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jeasiq-233
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
Sun May 10 2015
Journal Name
Al-academy
Symbol Significances in Fakhir Mohammad Paintings 1980 - 2010: إيناس مهدي ابراهيم الصفار
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Address the current research study " Symbol Significances in Fakhir Mohammad Paintings " in an attempt to detect signs of the icon in the artist's fee . The research contains four chapters The first chapter of which the methodological framework for the search starting with the problem of the specific research and asking the following: Maaltold semantic code in fees Luxury Muhammad? As well as displaying the importance of research and the need for it and in order to search through ( you know the implications of the code in the fee Luxury Muhammad) and for the period of ( 1980-2010 ) in his works of art as well as identifying the search terms . In the second chapter , such as the theoretical framework , and contained three sections focus o

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Publication Date
Tue Apr 01 2008
Journal Name
Journal Of Educational And Psychological Researches
الطفولة في العراق بين جهود التنمية وتحديـــات الوضــــع الراهــن قســم الخدمـة الاجتماعيـة
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      اهتمت المجتمعات العالمية في الآونة الأخير بفئة الأطفال ، ورعاية الطفولة وذلك لما لها من أهمية كبيرة في مستقبل المجتمع ، وتنميتة وتقدمه . لأنها يعتمد عليها في تقدم وتطور المجتمع فـي جميع المجالات الاقتصادية والاجتماعية والثقافية . ومن هنا ارتبطت الطفولة بالحياة برباط عضوي فالأطفال براعم الحياة ومع هذه البراعم تستمر الحياة لذلك اهتمت دول العالم بوضع البرامج وعقد المؤتمرات من اجل النهوض

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Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
الجمود المؤسسي واثره في فشل التنمية السياسية : محاولة من اجل بناء مفهوم
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الجمود المؤسسي واثره في فشل التنمية السياسية : محاولة من اجل بناء مفهوم 

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Publication Date
Sat Oct 27 2018
Journal Name
Journal Of Planner And Development
دور سهولة الوصول في تعزيز ابعاد التنمية الحضرية شارع الرشيد حالة دراسية
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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
Polite Dialogue in Selected Samples of Quranic Stories: تارا فرهاد شاكر القاضي
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 It is no doubt that dialogue is a behavior for human communication. It varies according to the place and occasion that requires it. Dialogues are of two types: positive purposeful and negative non-purposeful. The study aims to shed light on those patterns of dialogues contained in the Quranic stories represented by the characters and events participating in that dialogue activity. To expand the circle of social relations, and in order to make these relationships a success, there are several rules that must be adhered to.For instance, the dialogue should  not be tolerant to a personal opinion, or prolonged, or should not deviate from its text. The expression of polite dialogue has been raised in recognition of these dialogue et

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Publication Date
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Electronic Games on Children Behaviors who Attending Teaching Hospitals in Baghdad City
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Objective(s): current study aims to find the effect of electronic games on children's behavior, and find the
relationship between child demographic data and the effect of electronic games on the child's behavior.
Methodology: A descriptive-analytic study was conducted for assessing the Effect of electronic games on
children's behaviors that attending to teaching hospitals in Baghdad city during the period of (October/ 20th
/2017 to March/1st /2018). A (50) purposive (non- probabilistic) sample from: Child Protection teaching
Hospital, Child Central Hospital in AL-Iskan. The sample is selected according to the criteria: Children who
visited the consulting unit of children in the hospitals in the first visit, children in

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
قياس وتحليل الصدمات النقدية في الاقتصاد العراقي للفترة 1980-2005 دراسة قياسية
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تعرض الاقتصاد العراقي إلى صدمات نقدية شديدة بسبب الظروف السياسية والاقتصادية غير المستقرة والمتمثلة بشكل أساسي لخوض العراق حرب طويلة الأمد مع إيران في الثمانينات وحربين مدمرتين مع الولايات المتحدة الأمريكية فضلاً عن فرض الحصار الاقتصادي طيلة ثلاثة عشر عاما ً .

وتهدف هذه الدراسة إلى قياس وتحليل الصدمات النقدية التي تعرض لها الاقتصاد العراقي في فترة الثمانينات والتسعينات وبداية هذا القر

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Publication Date
Wed Jan 07 2009
Journal Name
Political Sciences Journal
مجتمع مدني ام مجتمع اهلي ؟ دراسة لواقع المجتمع المدني في البلدان العربية
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مجتمع مدني ام مجتمع اهلي ؟ دراسة لواقع المجتمع المدني في البلدان العربية

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
اسهامات إسهامات المقادسة العلمية في مصر من القرن (5-8هـ/ 11-14م)
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The Subject  of  contritutions  to Jerusalemites  Scientific  in  Egypt  from  8.5  Century  14.11 AD of  noteworthy  studies  Concern  Coming  Of these  Scientists  to  Egypt  has  helped  toth  to  Seek  Knowledge  and  Study  or  teaching  in  the tooming  w0rid of Science  broadly  and  distinctive  through  Scientific  interaction  and  intermingling  of  Civilization  between  Scientists  this  Mixing  effect  of  the  Scientific  life  and  in tellectal  of The  nam

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Clients’ Satisfaction towards Primary Health Care Centers Services at Baghdad City
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Objective: To evaluate the client's satisfaction about the services provided in primary health care centers in the
city of Baghdad and its impact on the improvement of services.
Methodology: A simple random sample consisting of (200) clients to primary health care centers in the city of
Baghdad, (15-20) clients for each center using a questionnaire to evaluate the client's satisfaction for the service
and the use of the direct method of interview, which lasts for (6-10) minutes.
Results: Results of the study show that the number of men visits to primary health care centers, fewer women
This indicates that the most important responsibilities of family members and private health care is the
responsibility of women than

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