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The role of Digital Transformation in improving the quality of the internal Auditing improvement
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This study aimed to identify the role of digital transformation in improving the quality of the internal audit process. The researchers used the descriptive analytical approach, and the questionnaire was relied on as a study tool that was applied to the study population consisting of internal auditors working in banks listed on the Palestine Stock Exchange, and their number was (85). A checker and a comprehensive inventory method was used due to the small size of the community, where the response data of the questionnaire was analyzed and interpreted using the Statistical Packages Program (SPSS).

The results of the study showed that the use of digital transformation contributes to ensuring the quality of the work of the internal auditor and the ability to use electronic data to facilitate the completion and implementation of the audit process with high accuracy.

The study recommended that the banks listed on the Palestine Stock Exchange should work on using digital transformation because of its benefit in bringing about fundamental changes in the organization and planning of the audit process and assessing the risks that may face the internal audit process.

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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
رعاية الايوبييـن للعلـم والعلمـاء في مصـر وبـــــلاد الشـــــــام (567-648هـ/1171-1250م)
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The Ayyub era witnessed a popular for science, knowledge and became the Ayyub state in its various regions a scientific beacon، despite their preoccupation with wars with the Crusaders now that did not discourage them from their care for science and scientists، and this scientific renaissance had many factors، foremost of which are the tendencies of the sultans and Ayyub kings to pay attention to science and its care، through their establishment of the role of science

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Publication Date
Thu Apr 10 2025
Journal Name
Al–bahith Al–a'alami
MOTIVES FOR STUDENTS TO BE EXPOSED TO EDUCATIONAL PROGRAMS ON TV CHANNELS (Iraqi educational channels as a model)
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The educational function of television is one of the basic functions in light of the technical development that included the specialized satellite channels in all its fields, including the educational field, as its role became parallel to the role of educational institutions. These studies are among the descriptive studies in terms of the type of study methodology that describes the phenomenon, interprets its and extract the results and relationships between the variables. The study sample was multistage (random and intentional) included the students of the sixth academic and literary preparatory stage in the city of Baghdad.
The study problem was summarized by the following main question:
( What are the motives for the exposure of

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
أجـــــوبة الحافظ محمد البرزالي على سؤالات العز ابن الحاجب في الجرح والتعديل
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ملخص البحث بالعربي

عنوان البحث : أجـــــوبة الحافظ محمد البرزالي على سؤالات العز ابن الحاجب في الجرح والتعديل

يهدف البحث : إلى جمع أجوبة الحافظ أبي عبدالله محمد البرزالي في الجرح والتعديل، ودراستها.

يتكون البحث من : مقدمة، وتمهيد، نص السؤالات، وخاتمة، وفهارس.

المقدمة : تسمية الموضوع، وسبب اختياره، وأهميته .

والتميهد : ترجمة مختصرة للحافظ أبي عبدالله البرزالي، والتعريف بأجوبة الحافظ الب

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Publication Date
Sat Dec 03 2022
Journal Name
مجلة تكريت للعلوم السياسية
الوعي الذاتي في الفكر السياسي الليبرالي الحديث( جون لوك، ايمانوئيل كانط انموذجا)
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أن الوعي الذاتي والمعرفة قد برزت أهميتها في الفكر السياسي الليبرالي الحديث وجاءت من أجل المناداة بأهمية الوعي في جوهر الفرد فقد بين أغلب المفرين وأبرزهم جون لوك وايمانويل كانط، أكد لوك بأن حالة الوعي الذاتي تكتسب بالتجربة من خلال الإحساس والتأمل او التفكير، فالعقل صفحة بيضاء خاوية ولا توجد فيها أفكار فطرية ولكن في نفس الوقت يؤكد على وجود قوة فطرية في العقل وليست أفكار يمكن ان تحول الأفكار البسيطة الى مركبة م

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Publication Date
Fri Mar 01 2024
Journal Name
مجلة جامعة الانبار للعلوم القانونية والسياسية
السيادة على القدس في الفكر السياسي للاصولية ىالمسيحية المعاصرة( الصهيونية المسيحية انموذجا)
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تعد الصهيونية المسيحية الداعم الابرز للسيادة الصهيونية اليهودية على القدس، ويستند هذا الموقف الذي تتخذه الصهيونية المسيحية الى مجموعة من المعتقدات التي يشكل الاعتقاد بالعودة الثانية للمسيح وتأسيسه لمملكة سعيدة تدوم لالف عام محورها، ليصبح الاهتمام بمستقبل الشعب اليهودي احد الاركان الاساسية لمعتقدات الاصوليون المسيحيون لاسيما الصهيونية المسحية، فالتفسير الحرفي للكتاب المقدس قادهم الى اعتقاد مفاده: ان عو

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Publication Date
Sat Sep 01 2018
Journal Name
مجلة الأستاذ
تباين نسبة الاعالة في محافظة بغداد وعلاقتها بالمتغيرات الاجتماعية للسكان لعام 2016
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The subject of population support is one of the most important topics in the geography of the population as it shows the amount of burden on the workforce in society and reflects the balance or

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Nano Fluid Detection for HPHE System Using Different Lasers
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Among the different passive techniques heat pipe heat exchanger (HPHE) seems to be the most effective one for energy saving in heating ventilation and air conditioning system (HVAC). The applications for nanofluids with high conductivity are favorable to increase the thermal performance in HPHE. Even though the nanofluid has the higher heat conduction coefficient that dispels more heat theoretically but the higher concentration will make clustering .Clustering is a problem that must be solved before nanofluids can be considered for long-term practical uses. Results showed that the maximum value of relative power is 0.13 mW at nanofluid compared with other concentrations due to the low density of nanofluid at this concentration. For highe

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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
Hanbali's approach to building long and short travel provisions with issues attached to their provisions
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The problem with research lies in hiding the Hanbali approach in building long and short travel provisions, as well as hiding some provisions relating to short travel that are not provided for by the jurists of Hanbali (in their books).

The research aims to demonstrate the approach and standards on which they based the long and short travel provisions, as well as to reflect the provisions of some of the issues that are silent on long and short travel, with evidence and significance.

The research included a preface and two researches, the researcher in the preface talked about the reality of long and short travel, in the first research on the approach of ha

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
العلاقات السياسية والعسكرية للإمارة العلوية في طبرستان مع الإمارة الطاهرية والصفارية والسامانية
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The stage of the establishment of the Alawite state in tabaristan was one of the most important stages in the history of the Shiite sect in Iran , from a political , religious and even military point of view ,

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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
القصدية في اللغة العربية بين الدراسات القديمة والحديثة: القصدية : قديما و حديثا
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معيار القصديَّة في النص هو من الدراسات الحديثة المتطورة من لسانيات الجملة الى لسانيات النص ، وتحليل الخطاب . والذي يعنى بالطرق والأدوات التي يستغلها المؤلف لتحقيق الغايات المقصديَّة 

وهذا البحث ناقش مفهوم(القصديَّة) لغةً ،واصطلاحاً . فاللغة والكلام شكل من أشكال الوجود الإنساني و( الكلام) هو وسيلة التواصل بين الملقي القارئ ، والمتلقي  السامع ؛ وللتوصل الى الدلالة القصديَّة الدقيقة للغة المنطوقة وا

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