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Auditors Reporting and its Role on Rationalizing economic decisions
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The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting auditor in Iraq (within the report ) and the rationalization of investment and lending decisions in the companies listed on the Iraq Stock Exchange “.So the search based to view , analyze the results of the questionnaire prepared for this purpose and test the relationship between auditing reporting and decisions making rationality .The research found that, despite the usefulness of the information contained in the auditor 's report issued by companies listed on the Iraq Stock Exchange for the purpose of rationalizing investment and lending decisions ,it requires the development of the auditor 's report and improve the content of its information, as it confirms investors and lenders as well as academics and professionals in this context the need to develop auditor reporting and improve the content of his report information to have an active role in the rationalization of economic decisions.

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Noun Phrases Used İn Nacati Bey's Divan: Necâti Bey’in Divanında İsim Tamlamalarının İncelenmesi
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The aim of this study is to examine the noun phrases used in Nacati Bey's divan. In this study, we have discussed all kinds of phrases including Arabic and Persian compositions. Because at that time the use of Arabic and Persian compounds was very common.

       In the introduction, I briefly discussed some of Necati's life. I have benefited from valuable resources. Among these, Zeynep Korkmaz, Muharrem Ergin, Fuat Bozkurt and others.

      In this study, I have dealt with the subject and type of noun phrases in detail and one by one. In this divan, Persian and Arabic noun phrases are also included. We have been mentioned and explained in this study.

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Measurment of earnini Quality in Commercial Banking
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The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
مستوى التنمية المهنية لتدريسيي جامعة بغداد في ضوء مؤشرات الجودة الشاملة من وجهة نظرهم
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The present study aimed to know The teaching members’ level of the professional development at the University of Baghdad based on the indicators of the overall quality from their perspective;

The researchers used the descriptive and analytical approach the in order to achieve the purposes of research, the researchers designed questionnaire researched and consisted of 40 paragraph has the questionnaire submitted to the arbitrators and experts were verify the authenticity of the questionnaire and stability have been applied questionnaire on a range of teaching and Tdriciat Baghdad University, which reached the study sample (400) teaching and teaching of six colleges in the University of Baghdad equivalent

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
عمارة عمارة المشهد الحسيني المقدس في ضوء رسومات المطراقي زادة (941ه/1534م) " دراسة تحليلية "
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   The drawings of The travelers artist is important historical document and sources for  important information about The most of The city and building and different Islamic art which idling  because of different causes like wars and destruction or natural causes and disasters like eruptions and earthquakes and floods  which we cannot make a clear form about the buildings  mapping in later period .

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Use of the Iraqi Song in the Orchestral Compositions of Hanz Moomer- (Foug Al-Nakhl) as a Model: فراس ياسين جاسم
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The use of the Iraqi song in the symphony orchestra is one of the pioneering and important works, which carries with it an artistic value of aesthetic specificity in how to use the Iraqi singing heritage. The research aimed to identify the employment of the song (Foug Al-Nakhl) and its works within the Iraqi national symphony orchestra music by the author Hans Count Momer whose works still have a great influence on the authors of the Iraqi orchestra.  The researcher presented a brief introduction to the Iraqi Symphony Orchestra, a brief introduction about the author, and the trends of world music towards heritage. He also talked about musical composition, research procedures and tools, and applying the tool to the selected sample (F

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Publication Date
Tue Sep 13 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
اثر انموذج تسريع التعلم في تحصيل مادة الرياضياتوالتفكير المحوري لدى طالبات الصف الثالث المتوسط
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Publication Date
Tue Jan 01 2019
Journal Name
مجلة مداد الاداب
معوقات تطبيق تكنولوجيا المعلومات والاتصالات في كليات جامعة بغداد من وجهة نظر العمداء والمعاونيين
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هدف البحث التعرف على المعوقات التي تحول دون تطبيق تكنولوجيا المعلومات والاتصالات في كليات جامعة بغداد بأعتبار أن ذلك يمثل مشكلة لابد من الوقوف عندها , ولأهمية مثل هذه المواضيع وضرورة البحث عنها , إذ تحدد مجتمع البحث بالعمداء والمعاونيين في هذه كليات جامعة بغداد للعام الدراسي 2016-2017حيث قام الباحث ببناء اداة خاصة للبحث لغرض الاجابة على هدف البحث الرئيسي ومن خلال أجابات أفراد عينة البحث التي مثلت ما نسبته66% الى ا

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Publication Date
Tue Apr 10 2018
Journal Name
مجلة كلية الادارة والاقتصاد -جامعة كربلاء
تحليل الاثر المتبادل بين الانفاق على التعليم العالي والتشغيل في العراق )دراسة سية قيا
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ان الاستثمار في راس المال البشري االمتمثل بالقوى العاملة مرتبط بالتنمية المستدامة وان الانسان هو الثروة الحقيقية للأمم. والانفاق على التعليم تكون له انعكاسات ايجابية على الواقع الاقتصادي ووالاجتماعي والسياسي. ومن اجل تحديد العوامل المؤثرة على القوى العاملة تم تحليل العلاقة السببية (كرانجر) بين القوى العاملة و عدد الخريجين والسكان وعدد الجامعات والناتج المحلي الاجمالي والانفاق على االتعليم العالي ، بوجو

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
A Modified Approach by Using Prediction to Build a Best Threshold in ARX Model with Practical Application
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The proposal of nonlinear models is one of the most important methods in time series analysis, which has a wide potential for predicting various phenomena, including physical, engineering and economic, by studying the characteristics of random disturbances in order to arrive at accurate predictions.

In this, the autoregressive model with exogenous variable was built using a threshold as the first method, using two proposed approaches that were used to determine the best cutting point of [the predictability forward (forecasting) and the predictability in the time series (prediction), through the threshold point indicator]. B-J seasonal models are used as a second method based on the principle of the two proposed approaches in dete

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Publication Date
Tue Dec 11 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of accounting disclosure in the size of the risks or return for portfolio insurance: An applied research at the national insurance company
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This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

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