The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied aspect of the research, a number of conclusions were reached, the most important of which are: Existence of policies and procedures in the quality control system designed by the Federal Office of Financial Supervision that give reasonable assurance that auditors comply with the standards and rules of ethical and professional behaviour, The researcher made a number of recommendations, including: Allocating an auditor and his assistants for each audit task to be implemented, with conditions defining the features and characteristics of the head and members of the work team that are compatible with the nature of the audit process entrusted to them to perform.
مشكلة البحث :-
ظلت رغبة الانسان في المعرفة وفهم الكون الذي يعيش فيه ، ملازمة له منذ المراحل الاولى لتطور البشرية ، فالانسان بما يتمتع به من امكانات وقدرات وطاقات كامنة استطاع عن طريق تفاعله واحتكاكه الدائم والمستمر والخلاق مع البيئة المحيطة به ان يلاحظ ، ويتخيل ويتذكر ويفكر ويخطط ويبتكر ، مستفيداً من اخطائه في التعرف عليها ، وفي زيادة قدرته على التحكم فيها وتحسينها وتطويره
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The 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 MoreIn this paper, the problem of resource allocation at Al-Raji Company for soft drinks and juices was studied. The company produces several types of tasks to produce juices and soft drinks, which need machines to accomplish these tasks, as it has 6 machines that want to allocate to 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, as these machines are repaired to participate again in the production process. From past records of the company, the probability of failure machines at each task was calculated depending on company data information. Also, the time required for each machine to complete each task was recorded. The aim of this paper is to determine the minimum expected ti
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Human posture estimation is a crucial topic in the computer vision field and has become a hotspot for research in many human behaviors related work. Human pose estimation can be understood as the human key point recognition and connection problem. The paper presents an optimized symmetric spatial transformation network designed to connect with single-person pose estimation network to propose high-quality human target frames from inaccurate human bounding boxes, and introduces parametric pose non-maximal suppression to eliminate redundant pose estimation, and applies an elimination rule to eliminate similar pose to obtain unique human pose estimation results. The exploratory outcomes demonstrate the way that the proposed technique can pre
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In this study, mean free path and positron elastic-inelastic scattering are modeled for the elements hydrogen (H), carbon (C), nitrogen (N), oxygen (O), phosphorus (P), sulfur (S), chlorine (Cl), potassium (K) and iodine (I). Despite the enormous amounts of data required, the Monte Carlo (MC) method was applied, allowing for a very accurate simulation of positron interaction collisions in live cells. Here, the MC simulation of the interaction of positrons was reported with breast, liver, and thyroid at normal incidence angles, with energies ranging from 45 eV to 0.2 MeV. The model provides a straightforward analytic formula for the random sampling of positron scattering. ICRU44 was used to compile the elemental composition data. In this
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The use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning, and the absence
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اتجهت دول العالم الى تسخير جميع الإمكانيات والخبرات والعلوم من اجل الوصول الى مستويات متقدمة في الرياضات المختلفة ويهدف التدريب الرياضي إلى إعداد اللاعبين إعدادا جيدا تكمن مشكلة البحث من خلال خبرة الباحثتان الميدانية ومتابعة تدريبات لاعبي المدرسة التخصصية كرة اليد فقد لوحظ هناك ضعف واضح في الأداء المهاري ولابد من تطوير أوجه الضعف لتحقيق مستوى انجاز افضل . ويهدف البحث اعداد تمرينات خاصة بأستخدام جهاز ا
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يهدف البحث الى التعرف على اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسطولتحقيق هدف البحث تم اتباع المنهج التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني المتوسط لجميع المدارس الثانموية والمتوسط التابعة لمديرية تربية الكرخ الثانية وتم اخنيار احد هذه المداس بصورة قصدية لتطبيق تجربة ابلبحث الحالي