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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
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
The effectiveness of satellite channels in spreading the culture of volunteering among youth / applied study
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The study deals with the effectiveness of satellite channels in spreading the culture of volunteer work among young people. It is an applied study aimed at understanding the extent to which the sample understands the culture of volunteering, determining the type of relationship between the satellite channels programs and the perception of the sample of the culture of voluntary work and the relationship between the characteristics of the sample and the effect of satellite channels in their directions, And to identify the relationship between the demographic variables of the sample and to participate in voluntary work.
A sample study was conducted for students of faculties of the University of Baghdad, consisting of (150) single male an

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The relation of maxillary root apices and the maxillary sinus floor among patients with different skeletal patterns in Iraqi samples
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Background: Understanding the morphological characteristics between the floor of the maxillary sinus and the tips of the maxillary posterior roots is crucial in orthodontics involving diagnosis and treatment planning. The aim of this study was to evaluate the distances from the maxillary posterior root apices to the inferior wall of the maxillary sinus, thickness and density of maxillary sinus floor using cone-beam computed tomography images and the relationships between roots and maxillary sinus according to gonial angle and skeletal pattern. Materials and methods: Three-dimensional images of each root were checked, and the distances were measured along the true vertical axis from the apex of the root to the sinus floor, and the thickne

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The Origins of Chinese Influence on Pottery in the Tang and Song Dynasties
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This research study of influence of Chinese thought on porcelain in the tang and song period, the study came into four sections, which are:
* First section contains general framework of the research, which include the problem, which is represented by following of questions:
1- Is there intellectual and ideological dimensions in Chinese porcelain?
2-What are the mechanisms and techniques of Chinese porcelain?
.the importance of this research and the need counted as a study providing cognitive addition into the Chinese arts field, especially ceramics of the Chinese. The aim of the research included of areas of artistic creativity in Chinese pottery and ceramics according to the bases of construction and composition. As the impo

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of wages and benefits systems on the performance of employees A field study in the General Company for Food Industries in the city of Baghdad
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The research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of

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Publication Date
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MINERALOGY AND GEOCHEMISTRY OF CORAL REEF IN IRAQI MARINE ENVIRONMENT IN THE NORTH PART OF ARABIAN GULF
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    Coral reef area in northwest of the Arabian Gulf was investigated for mineralogy and geochemistry to throw lights on such unique Iraqi Marine Environment; six specimens of two main species of coral reefs, Platygyra pini Chevalier, 1975 and Octocoral Menella were collected at two sites. While eight samples of the surrounding sediments are chosen from other two sites. The mineralogy is determined by XRD, and reveals that calcite, low magnesium-calcite, and aragonite are the main minerals that comprise the Octocoral Menella in site 1, whilst aragonite and calcite are dominate in the P. pini coral reef at site 4.

    The non–carbonate fractions indicate that thes

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness Of A Proposed Program For Developing The Creative Abilities Of The Students At The University Of Tabuk And Its Effect On The Creative Output Of The Neom Project.
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The aim of this study was to measure the effectiveness of a proposed program to develop the creative abilities of the students of Tabuk University and its impact on the creative output of the NEOM project. The sample of the study consisted of (50) university students divided into two groups: an experimental group of 25 students who receive the proposed training program, and control group of (25) students.

 To achieve these objectives, the researcher designed and developed tools to collect the required data, which were verified their validity and reliability.

The descriptive statistics of mean, standard deviations, correlation coefficient, T test for the associated sample were used in the analysis of the results of th

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Quality Management In Enhancing The Efficiency And Effectiveness Of Settling Accounts Tax(Empirical Study You Jordan Income &Sales Tax Department
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This research aims to investigate the role of quality management in enhancing the efficiency and effectiveness of settling accounts tax in terms of achieving satisfaction in charge of the hand and the increase of tax revenue on the other hand, by testing the main hypothesis of the study and the sub-hypotheses in the Income and Sales Tax Department in Jordan for the period 2000-20

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Deification of kings and the phenomenon of alternative king in ancient Iraq
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Faith is a feature of the Mesopotamian population, since the ancient Mesopotamian was a believer and obedient to his God in any case, and this encouraged the emergence of some of the phenomena interpreted by historians as an integral part of the civilization and ancient history of this country, and these phenomena are the phenomena of the deification of kings for themselves, The first phenomenon was a personal endeavor for the uniqueness of power, sometimes to correct some mistakes in societies to balance the state, and civil rule is independent of religious rule, and the second was the result of divination and predictions of omen, in the case of any bad harbinger of the king, such as the occurrence of eclipse To the sun or a lunar eclip

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Sources of income subject to tax in the Iraqi Income Tax Law No.113 of 1982
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The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st

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Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Role of Cone Beam Computed Tomography in Determination of the Greater Palatine Foramen Position Among Iraqi Population
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Background: The use of the cone beam computed tomography for analysing the position of the greater palatine foramen in relation to various anatomical landmarks is crucial in dentistry. The aims of the current study, firstly is to determine the greater palatine foramen position in relation to various anatomical landmarks by using cone beam computed tomography and secondly is to make a comparison of the measurements according to side, gender, and age. Materials and methods: This prospective study included 60 Iraqi patients (28males and 32 females) who selected according to availability of Inclusion criteria, which include age range (21 - 60 years), with no dentofacial deformities or pathological lesion at the maxilla. All patients had inform

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