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jeasiq-2284
The Effect of the Corona Pandemic (covid-19) on the Quality of the Auditor’s Reporting by Application to Iraqi Economic Units
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Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have completed their final accounts for the year 2020 (the year of the pandemic) , the number of (62) economic units, auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field, based on the following hypotheses:

1- There is no statistically significant correlation between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

2- There is no statistically significant effect between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

     The research sample was represented by a group of auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field working in the accounting departments of Iraqi universities.

 

 

 

 

 

       The most prominent finding of the research is that it is necessary for the auditor to reconsider amending the method of obtaining audit evidence, for the purpose of allowing him to finally reach a neutral technical opinion about the fairness of the financial statements, as well as relying on information technologies and other new methods in his work. In addition, the auditor should consider using new procedures to facilitate the audit process, in order to avoid delays in obtaining the information and data necessary to complete the audit in a timely manner.

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Traditional and molecular methods for diagnosing bacterial meningitis in Erbil city, Iraq
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Bacterial meningitis is a leading cause of illness and death worldwide. It is crucial for clinical and public health care, as well as disease control, to identify the meningitis-causing agent promptly. Between June 2021-February 2022, a total of 100 cerebrospinal fluid (CSF) and blood samples were collected from suspected cases of meningitis admitted to Raparin Paediatric Teaching Hospital, Erbil city-Iraq. Cytochemical, cultural, and biochemical tests were conducted, and confirmed by molecular techniques. Bacterial culture findings were positive in 7% of CSF samples and just one positive among blood samples. The most common pathogens found by cultural characteristics and VITEK 2 Compact System were Staphylococcus sciuri in two

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Publication Date
Mon Dec 25 2017
Journal Name
Al-khwarizmi Engineering Journal
Drag-Reducing Agent for Aqueous Liquid Flowing in Turbulent Mode through Pipelines
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Abstract

In this study, mucilage was extracted from Malabar spinach and tested for drag-reducing properties in aqueous liquids flowing through pipelines.  Friction produced by liquids flowing in turbulent mode through pipelines increase power consumption. Drag-reducing agents (DRA) such as polymers, suspended solids and surfactants are used to reduce power losses. There is a demand for natural, biodegradable DRA and mucilage is emerging as an attractive alternative to conventional DRAs. Literature review revealed that very little research has been done on the drag-reducing properties of this mucilage and there is an opportunity to explore the potential applications of mucilage from Malabar spinach. An experi

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Publication Date
Sun Jul 17 2022
Journal Name
Al–bahith Al–a'alami
Employing; Health Awareness, Health Awareness Announcements: (A research takenfrom a master’s degree thesis)
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The goal of health awareness is to familiarize people with health information and facts, and make them realize their sense of responsibility towards their health and the health of others.   And translate that goal in practice through applying healthy and sound behaviors spontaneously. This, the goal, is pursued by health awareness announcements through employing announcement persuasion of health as one of the methods of influencing the masses to adopt ideas, behaviors, and adherence to health advice and guidelines; The study aims to analyze the content of the Ministry of Health and Environment announcements regarding health awareness and to reveal the most employable persuasions in health awareness announcements

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Natural Language Processing For Requirement Elicitation In University Using Kmeans And Meanshift Algorithm
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 Data Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تحليل العوامل المؤثرة في اداء سوق الاوراق المالية(مصر حالة دراسية)
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تشكل سوق الاوراق المالية ركناً اساسياً من اركان هيكل النظام التمويلي في النظم الاقتصادية المعاصرة، لما تقوم به هذه الاسواق من دور مهم في حشد المدخرات المحلية وتوجيهها في قنوات استثمارية تعمل على دعم الاقتصاد القومي وتزيد من معدلات الرفاهية الاقتصادية لافراده، فضلاً عن كونها مرأة للوضع الاقتصادي العام في البلاد.

ونتيجة للروابط القوية بين سوق الاوراق المالية والاقتصاد، عُدّ استقرار ونمو

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Publication Date
Sun Jul 02 2006
Journal Name
Journal Of Educational And Psychological Researches
اثر العصف الذهني في تحصيل طلبة الصف الثاني متوسط بمادة التاريخ
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أولاً : مشكلة البحث :

أن مشكلة البحث تتمثل بوجود حاجة لتحسين الطرائق والأساليب المتبعة في التدريس ولذلك اتجهت البحوث في مجال التربية وعلم النفس إلى تحديد طرائق التدريس المناسبة لتطوير التفكير.         

ومن هذه الأساليب الحديثة  العصف الذهني بوصفها من اكثر الطرق التي قد  تؤدي إلى تحفيز الطلبة وأثاره القدرات الإبداعية لديهم في حقول التربية والتعليم وا

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Empowering Women in Palestinian Society from an Educational Perspective: an Analytical Study
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The study aims to identify the concept of empowering women from the point of view of experts in the Palestinian society, specifically in Gaza, as well as to explore the foundations of their formation of this concept. Additionally, the study seeks to clarify the most important challenges facing the empowerment of women in Palestinian society. The study used the design of a grounded theory that seeks to build the theory through deep analysis of the data, as qualitative data were collected through holding two focus groups and six in-depth interviews with the study sample, who were selected by the method of targeted sampling. The sample included (16) individuals (9 female experts, 7 male experts) holding academic and community leadership pos

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Poster design and its role in drug control: باسم محمد صالح مهدي الخالدي
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Our dear country faces many and varied challenges aimed at its history, civilization, its people, the scourge of drugs and psychotropic substances and their misuse. Therefore, we have a historical, ethical and professional responsibility to coordinate efforts and cooperation between all concerned to protect the Iraqi society from the threat of this scourge. Creative sources have varied in the variety of expressive means in politics, literature and the arts, in their style and technical treatment of various topics with innovative manifestations and intuitive interactive with visions as well as influences Psychological expressive descriptions of visual scene, it is one of the media and propaganda that contribute to the raising and developm

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Le rire amer du point de vue énonciatif dans " la guerre de Troie n' aura pas lieu" de Jean Giraudoux
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Si le rire est censé être le propre de l'homme, il n'en est pas pour autant toujours signe d'intelligence. Qui n'a  jamais eu honte d'avoir ri àune blague idiote ou méchante?

     Il y a plusieurs  façons  de rire , ce qui fait que ce qui est  comique  pour les uns ne l'est pas pour les autres et que le comique réside moins dans l'objet ( situation, blague..) que dans le point de vue et dans l'interprétation que nous en ferons. " Le rire .. contient toutes les mélancolies humaines ([1]) ".

([1] )

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
دوگانه ای متضاد ( خیر ضد شر ) در شعر فارسی ( بر رسی انتقادی وتحلیلی )
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The conflicting duality of goodness and evil has a psychological effect on the life of humans, the nature of human beings is originally goodness whereas the tendency of evil flows from the society, therefore the first who found a meaning of evil on earth is kabeel when he quarreled fiercly with his brother who carried in himself all the meanings of goodness and toierance.

 

    In this paper of mine we find that Robaayat Al khayam carries a poetic content of a special meaning in that every expression reflects semantic relationship (the good played a part in the formation lies with and the evil) of which its foundation lies with the human personality (soul), and he (the poet) a scribes it to matters of

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