة على حده، وإن توافر الحد الأدنى من الصفات البدنية كمتطلبات أساسية للأداء المهاري يعتبر الهدف الأساسي للتخطيط لأي برنامج تدريبي، وإن الصفات البدنية لها مفهوم شاسع وواسع الاستعمال في مجال البحوث الرياضية، وقد أعطيت ع

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الإبلاغ المالي عن المشتقات المالية بوصفها أدوات للتحوط من المخاطر السوقية وفقاً للمعايير المحاسبية الدولية: بالتطبيق في مصرف بغـداد
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The research has  focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don't manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate

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Publication Date
Thu Nov 12 2020
Journal Name
Arab Science Heritage Journal
تحفة الأصحاب ونزهة ذوي الألباب (ما جاء في ذكر المعادن)، احمد بن إبراهيم الحنفي السروجي (ت710هـ/1310م)،"دراسة وتحقيق".
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Manuscript (Tuhfat Al-Ashaba and the Nuzha Al-Kulbab) by Ahmed bin Ibrahim Al-Hanafi Al-Suruji (d.710 AH / 1310 AD), one of the important manuscripts as an encyclopedia characterized by the diversity of its topics

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الاميرة الأَميرة أَشرف بهلوي ودورها في التآمر على وزارة مصدق ومجيء قوام السلطنة (6 آيار 1951-22 تموز 1952)
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      The name of princesses  Ashraf Bhlwi was associated with very important events influnced on social polical Iranian fact through second half of twentieth century, with access Dr.Mosaddeq to cabinet on May 1951, The conflict seemed between him and princesses Ashraf in creasingly, when Mosaddeq came to authority he had many projects deal with oil industry laws in Iran and reform the elections laws, reducing terms of reference of Al shah and made it honorable only,  This matter disturbance Royal court especially, Ashraf, she started to coordinate with members of the shura council and other military personalities in order to over throw Mosaddeq cabinet but she failed because Mosaddeq supported by Irani

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
اثر تصميم تعليمي قائم على ستراتيجية التعليم من اجل الفهم في تحصيل مادة الرياضيات لدى طالبات الصف الخامس العلمي
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The objective of the current research is to identify the effective of the suggested instructional design that based on the teaching strategy for understanding in achievement for students(girls) of mathematics in the fifth grads secondary school. To achieve the research goal, the empirical research method is depended. In this method a realistic empirical design pre-test of two equivalent sets to determine the students’ grade is used. The following zero hypotheses is formulated “There is no statistical difference for the faction at 0.05 between the mean grad for the students of the empirical group who studied the subject using the Instructional design based on the teaching strategy for understanding and those who studied the same subje

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Publication Date
Wed Jan 21 2026
Journal Name
مجلة رماح للبحوث والدراسات
رماح للبحوث و الدراسات
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Abstract: Ecology has always been an essential topic in literature. However, with the arrival of the Anthropocene, our society is beginning to seriously rethink of the relationship between human and nature. Literature can contribute both to generating ecological awareness and to compensating for imminent losses of flora and fauna. Not only can it re-narrate the stories of those species that face the greatest challenges; it can also encourage environmental orientation about future coexistence by expanding the imagination of the possible. Sigrid Nunez’s) What Are You Going Through( )2020) presents a universe that is supposedly unaffected by birds or plants, but in which a connectedness between living beings is explored that cannot

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Publication Date
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
الأمير كوركوز الاويغوري دراسة في سيرته ودوره السياسي والاداري والاقتصادي والعمراني خلال العصر العباسي 624-641 هـ/ 1226- 1243 م
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حظيت عدد من الشخصيات التاريخية ممن كان لها أثر واضح المعالم في تطور النظام الإداري والسياسي للإمبراطورية المغولية، بأهتمام عدد لا بأس به من الباحثين.

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