This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

وفي الحقيقة وأنا أكتب عن الفكر العمراني عند اليعقوبي وقفت وقفات طويلة أردت منها أن أحدد المجال الذي أبدع فيه اليعقوبي لكي أوسم موضوع بحثي، كأن أقول عنه الجغرافي أو مهندس أو رحالة أو أديب، لكني وجدته جغرافياً طبيعياً وبشرياً ومهندس بناءً عارفاً بمواد البناء وهندسة البناء وهندسة المساحة والطرق والجسور والهندسة المعمارية، لذا وجدته موسوعة لكل ما كان في عصره من العلوم، فضلاً عن كونه مؤرخاً، له مؤلفة المشهور ((

The Iraqi economy has suffered for a long period of inflation because of the Iraq war and the resolutions and the sanctions that were imposed on Iraq, this phenomenon overshadowed at various aspects of the economy including the tax revenue that the State seeks to optimize the total income for the budget, the research covers the years 1990-2010, these years have been divided according to the country's economic variables.

The research  adopted on econometrics analysis that is based on the information and data available on topics and has been using statistical methods to test functions are formulated.

Research concluded that rates of inflation and GDP impact is limited to direct taxation and indirect in current prices a

The research aims at clarifying the role of green human resource management practices in achieving sustainable development. The research problem is that the health sector is less concerned with environmental aspects, specifically green human resource management practices, Which are reflected on sustainable development with their economic, environmental and social dimensions as well as reducing costs, waste minimization and recycling, And the research started from two main hypotheses to explore the correlation and influence between the variables of the research by analyzing the answers of the research sample, which included (136) employees of the Al-Imamein Al-kadhemein medical city, Data and information were collected using quest

POSSIBILITY OF APPLICATION THE BALANCED SCORECARD IN THE IRAQI INDUSTRIAL COMPANIES: A PROPOSED MODEL

This study aimed to clarify the importance of ecological taxation in achieving sustainable development, by analyzing a set of economic measures such as taxes, taxes levied by the legislation in the field of ecology, to fight against pollution.       And we tried to evaluate this initiative in Algeria. The results of the study showed that economic measures of ecological taxation contribute to achieving sustainable development, and Although Algeria has adopted a series of ecological tax mechanisms, it is far from keeping pace with developments in this area. 

The study aims to reveal the level of professional development in basic education schools from the male and female teachers’ viewpoint in the Sultanate of Oman. It further aims to examine its relationship with some variables in light of Sullivan theory, and the differences in the level of professional development (teachers’ skills, professional participation, professional development problems) according to the gender variable, and the educational stage (first cycle/ second cycle). The study sample consisted of (93) teachers distributed as such: (46) male teachers, and (47) female teachers. A questionnaire was prepared and applied to measure the level of the professional development of the male and female teachers. The questionnaire c

Abstract

The aim of the research is to identify the level of awareness and emotional experience among university students and to identify the effect of the educational program based on (Guttmann) model for developing awareness and emotional experience among university students by verifying the validity of the following zero hypotheses: 1) There are no statistically significant differences in the development of awareness and emotional experience among university students at the level of (0.05) between the mean scores of the experimental group in the pre and post-tests. 2) There are no statistically significant differences in the development of awareness and emotional experience among university students at the lev

Brainstorming is considered as one of the manners that develop learners' mental abilities. Besides, it can help learners get a lot of ideas and thoughts. And by following applied steps to answer the problem concerned, the researcher carried out this practical study aimed at:Developing the ideas of design of third year students/Institute of Fine Arts/Evening Studies- Baghdad/First Rusafa by employing Brainstorming mechanism to develop the ideas of design of institute students in designing the technical advertisement and to achieve the authenticity of the goal of the research, Department of Plastic Arts/Institute of Fine Arts/Evening Studies/Baghdad-First Rusafa was chosen as a case study for the research. It embraced (20) students who rep

In their growth stages, cities become an aggregation of different urban contexts as a result of development or investment projects with other goals, which creates urban tension at several levels. Previous studies presented different approaches and methods to address specific aspects of urban stress, and thus contemporary visions and propositions varied, which required a field for research. The research, from a review of the proposals, the research problem emerged in need to study the indicators and trends of balanced urban development that address the tensions between different social, economic and urban contexts". Accordingly, the objective of the research is determined as "Building a comprehe