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تأثير التدقيق الداخلي على قيمة الوحدات الاقتصادية في ظل جائحة كورونا
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ت نايبتسلاا ثحابلا مدختسا دقو ,ةيداصتقلاا تادحولا ةميق ىلع انوروك ةحئاج لظ يف يلخادلا قيقدتلا ريثأت ةيداصتقلاا تادحولا فادها قيقحت يف مهسي يلخادلا قيقدتلا نا ثحبلا تاجاتنتسا مها تناكو , ثحبلا تاريغتم نيب ةقلاعلا نايبل رطاخملا ةرادأو اهتءافكو اهتيلعاف نيسحتو قيقدتلا عقوم زيزعت ىلع لمعلا تايصوتلا مها تناكو امك, ةمكوحلا تايلمعو ةباقرلاو قيقحتل رارمتسأب ئراوطلا ططخ ثيدحتو ةبقارمو ةحضاو تازفحم ءاشناو ةلمتحملا ئراوطلا ريبادت ليلحتو ةمكوحلاو يلخادلا ايلعلا تارادلاا لبق نم ةموسرملا فادهلاا

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Evaluation of Different Nitrogen Management on Yield and Some of the Yield Components of Rice (Shiroudi cultivar)
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Nitrogen (N) is a key growth and yield-limiting factor in cultivated rice areas. This study has been conducted to evaluate the effects of different conditions of N application on rice yield and yield components (Shiroudi cultivar) in Babol (Mazandaran, Iran) during the 2015- 2016 season. A factorial experiment executed of a Randomized Complete Block Design (RCBD) used in three iterations. In the first factor, treatments were four N amounts (including 50, 90, 130, and 170 kg N ha-1), while in the second factor, the treatments consisted of four different fertilizer splitting methods, including T1:70 % at the basal stage + 30 % at the maximum tillering stage, T2:1/3 at the basal stage + 1/3 at the maximum ti

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
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The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

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Crossref
Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
The strategy of applying quality indicators to educational outcomes according to market requirements - a fundamental study
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A research study in which a methodology for quality indicators that can be adopted to evaluate the educational process in educational institutions within a specific strategy helps individuals in charge of educational education to make appropriate decisions based on accurate and properly approved plans to achieve successful outcomes.

These indicators can be used to judge the quality of educational institutions in order to improve, improve and develop them. This study has concluded the necessity of putting quality into actual application in order to benefit from it in evaluating the future action of Iraqi educational institutions.

The external changes brought about by technology and family life have made the

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Publication Date
Thu Jan 11 2018
Journal Name
Al-khwarizmi Engineering Journal
Control on a 2-D Wing Flutter Using an Adaptive Nonlinear Neural Controller
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An adaptive nonlinear neural controller to reduce the nonlinear flutter in 2-D wing is proposed in the paper. The nonlinearities in the system come from the quasi steady aerodynamic model and torsional spring in pitch direction. Time domain simulations are used to examine the dynamic aero elastic instabilities of the system (e.g. the onset of flutter and limit cycle oscillation, LCO). The structure of the controller consists of two models :the modified Elman neural network (MENN) and the feed forward multi-layer Perceptron (MLP). The MENN model is trained with off-line and on-line stages to guarantee that the outputs of the model accurately represent the plunge and pitch motion of the wing and this neural model acts as the identifier. Th

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Orthogonal Symmetric Higher bi-Derivations on Semiprime Г-Rings
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   Let M is a Г-ring. In this paper the concept of orthogonal symmetric higher bi-derivations on semiprime Г-ring is presented and studied and the relations of two symmetric higher bi-derivations on Г-ring are introduced.

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Crossref (1)
Clarivate Crossref
Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Non-interest income and its impact on the profits of the Iraqi banking sector: (Comparative study)
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     In this study,  has been discussed the issue of non-interest income and its impact on the Iraqi banking sector profit for the period between (2008-2017) as it was the main objective of the study is to find the relationship between the non-interest income and the profits of the banking sector in order to know  the size of the sector's dependence on non-interest income As well as an analysis of its profitability compared to selected countries, And to test hypotheses, the financial ratios and some statistical tests to determine the stability of the time series such as the test (Correlegram , Dickey -Fuller (depending on the statistical program (E-Views V8) and a simple linear regression method by (Minitab

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Publication Date
Tue Jun 01 2021
Journal Name
مجلة جامعة الامام جعفر الصادق (ع ) للدرسات القانونية
استراتيجيات منظمة الاوبك لضبط اسعار النفط العالمي واثرها على استقرار الاقتصاد العراقي
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يحتل النفط مكانة هامة وجوهرية ضمن اقتصاديات العالم، حيث إنه يمثل سلعة استراتيجية عالمية ومادة أولية أساسية في الصناعات الكيميائية والبتروكيميائية، كما أنه متعدد الاستعمالات، سواء في الصناعة أو الزراعة، بالإضافة إلى استعمالاته في الحياة اليومية للإنسان، مما جعله ذا مكانة مهمة ضمن أطر التجارة الدولية وموقع خاص في تشكيل الخريطة الاقتصادية للعالم. وقد جاء هذا البحث ليسلط الضوء على استراتيجيات منظمة الأوبك لض

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Numerical Study of Crack Effect on Frequency of Simple Supported Beam
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In this research the natural frequency of a cracked simple supported beam (the crack is in many places and in different depths) is investigated analytically, experimentally and numerically by ANSYS program, and the results are compared. The beam is made of iron with dimensions of L*W*H= (0.84*0.02* 0.02m), and density = 7680kg/m3, E=200Gpa. A comparison made between analytical results from ANSYS with experimental results, where the biggest error percentage is about (7.2 %) in crack position (42 cm) and (6 mm) depth. Between Rayleigh method with experimental results the biggest error percentage is about (6.4 %) for the same crack position and depth. From the error percentages it could be concluded that the Rayleigh method gives

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Publication Date
Sat Dec 31 2011
Journal Name
Al-khwarizmi Engineering Journal
Back stepping-Based-PID-Controller Designed for an Artificial Pancreas model
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Artificial pancreas is simulated to handle Type I diabetic patients under intensive care by automatically controlling the insulin infusion rate. A Backstepping technique is used to apply the effect of PID controller to blood glucose level since there is no direct relation between insulin infusion (the manipulated variable) and glucose level in Bergman’s system model subjected to an oral glucose tolerance test by applying a meal translated into a disturbance. Backstepping technique is usually recommended to stabilize and control the states of Bergman's class of nonlinear systems. The results showed a very satisfactory behavior of glucose deviation to a sudden rise represented by the meal that increase the blood glucose

 

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
İslamiyet Öncesi Türk Destanlarının Bilim ve Kültür Hayatına Etkisi Üzerine Bazı Düşünceler
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İlk çağlarda yaşayan insanların hayal dünyasını tanıtan masallar görünümünde olan destanlar‚ aslında‚ milleylerin tarih öncesi devirlerde başlayan kuruluşlarını‚ inanışlarını‚ erdemlerini‚ fikir ve sanatlarını anlatır.
Destanlar‚ kökü tarihe dayanan olayların, halk gözüyle görülen‚ halk ruhuyla duyulan masallaşmış görüntüleridir. Destanlarda milletlerin dinleri, türlü inanışları‚ Tanrı karşısındaki davranışları, yaşadıkları coğrafyanın özellikleri ile birleşmiş duyguları vardır.
Su köpüğünden yaratılmış‚ bir ağacın karnından doğmuş, ışık kümelerinin içinden çıkmış‚ fil kadar kuvvetli, güneş kadar güzel insanların maceralarını

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