The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy despite the presence of laws and regulations to protect investors and shareholders, but they did not It is applied if it may affect the desire of stakeholders to invest in these companies. The most important recommendations reached by the research were: Urging the application of the mechanisms and principles of corporate governance and the governance of investment policy by working to educate the community about it, and that its application is considered a safety against conflict of interest and fraud and protection their interests, and also recommended the necessity of forming specialized committees with expertise to formulate principles for the governance of investment policy that suit the Iraqi environment In accordance with the principles issued by the OECD Development Organization, and preparing a guide or a proposed audit framework that includes the principles of governance and the governance of investment policy or the cost of borrowing, including the audit procedures that the auditor must perform to ensure the application of governance and its impact on the continuity of work in the economic unit.
تلخصت مشکلة هذا البحث في التعرف على الدوافع التي تقف وراء تعرض الطلبة الدارسين في أقسام اللُّغة الإنکليزية للقنوات الفضائية الناطقة باللُّغة الإنکليزية والإشباعات المتحققة عن هذا التعرض في هذا المجتمع الخاص الذي يشکل بيئة اجتماعية علمية محددة، عن طريق تطبيق نظرية الإستخدامات والإشباعات في إطار المجتمعات الخاصة، وسعى هذا البحث إلى تحقيق ثلاثة أهداف هي، قياس استخدامات لطلبة الدارسين في أقسام اللُّغة الإنک
... Show MoreTeeth decay is one of the distinctive diseases which infects the children of generation .though it is not adeacly disease, it leads to huge problems , especially if it is infect children in their early childhood .There are many factors which lead to this disease , and to achieve the goal of this research in trying to stop the most important nutrition factors and others reasons that have relation with this disease .The practical application has been done for four months on children , who have been chosen randomly of the age ( 3-5 years) of both sexes , infected with teeth decay , from Baghdad city ( al karkh and al rusafa ) , the number of children reached to 90 child , divided into tow groups 45 male , and( 45 )female .Again they have be
... Show MoreThe latest open commercial markets among countries, shift of capitals, and rise of mass economic, large international organizations, and international contracts leaded to a great increase of competition among countries for attracting capital for investments, specially among under developing countries which had bad economic situation, and which thinks that investment is the best solution to solve their old economic problems.
Developing small, and medium establishments in all economic sectors became the main economic force and natural resources for the development and growth of under developing countries. Small and medium establishments became the majority of any country establishments, and the past international experience shows t
... Show MoreThe current study aims at identifying of the differences of life quality level for the academic instructors at Omar Al-Mukhtar University / Libya according to the city variable that the instructor belong to ( Libya, Iraq, Egypt ), and also according to gender Variable (Male - Female),To achieve the aims of study ,the researcher chose a sample consists of (210) instructors ( 170 males and 40 females) from four colleges at Omar Al- Mukhtar University/ Darna . The researcher built the scale of life quality which consists of (42) items in last version . The researcher has conducted the validity and reliability of the scale. and by using Analysis of Variance via (SPSS program). The research reaches the following results : 1-The life quality o
... Show Moreهدف البحث إعداد تدريبات تزامن ما بين السايكو وتمرينات القوة الوظيفية للاعبي كرة القدم، والتعرف على تأثيرها في القدرة الانفجارية للرجلين، وفي مهارتي المناولة الطويلة والركلة الركنية للاعبي كرة القدم، ليفترض الباحث بإنه توجد فروق ذات دلالة إحصائية بين نتائج الاختبارات القبلية والبعدية لمجموعتي البحث التجريبية والضابطة في كل من القدرة الانفجارية للرجلين لمهارتي المناولة الطويلة والركلة الركنية في كرة القد
... Show MoreThe research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .
he is one of the most prominent Arab personalities who contributed in the Arab Muslim world, scholars and historians who appeared in the seventh century AH - the thirteenth century AD, contributed to enrich the Arab scientific heritage in his distinguished book “The Wonders of Creatures and the Strangeness of Existences” because it contained what God Almighty created and the oddities on dry land and water
The research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .
هدف هذا البحث الى استعمال الأسلوب الرياضي أسلوب التحليل الهرمي وتطبيقه وفق ابعاد بطاقة الاداء المتوازن في تقييم الأداء الاستراتيجي في الهيئة العامة للأثار والتراث، وتمثلت أدوات البحث باستعمال استمارات التحليل الهرمي وطبقت على معايير بطاقة الأداء المتوازن المتمثلة في (المالي، الزبائن، العمليات الداخلية، والتعلم والنمو)، وتم استهداف عينة قصدية متمثلة في رئيس الهيئة والمدراء العامون بعض من مدراء الأقسام ال
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