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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 Jun 01 2020
Journal Name
مجلة جامعة الانبار لللعلوم القانونية والسياسية
تقويم قواعد إدارة الشركات في ضوء قانون الشركات العراقي رقم 21 لسنة 1997،
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تقويم قواعد إدارة الشركات في ضوء قانون الشركات العراقي رقم 21 لسنة 1997،

Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
" أثر استراتيجية الجيجسو في تحصيل مادة الجغرافيا وعمليات العلم لدى طالبات المرحلة الاعدادية"
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The goal of current researcher to know the impact of strategic Jigsaw in the collection of hypertext and geographic operations of science students at the preparatory stage And that by checking the following 1.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional degrees in the average achievement in the subject of geographical 2.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional av

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Cloud platform functionality in visual media: علي صباح سلمان-ثائر علي جبر الله
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The rapid changes in the field of transferring and exchanging information via cloud platforms have revolutionized the field of modern visual media, as cloud computing technology has greatly influenced the media institutions, providing effort, money and high-quality materials. The research included five chapters, the first came under the methodological framework for the research and the second Theoretical framework, the first two included the concept of cloud computing and the second platforms for cloud computing in the visual media and the third chapter Research procedures and the fourth chapter The sample analysis and the fifth chapter The research results were the most prominent
1. The cloud service made the benefit beyond the typic

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Publication Date
Mon Apr 30 2018
Journal Name
مجلة العلوم النفسية
دراسة تحليلية لمحتوى كتاب الفيزياء للصف الرابع العلمي في ضوء مفاهيم التنمية المستدامة
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ان هدف من هذا البحث هو تحليل محتوى كتاب الفيزياء للصف الرابع العلمي و المقرر تدريسه للعام الدراسي (2018-2017). ولتحقيق هذا الهدف، و بعد مراجعة الادب السابق في ضوء مفاهيم التنمية المستدامة، تم تطوير اداة تتضمن مفاهيم التنمية المستدامة وابعادها، حيث تكونت في صورتها النهائية من 51قضية فرعية موزعة بين المفاهيم الثلاثة الساسية: الاجتماعية، والاقتصادية، والبيئية .وبعد التأكد من صدق الاداة وثباتها، تم تحليل محتوى كتاب

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Ecological Aesthetics of Industrial Product in Urban Design: جاسم خزعل العقيلي -علي غازي مطر
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    The research addressed the ecological impact of the industrial product as one of the basic aesthetic elements in urban design. The research discussed the nature of the overall ecosystems of the industrial product in urban spaces, and the type of impact they have on each other. The discussion of impacts started from the identification of cognitive and non-cognitive viewpoints in the vision of ecological aesthetics, passing through the inputs of cognitive systems that see that the ecosystem made of the urban space with the existence of the industrial product as one of its constituents, are in fact systems  based on functional symmetry   between urban space design and the  design of the industrial prod

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
آيات الصلاة والزكاة عند المفسر محمد دروزة في كتابه التفسير الحديث دراسة تربوية
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The basic goal of human creation is worship, the Almighty stated: { I created the jinn and mankind only to worship Me} Al-Dhariyat 56.  The basic worships by which we approach Allah Almighty are the praying and zakat, that they are significant because the praying  and zakat mostly come together in numerous Qur’anic verses. Being the praying is a Physical worship while zakat is a financial devotion, they have many educational effects explained by the writer Muhammad Darwaza in his interpretations of these two pillars of Islam that he has chosen them to be the subject of this research

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Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Artistic features of women form in (Auguste-Dominique Ingres) works: نـدى عايـد يوسـف
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Between decline and appearing dichotomy, art history comes to announce birth of an era that glories past and find new names that are emerged from yearning to past and represented by neo-classical, By refusing the previous approaches and create topics that touché culture and derived from it through s revitalizing ideal beauty standards. One of neo-classical artists, who tried to simulate the classical works, is (Jean-Auguste-Dominique Ingres), who put framework for semantic aesthetic of the art form by revitalizing past glories and deeply searching myths and cultures through finding special artistic features that emphasizes artist own stylistics and identity. This research studies artistic features of women form in (Jean-Auguste-D

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج تدريبي في تعديل سلوك الانسحاب الاجتماعي لدى المتخلفين عقليا تخلفا بسيطاً
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الانسحاب الاجتماعي بغض النظر عن العوامل المسببة له قابل للعلاج حيث وضحت البحوث العلمية إمكانية الحد منه باستخدام أساليب تعديل السلوك .

وهو  نمط سلوكي شائع لدى معظم الفئات ان لم يكن كل فئات الاعاقة ،وينتج هذا النمط السلوكي الانسحاب الاجتماعي عن عوامل عدة فاذا الطفل يعاني من تلف في الجهاز العصبي المركزي فان هذا التلف قد يحول دون قيام الطفل بالنشاطات المطلوبة للعلاج. توضح البحوث العلمية ام

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Solve travelling sales man problem by using fuzzy multi-objective linear programming
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   The main focus of this research is to examine the Travelling Salesman Problem (TSP) and the methods used to solve this problem where this problem is considered as one of the combinatorial optimization problems which met wide publicity and attention from the researches for to it's simple formulation and important applications and engagement to the rest of combinatorial problems , which is based on finding the optimal path through known number of cities where the salesman visits each city only once before returning to the city of departure n this research , the benefits  of( FMOLP)   algorithm is employed as one of the best methods to solve the (TSP) problem and the application of the algorithm in conjun

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
المجتمع المجتمع الاسكندري: عاداته وتقاليده الاجتماعية في العصر المملوكي (648-923هـ/1250-1517م)
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ان دراسة الاحوال الاجتماعية في الاسكندرية خلال العصر المملوكي امر مهم لاسيما ان الحياة الاجتماعية في مصر عامة والاسكندرية خاصة اتصفت بكونها بطيئة التغيير خلاف جوانب الحياة الاخرى التي اتصفت بسرعة تغير مجراها كما وان تاريخ الاسكندرية الاجتماعي كان زاخرا بالكثير من نواحي النشاط الانساني من ميادين العمل والتسلية والترفيه والاعياد والافراح فضلا عن تنوع عناصره السكانية وهذا ما سنتناوله ضمن محاور هذا البحث.

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