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 rapid changes in the field of transferring and exchanging information via cloud platforms have revolutionized the field of modern visual media, as cloud computing technology has greatly influenced the media institutions, providing effort, money and high-quality materials. The research included five chapters, the first came under the methodological framework for the research and the second Theoretical framework, the first two included the concept of cloud computing and the second platforms for cloud computing in the visual media and the third chapter Research procedures and the fourth chapter The sample analysis and the fifth chapter The research results were the most prominent
1. The cloud service made the benefit beyond the typic
In this work, substantial evidence was obtained for ligand reduction in cerium tetrakis acac complexes. Also, this ligand reduction of a negatively charged ligand proved to depend far less on the nature central metal than neutral ligands does. It is supposed that in Mz(acac)z complexes the charge is distributed evenly over the whole molecule. In this work these complexes were prepared and characterized by IR and CHN analysis to indicate the purities of these complexes. The electrochemistry techniques were shown as obtained for ligand reduction. This research was carried out at School of Chemistry and Molecular Science, Sussex University, U.K.
The environmental problems that have emerged recently as a result of pressure on the environment due to the increase in population size, especially in urban cities, where this increase was accompanied by the need for housing as well as the need for services and activities. This led to the establishment of many vertical residential buildings represented by residential complexes within the urban fabric of the city of Baghdad. As part of following the methodology of urban dictation policies in empty areas, and to accommodate the largest number of residents as a result of the multiplicity of floors and housing, these buildings must be subject to the standards and requirements of sustainability at the level of their spatial location and their
... Show MoreSongs are considered as an educational and a substantial dependable references used in teaching and learning, particularly the so - called foreign language learning that allows learners to adapt to the target language culture and to develop their language learning skills including: listening comprehension, reading comprehension, speaking and writing. Consequently, it can be said that the Francophone songs with the musical richness and resonance specifically facilities French language learning skills for all levels of education and achieve short and long terms predetermined educational language learning goals.
In fact, language learning through songs method does not only include the
... Show MoreComprehensive automobile insurance is considered as an important branches in the portfolio of National Insurance Company in Iraq .Due to the continous accidents the company is endeavouring to this market.
The company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the control of the company and others internal mainly connected with the reduction of the marketing programmes of the company .
The target of this study is to focus the light upon the interal factors which can be gorerned by the company,confronted and solved.
Data Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need
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This research aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that
... Show MoreOur dear country faces many and varied challenges aimed at its history, civilization, its people, the scourge of drugs and psychotropic substances and their misuse. Therefore, we have a historical, ethical and professional responsibility to coordinate efforts and cooperation between all concerned to protect the Iraqi society from the threat of this scourge. Creative sources have varied in the variety of expressive means in politics, literature and the arts, in their style and technical treatment of various topics with innovative manifestations and intuitive interactive with visions as well as influences Psychological expressive descriptions of visual scene, it is one of the media and propaganda that contribute to the raising and developm
... Show MoreCardiovascular disease (CVD) is a class of diseases that involve the blood vessels or heart. Chlamydia pneumoniae has been considered as the most reasonable; also, it is able to increase and persevere inside vascular cells and to make the chronic inflammation in atherosclerosis. In this study, blood samples were subjected for molecular detection of Chlamydia pneumoniae by using conventional polymerase chain reaction (PCR) depending on 16S rRNA. Seventy patients who suffer from cardiovascular diseases (angina, myocardial infarction and atherosclerosis) aged between 33-86
... Show MoreElastic magnetic electron scattering form factors in Ca-41 have been investigated. 1f7/2 subshell has been adopted as a model space with one neutron, and Millinar, Baymann and Zamick 1f7/2 model space effective interaction (F7MBZ) has been used as a model space effective interaction to generate the model space vectors for the M1, M3, M5, M7, and total form factors. Discarded space (core and higher configuration orbits) have been included through the first order perturbation theory to couple the partice-hole pair of excitation with 2ћω excitation energy in the calculation of the form factors and regarding the realistic interaction density dependence M3Y as a core polarization interaction with five sets of modern fitting parameters. Fina
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