Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the

The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a maj

The study aimed to reveal the extent of the first intermediate grade science curriculum focus on the national values, health, environmental, economic values, in the light of the education policy in the Kingdom of Saudi Arabia, in addition to present a proposed vision to strengthen it in the science curriculum for the first intermediate grade. The study was applied to the two books student and the two books of activity on the first-second semesters for the academic year 1441 AH. To analyze the curriculum content, the study used a verified card prepared by the researchers and a criterion for interpreting percentages. The study reached the following results: environmental values ranked first with a concentration of (43%), i.e. with an avera

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

The purpose of the research is to identify the role of Islamic banks in facing the financial crisis in Iraq for the period 2012-2014, and highlight the various factors that contributed to the emergence of the financial crisis, as well as to identify the problems and challenges facing the Islamic banking business in Iraq and identify the reasons and find appropriate solutions, And the development of treatments to avoid the occurrence of such problems and overcome them. The main findings of the research are as follows,Islamic banks (the sample of the study) were affected by the global financial crisis indirectly, as the financial crisis turned into an economic crisis affecting the real economy, because the activity of Islamic banks is more

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

Objective(s): The aims of present study to findout the effect of aeromedical evacuation program on flight medics’ knowledge.
Methods: A pre-experimental design is carried in army aviation bases in Iraq, for the period of April 1st 2019 to October 25th 2019. Non-probability "purposive" sample of (30) flight medics are selected from army aviation bases. The questionnaire consisted of two main parts: the demographic characteristics of air paramedics, and the second part included five axes, which are (50) paragraphs related to the knowledge of air paramedics towards emergency injuries. The researcher used the statistical program version 20 to analyze the data, and the stability of the questionnaire was measured through the pre and post