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The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange
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The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external auditors, therefore, the research aims to reach to find the extent of the impact of the relationship between the internal and external auditor on the company’s business and results, to instill confidence in the financial reports, and to enhance the confidence of the founders, investors, relevant authorities and capital markets in the company, through the quality of the company’s profits. To reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2010 to 2018 and by adopting the SPSS statistical method, to reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2008 to 2018 and by adopting the SPSS statistical method, achieving quality profits, and vice versa.

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Publication Date
Mon Jul 04 2022
Journal Name
International Journal Of Health Sciences
The association between plasma IL-6 levels and several thalassemia-related clinical features in Iraqi patients
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The present study was set to investigate the potential association between the level of Interleukin-6 (IL-6), as a key component of the pro-inflammatory response, with different thalassemia’s biological and clinical features. For this purpose, one hundred fifty blood samples were collected from 100 beta-thalassemia patients, who attended the Genetic Hematology Centre at Ibn Al- Baladi Hospital in Baghdad, Iraq, and 50 healthy subjects who were employed as a control group. IL-6 levels were estimated using an ELISA Kit, whereas other thalassemia-related clinical features (such as HbA, HbF, ferritin, blood transfusions, splenectomy status, and the history of frequent infection) were additionally assessed. The results of the present s

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Publication Date
Wed Nov 18 2020
Journal Name
Medico Legal Update
The Meshing between Epstein Barr Virus Nuclear Antigen-1 and P53 in Iraqi Malignant Breast Tissues
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In Iraq, breast cancer incidence exceeds any other type of cancers and the etiology not understood well.Epstein Barr virus is a gamma herpesviruses and one of carcinogenic viruses that may implicated tobreast carcinogenesis. The nuclear antigen-1 (EBNA-1) protein is the sole EBV antigen that presentedin all tumors related to EBV and plays pivotal roles in carcinogenesis of the virus. Examination appliedby immunohistochemistry (IHC) to detect and demonstrate the correlation between (EBNA-1) and tumorsuppressor protein (P53) expression. The study includes paraffin-embedded tissue blocks of ninety 90malignant breast tissues and thirty 30 normal breast autopsies. EBNA-1 was significantly expressed in 40/90(44.4%) of malignant tissues wh

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
The Effect of Teaching English Vocabulary Learning Strategies on Iraqi Intermediate School Students’ Vocabulary Performance and Reading Comprehension
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The present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1st year male students of  Al-Wark’a intermediate  school of Al-Risafa 1/ General  Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as  a control group . The subj

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Publication Date
Sun Sep 30 2018
Journal Name
الجامعة المستنصرية كلية الإدارة و الاقتصاد
The possibility of adoption of hybrid cloud computing in Iraqi universities : an analytical study using technology acceptance model
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الناصر، عامر عبد الرزاق عبد المحسن والكبيسي، صلاح الدين عواد كريم. 2018. إمكانية تبني الحوسبة السحابية الهجينة في الجامعات العراقية : دراسة تحليلية باستخدام أنموذج القبول التكنولوجي. مجلة الإدا

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Dimensions of binding and non-binding social responsibility and its relationship to organizational performance / Field Study in telecommunications companies in the Republic of yemen
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The study aims at measuring the dimensions of binding and non-binding social responsibility and its relation to the organizational performance in telecommunication companies in the Republic of Yemen using analytical descriptive approach and questionnaire as a main tool for data collection and comprehensive inventory method.

It has been found  that there is a positive effect and significant moral relation between social responsibility with its binding and non-binding dimensions  and the organizational performance of telecommunication companies in the Republic of Yemen at a level of significance below (0.05). It has also been found that the correlation between the non-binding social responsibilit

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Audit Committees on Corporate Governance Effectiveness of Iraqi Special Banks (Filed Study)
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Consistent with developments emerging environmental and canaccept by Iraq of the opportunities and challenges ahead in many fields,including economic areas, it requires the face of those developments andadaptation by adopting a lot of related concepts, including the concept ofcorporate governance and commitment to its principles, standards andmechanisms, especially those related to the formation of audit committeesand identify the tasks and duties entrusted to its members and terms oftheir independence as well as the rehabilitation of both scientific andpractical manner that is consistent with the interests of shareholders andother stakeholders in the companies, including banks, research sample, theresearch aims to shed light on the conc

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Trade relations between Iraq and selected Arab countries for the period 2003 -2013
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Ping message focused on highlighting the fact commodity trading in Iraq, and increased exposure to world merchandise trade imbalance, which dominate Iraq's foreign trade major commodity is oil, and therefore the inability of Iraq to control financial revenue as a result of the fluctuations in the international market, the shortage of commodity products will lead inevitably to the weakness in the ability of the local market to meet the internal demand and due to the lack of flexible production machine For agricultural, industrial and economic sectors are responding to changes in the domestic or external demand which will open the door to merchandise imports to invade these markets, since the adoption of the Iraq oil exports,

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Comparison Study between Iraqi Conditions of Contract and FIDIC Conditions- The Red Book
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Reconstruction in Iraq requires coherent legitimate frameworks that are able to detail obligations, rights and responsibilities of the parties participating in reconstruction projects, regardless their type or delivery system.
Conditions of Contract can be considered an important component of these frameworks. This paper investigates flexibility and appropriateness of the application of Iraqi conditions of contract in reconstruction projects. These conditions were compared to FIDIC Conditions. The objective wasn't comparing individual clauses, but rather exploring the principles and philosophy laying behind each conditions, and to what extent each conditions care about realizing equity between main contract parties. Validity of applic

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Comparison between the empirical bayes method with moments method to estimate the affiliation parameter in the clinical trials using simulation
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In this research the Empirical Bayes method is used to Estimate the affiliation parameter in the clinical trials and then we compare this with the Moment Estimates for this parameter using Monte Carlo stimulation , we assumed that the distribution of the observation is binomial distribution while the distribution with the unknown random parameters is beta distribution ,finally we conclude that the Empirical bayes method for the random affiliation parameter is efficient using Mean Squares Error (MSE) and for different Sample size .

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Designing and Application of Mathematical Model A Multi – Objectives for Assessment The Quality Of The Project : A Case Study at Saad Public Construction Company
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Abstract

This research aims to design a multi-objective mathematical model to assess the project quality based on three criteria: time, cost and performance. This model has been applied in one of the major projects formations of the Saad Public Company which enables to completion the project on time at an additional cost that would be within the estimated budget with a satisfactory level of the performance which match with consumer requirements. The problem of research is to ensure that the project is completed with the required quality Is subject to constraints, such as time, cost and performance, so this requires prioritizing multiple goals. The project

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