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The trend to Joint Audit as an approach to Improve the Financial Reports Quality - An Applied Study –
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This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the study found that: There is a positive trend among all the sample individuals to apply the Joint Audit to improve the financial reports quality with their different characteristics (Relevance, Reliability, Comparability, and Consistency). As well as the existence of various difficulties are facing Joint Audit when applied it. According to the results, the study recommended that all denominations of the financial community should be encouraged to be interested in the trend to the Joint Audit because of the multiple positive effects, especially improving the financial reports quality, also working hard to find appropriate ways and methods to overcome the various difficulties that face the application of Joint Audit.  Thus contribute to increase completing the content of the information that contained in the financial reports.

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
المادة المادة السابعة في معاهدة باريس لعام 1856 وموقف الدول الأوربية الكبرى منها
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            The issue of the survival of the Ottoman Empire during the nineteenth century, a controversial topic in European diplomacy, was what was called the "Eastern Question" containing the fate of this country and its regions sprawling one of the hottest topics in the diplomatic major European powers of that century

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Design and Simulation of Optical Element Use in Solid State Blue Laser Source
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Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Minimum Spanning Tree Algorithm for Skin Cancer Image Object Detection
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This paper proposes a new method Object Detection in Skin Cancer Image, the minimum
spanning tree Detection descriptor (MST). This ObjectDetection descriptor builds on the
structure of the minimum spanning tree constructed on the targettraining set of Skin Cancer
Images only. The Skin Cancer Image Detection of test objects relies on their distances to the
closest edge of thattree. Our experimentsshow that the Minimum Spanning Tree (MST) performs
especially well in case of Fogginessimage problems and in highNoisespaces for Skin Cancer
Image.
The proposed method of Object Detection Skin Cancer Image wasimplemented and tested on
different Skin Cancer Images. We obtained very good results . The experiment showed that

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
« L'agressivité de la parole et de l'acte » dans Haute Surveillance et Les Bonnes de Jean Genet
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Sommaire

                      La question de la violence et de l'agressivité  porte une importance remarquable dans l’esprit de Jean Genet qui estime le crime   en le considérant comme beau. Il lui donne une valeur suprême. Il le glorifie avec ses personnages criminels.   Le langage théâtral genétien est violent qui conduit à la fin à l’acte agressif, le crime et la mort. Ce théâtre qui aborde la condition humaine retrace sur la scène le chemin tragique de l’homme moderne.               

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Publication Date
Sun Sep 11 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
التفكير التخيلي وعلاقته بالقراءة الستراتيجية والتحصيل في مادة الرياضيات لدى طلاب المرحلة الثانوية
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Publication Date
Mon Sep 30 2024
Journal Name
نسق
تحليل اثر برامج تدريبية في مجال تطوير المهارات الاساسية للاعبات كرة القدم للنساء
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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Pricing Banking services and its impact in profitability: بحث تطبيقي لعينة من المصارف التجارية الخاصة
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Current study was Based on the variables interact with each other to form a general framework of  the pricing of banking services, and the role of profitability in the banking activity, because profit is the most important goal of commercial banks,  that  included the study United Bank, North Bank and Bank of Baghdad, and the each formation of bank were was collected about the prices (Iraqi dinar and the U.S. dollar) and interest percentages and then revenue (Iraqi Dinars) through banking channels, and each channel service included a group of well-known banking operations.

The study found that the effect of prices, and interest on profitability and clear. There have been a correlation between the rates, and interes

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Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Analysis of Wave Propagation in Detection of Aorta Dieses Using Lumps Analysis
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In this paper a theoretical attempt is made to determine whether changes in the aorta diameter at different location along the aorta can be detected by brachial artery measurement.  The aorta is divided into six main parts, each part with 4 lumps of 0.018m length. It is assumed that a desired section of the aorta has a radius change of 100,200, 500%. The results show that there is a significant change for part 2 (lumps 5-8) from the other parts. This indicates that the nearest position to the artery gives the significant change in the artery wave pressure while other parts of the aorta have a small effect.

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Publication Date
Sun Jul 02 2006
Journal Name
Political Sciences Journal
واقع الدراسات الاورومتوستطية في الجامعات العراقية "دراسة حالة كلية العلوم السياسية - جامعة بغداد"
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واقع الدراسات الاورومتوستطية في الجامعات العراقية "دراسة حالة كلية العلوم السياسية - جامعة بغداد"

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Publication Date
Sun Jun 21 2020
Journal Name
Baghdad Science Journal
Detection of Aflatoxin B1 among Early and Middle Childhood Iraqi Patients
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      The study was conducted for the detection of Aflatoxin B1(AFB1) in the serum and urine of 42 early and middle childhood patients (26 male and  16 female ) with renal function disease, liver function disease, in additional to atrophy in the growth and other symptoms depending on the information within consent obtained from each patient, in addition to 8 children, apparently healthy, as  the control. The technique of HPLC was used for the detection of AFB1 from all samples. The results showed that out of 42 patient children, 19 (45.2%) gave positive detection of AFB1 in the serum among all age groups patients with a mean of 0.88 ng/ml and a range of (0.12-3.04) ng/ml. This was compared with the cont

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