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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
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Modern mother planting and its impact on marital happiness
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Islam was keen to get every man and woman a share of those benefits and wanted to marry and urged him. In order to unite efforts and articulates the arrow and clarifies the goal and I have a share in building a sober Islamic society, for all this and other research title is ((modern or planting and its impact on marital happiness)).

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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Globalisation and its Impact on North Korean political Regime
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Abstract Globalization dominated in the last decade of the twentieth century and the eve of the third millennium over economic,politics,psychology,culture,communications and information sciences,it's a historical phenomenon refer to many important transitions in humanitarian life.It foxes on that state has illusion its historical role in the psychologist,economic and political buldings. Globalization issue and its influence in North Korea put a spotlight on political,economic and cultural situations,the political system resists any change with many limitations on political freedoms,human rights and political multiplicity.Libralism trends and free market are so weaken when it comparing within the bad economic situation of the coun

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Audit and Its Impact on Tax Returns Quality
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     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

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Publication Date
Fri Jan 21 2022
Journal Name
International Journal Of Research In Social Sciences And Humanities
Managing Trading Decisions Using The True Strength Index –An Applied Study
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The purpose of this research is to test the ability of the true strength index To time and manage trading in the financial market to select the best stocks and achieve a higher return than the Simple buy and hold strategy. And To achieve the objectives of the research, it relied on the main hypothesis, which is By using the True Strength Index to manage trading decisions buying and selling, can be achieved higher returns than the buy and hold strategy . The research community has been identified with all stocks listed on the Iraq Stock Exchange. Implementing the financial research tests requires selecting a sample from the research community that fulfills the test requirements according to a number of conditions So (38) companies we

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of exercising occupational hypocrisy on organizational strategic success: An Empirical study on university of kufa faculty of administration and economic
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This research aims to identify the relationship between occupational hypocrisy and organizational strategic success, It was done by analyzing the correlations and influence between variables,  applied to a random sample of university professors at the University of Kufa faculty of administration and economic.

 The main tool for data collection is the survey were questionnaires were distributed randomly to the professors , and (43) questionnaires were returned, and test its validity by using (SEM) (Structural Equation Modeling), Hypothesis has been tested by using Statistical Package for Social Sciences (SPSS v. 18), The research found a set of conclusions:(The occupational hypocrisy has

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Electronic management and its role in streamlining work procedures at the University of Imam Mohamed Bin Saud Islamic University
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This study aims to identify the role of electronic management in simplifying the work procedures at Imam Muhammad bin Saud Islamic University. The study was based on the random sample of (366) individuals. The data were collected through interviews and questionnaire. The statistical tests were applied according to the data and the study hypotheses: Cronbach’s Alpha, mean, standard deviation, Z test, ANOVA. The study concluded numbers of results: Imam Muhammad bin Saud Islamic University applies electronic management in its administrative processes (planning, organizing, directing, controlling) to a very high level. There are substantial differences in the views of the sample me

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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
Title: Arabic Manuscript, Concepts and Terms and Their Impact on Determining Its Historical beginnings and extension of its existence.
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Title: Arabic Manuscript, Concepts and Terms and Their Impact on Determining Its Historical beginnings and extension of its existence.

Researcher: Dr. Atallah Madb Hammadi Zubaie.

Bn the name of Allah Most Merciful

The interest in manuscripts and rules  of their investigation and dissemination appeared soon, and the speech in editing terms and concepts appeared in sooner time.  When looking at the classified books  in the Arab manuscripts , we find the books of the first generation  did not allude definition for this term  , but rather  focused on  the importance of manuscripts and their  existence locations, indexing, care, and verification rules. The  reason for this is that the science of Arabic manuscrip

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Deconstruction Mechanism in Postmodernism Arts and its Role in Teaching the Artistic Tasting for the Learner: نضال ناصر ديوان
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Deconstructionism opened the door wide to multiple readings and restore the reader his authority that he lost in the modernism, thus became more able to decipher the plastic discourse through reconstruction according to what he wants or what the plastic discourse gives him of possibilities beyond consumerism and thus the author has been canceled. The problem of the current research is limited to the following question: does deconstructionism in postmodern arts have a role in teaching the artistic tasting for the learner? The aim of the current research is to reveal the deconstruction work mechanisms in postmodern arts and their role in teaching the artistic tasting for the learner. As for the theoretical framework, the first section focu

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Specificity of Government Expenditure Decisions and their Reflection in Financial Performance / Case Study in Diyala Governorate Sewerage Directorate
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The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of applying international financial reporting standards to SMEs On optimizing the utility of financial reports between Palestinian and Libyan business environmen
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The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

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