This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusion of a paragraph that draws attention in the report prepared in accordance with the INTOSAI standards (1706) regarding the extent of adequate and appropriate disclosure of the social responsibility of the entities subject to audit.
The research aims to formulate a model for research on the dimensions of the Leader-member exchange theory according to the ideas and thoughts of Liden /Maslyn, Hammer and impact on job satisfaction and measure these dimensions at asiacell communications to identify the extent of convergence between theoretical dimensions share leader – member Exchange (LMX) with leadership style used in this company, we have been building scale contains two variables, independent variable Leader-member exchange theory five dimensions (effect , Loyalty, contribution, respect professional, and support) the certified job satisfaction variable dimensions (job security, The Style of management, organizational climate, appreciation, and work itself)
... Show MoreThe general crisis of research methods in the social sciences
Research methodology: philosophy and techniques, founded by philosophers and applied by scientists, and no accurate application of techniques except with a deep understanding of philosophy, as a prerequisite. This fact is almost completely absent from the Iraqi and Arab academic mentality. This constituted one of the dimensions of the double crisis - theoretical and applied - of research methods in the social sciences. As first, there is no philosophy of science, neither as an independent material nor as an introductory subject, but not even an oral confirmation. Secondly, the advancement of quantitative research methods are presented without a background philosophy, as sol
Linguistic taboos exist in most cultures. Tabooed words are generally being culturespecific
and relating to bodily functions or aspects of a culture that are sacred. Such words are
avoided, considered inappropriate and loaded with affective meaning and failing to adhere to.
Strict rules, often, governing their use and lead to punishment or public shame. These taboo
words can be used as a way of violating social deixis represented by four types of honorifics;
addressee, referent, bystander, and finally setting honorifics. This paper shows how these
taboo words are used in Kenneth Bernard's play La Justice or The Cock that Crew from the
theatre of the Ridiculous as means of violating social deixis in its four types. Th
الاحداث السياسية في العراق بعد 2003 وأثر الانتماء والوعي في التشكيل العراقي المعاصر
This article is an endeavour to highlight the relationship between social media and language evolution. It reviews the current theoretical efforts on communication and language change. The descriptive design, which is theoretically based on technological determision, is used. The assumption behind this review is that the social media plays a significant role in language evolution. Moreover, different platforms of social media are characterized by being the easiest and fastest means of communication. It concludes that the current theoretical efforts have paid much attention to the relationship between social media and language evolution. Such efforts have highlighted the fact that social media platforms are awash with a lot of acronyms, cybe
... Show MoreBased on the assumption that the more teachers know about brain science, the better
prepared they will be to make instructional decisions.
Mind Mapping is a powerful tool for assisting any form of writing. Language is an
important device and a very beneficial means for human being to communicate with other
people .Writing is one of the language skills that will never be left in education.
The study aims at investigating the Impact of applying mind mapping technique as a prewriting
tool on Iraqi EFL college students in essay writing. To do so, 60 EFL college students
were divided randomly selected and divided into two groups experimental and control. Prior
to treatment, participants of the both groups were given a
Abstract
The current study was conducted to assess the effect of advancing age on total serum IgE level in asthmatic patients. To this purpose, 90 asthmatic patients and 30 healthy individuals ( control group ) were enrolled. Asthmatic patients were categorized into four groups. Group A consisted of asthmatic patients (9) whose age was more than 20 and up to 30 y. Group B contained asthmatics (13) of age more than 30 and up to 40 y. Group C comprised those (23) of more than 40 and up to 50 y. Group D consisted asthmatic patients (45) of age more than 50 y. Total serum IgE level significantly changed in group D patients when compared with those of
This study aims to reveal the role of one of the artificial intelligence (AI) techniques, “ChatGPT,” in improving the educational process by following it as a teaching method for the subject of automatic analysis for students of the Chemistry Department and the subject of computer security for students of the Computer Science Department, from the fourth stage at the College of Education for Pure Science (Ibn Al-Haitham), and its impact on their computational thinking to have a good educational environment. The experimental approach was used, and the research samples were chosen intentionally by the research community. Research tools were prepared, which included a scale for CT that included 12 items and the achievement test in b
... Show MoreAbstract
The aim of the current research is to extract the psychometric properties of Philip Carter's tests (for mental agility) according to the classical measurement theory. To achieve these goals, the researcher took a number of scientific steps to analyze Philip Carter's tests (for mental agility) according to the classical measurement theory. The researcher translated Philip Carter's (mental agility) tests from English into Arabic and then he translated them conversely. For the purpose of statistical analysis of paragraphs of the Philip Carter tests (mental agility) to extract the psychometric properties, the tests were applied to a sample of (1000) male and female students who were selected by cluster sampl
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