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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
Tue Dec 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Numerical Analysis of Double Diffusive Laminar Natural Convection in a Right Angle Triangular Solar Collector
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A numerical study of the double-diffusive laminar natural convection in a right triangular solar collector has been investigated in present work. The base (absorber) and glass cover of the collector are isothermal and isoconcentration surfaces, while the vertical wall is considered adiabatic and impermeable. Both aiding and opposing buoyancy forces have been studied. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. Computer code for MATLAB software has been developed and written to solve mathematical model. Results in the form of streamlines, isotherms, isoconcentration, average Nusselt, and average Sherw

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Historical Origins of Internal Space Designs of Educational Schools in Iraq: حسنين صباح داوّد سلمان
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Studying the past for its importance and connection with the present is reflected in a relative scale in the light of data and thought of the predecessors of a great nation like the Mesopotamia, where its civilization flourished and rose since the ancient times, which inspires the present with inherited meanings that might be an entity or recognized symbols in the establishment of a vision, system or architectural building. The researcher has crystallized the description of the past to enhance the vision of the present within what is required by the interior design specialty about the historical origins of education and the design of schools in the Mesopotamia, in addition to its ethnic and environmental specificity and the moral content

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
أثر برنامج التعبئة النفسية في مواجهة أحداث الحياة الضاغطة لدى طلاب المرحلة الاعدادية
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The Stressful Life Events consider one of the important thing in humans life in different period of life even school period,   where it is deal with vital period of life which is the youth period that represent the hope and precious resources that nation depend on it in building her civilization, structure anddevelopment  ,they are part from the present and whole future .As the great effect of stressful life event on humans , increase the need to put a program about psyching-up which consider one of the modren and effective programs.The aim of current search:1.   Measure the level of stressful events at the junior high school  studen

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Creeds in Assyrian Sculpture: جبــــــــــار محمـــــــــــــود حسين العــــــبيدي-حسام عبد الخالق عثمان الطائي
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The research covered Creeds in Assyrian Sculpture

 (Assyrian Sculptures) The ability of the Assyrian sculptor to

 contrast these creeds and tendon in Assyrian sculpture, in various variations, including prominent and stereotypical plaques and winged bulls, in addition to the obelisks and hunting scenes of the Lionسion hunting scenes of the black                                                               

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
إضواء وآراء حول واقع ومستقبل إدارة الموارد البشرية صعبة المراس في منظمات الأعمال
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The current researsh is aimed to pay attention on concept of human resources hard (Difficult) to manage. Such style of human resourcses has emerged to form anew challenge for busniess organizations.

Management such human resources entails first determing incentives of their behaviour models. Analyzing these models will be important to strategical management of them from work.

In nutshell, this researsh try to recommendation of contemporary literature about future of difficult (hard) human resources management.

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Baghdad City Seasonal Forecasts Of Monthly Chronic Diseases patients Numbers Using SARIMA Models
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    One of the most important problems of IRAQI HEALTH MINISTRY and all healthy instruments in IRAQ is Chronic Diseases because it  have a negative effects on IRAQI population, this is the aim of our study ,to specify the important Chronic diseases which make the population fell weakly, they are six diseases as the IRAQ ministry of health specified (  Diabetes, blood pressure diseases ,Brain diseases ,  Cardiology, Asthma, epilepsy) we got these data from IRAQI HEALTH MINISTRY ,bureau of planning and studies ,for the period 2009-2012,as monthly observations , represent sum of peoples have chronic diseases in Baghdad .

     Our research obj

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Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
نظام الكوتا النسوية بوصفه مدخلاً لبناء المجتمع العادل : دراسة في تمكين المرأة الكوردستانية
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It could be said that the essence of the “quota” is the state’s intervene as external power in bringing positive change for the benefit of the disadvantaged women and cultural minorities, and from the perspective that compensatory justice requires dealing differently with the different parties culturally and economically for the benefit of those deprived of them. Practicing of quotas merely, does not mean the full achievement of equality between cultural and sexual components in general, but it’s a big leap towards achieving this crucial goal, since the latter necessarily requires a range of legal and non-legal mechanisms aimed at empowering women and expanding their capabilities as a whole. On the other hand, in the absence of a

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Historical origins of Hellenistic architecture in ancient North African civilizations: رويدة فيصل موسى النواب
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Hellenistic architecture represents an important example of the reflection of ancient Greek architecture in the art of oriental architecture in the countries of the ancient world, including those states spread across North Africa that were under the authority of the Ptolemies and who were able to transmit those artistic values and traditions of Greek architecture to those regions. The current research deals with a detailed study of those important transformations of civil and religious architecture, as well as the most important features of that architecture through the constituents of location and geographical location.

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Rhetoric Effect of Ibn Al Faridh’s Poetry Counterparts: اسماء خليل ابراهيم, فرج منسي محمد
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 The Sufi poetry of Ibn Al-Faridh represents a true image of the spiritual  experience, in which he presented the bright aspects of  his experience, and his suffering in it, by formulating it in a poetic form, because the Sufi poetry is the result of an experience in which the Sufi seeks to achieve his goal of reaching the truth, and this is why Ibn Al-Faridh made his poetry a tool for expression on his own experience, the poet reflected his Sufi life in which he moved rhymes and weights.

   The poet Ibn Al-Faridh stands as a witness to his making of  Sufi poetry in the service of the purpose of who said, it is the embodiment of the Sufi journey in the stages, and the fluctuation in the places and si

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Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Estimation of Extract Yield and Mass Transfer Coefficient in Solvent Extraction of Lubricating Oil
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An investigation was conducted to suggest relations for estimating yield and properties of the improved light lubricating oil fraction produced from furfural extraction process by using specified regression.

Mass transfer in mixer-settler has been studied. Mass transfer coefficient of continuous phase, mass transfer coefficient of dispersed phase and the overall mass transfer coefficient extraction of light lubes oil distillate fraction by furfural are calculated in addition to all physical properties of individual components and the extraction mixtures.

The effect of extraction variables were studied such as extraction temperature which ranges from 70 to 110°C and solvent to oil ratio which ranges from 1:1 to 4:1 (wt/wt

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