In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the extent to which they have achieved their goals through the efficient, effective and economical exploitation of available resources. The statement of the role of e-learning standards in auditing client capital is achieved by adopting a proposed performance audit program for client capital of Iraqi educational institutions by identifying e-learning standards issued by the Iraqi Ministry of Higher Education and Scientific Research and Providing performance indicators for the for Girls /University of Baghdad )in the light of the application of e-learning standards, where the research problem was identified by the absence of a special program to audit the performance of customer capital(students)according to e-learning standards, that the application of the program to audit the performance of customer capital on the research sample leads to improving the quality of the performance of the college research sample in particular and the performance of Iraqi universities in general
This study has been developed axes of the search, including: Search (deliberative) language and idiomatically, and Description Language (b social phenomenon), and the definition of the theory of (acts of speech), and discussed the problem of the conflict between tradition and innovation, as defined objectively have a target aimed at reviving the deliberative thought when Arab scholars , and the balance between the actual done Arab and Western rhetoric, but Meet in intellectual necessity, a sober reading that preserve the Arab language prestige, and its position in the light of the growing tongue Sciences, as long as we have inherited minds unique, and heritage huge able to consolidate the Arab theory lingual in linguistics.
تفضيل السيولة - تضخم جانب الطلب - الاستقرار النقدي - معدل التضخم
The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on
... Show MoreThe present study aims to identify the extent to which biology book of sixth grade achieves the basic scientific aspects in light of its scientific objectives. To achieve this goal, the researcher needed to build two questionnaires to evaluate the biology book for sixth-grade. To answer the questions of the study, the researcher used the following statistical methods : the weighted average, and percentages; and to identify the extent to match the perspective of teachers of the material with the perspective of a researcher in each paragraph of the questionnaire as well as the degree of severity of each paragraph in the book neighborhoods sixth-grade has reached Aalbagesh to several of the most important results: 1. All the teachers were w
... Show MorePerformance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.
To give aclear picture about performance must be used compound measure, that was best than single measure.
Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.
A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements
... Show MoreBritain found itself at the end of the nineteenth century in front of many obstacles within Europe, it is to hold the coalition Russian Franco in 1894, and what form of threat to the interests of Britain in its colonies outside Europe, as well as the development of other European countries in military and economic aspects such as Germany and the United States and others. As she was defying the fleet of Britain, Germany, and the last has a naval fleet was able to protect all the way Britain and its colonies throughout the nineteenth century
يهدف البحث إلى معرفة ما هيه اخلاقيات مهنة العاملين في المكتبات وتحديث متطلباتهم الضرورية من المهنة لكي يسمو بأخلاقياتها ، وهل هذه الاخلاقيات متوافرة في العاملين في مكتباتنا الجامعية ضمن حدود الدراسة ؟ ومن ادوات جمع البيانات : استمارة بالاخلاقيات وزعت على مجموعة من الاساتذة و استبانة وزعت على من المكتبات الجامعية . وكان مجتمع الدراسة العاملون في المكتبات المركزية الأولى والثانية لجامعة بغداد والمكتبة المرك
... Show MoreArgumentation in the era of Andalusia poetry Denominate on the orbital roses and narcissus to Abu Bakr bin Gothic model research deals with the subject of Argumentation and employment in Andalusia Poetry has been studied in two sections display in the first reasons of self- Argumentation included human relationships
أسس بناء الجهاز الاداري الكفء : قراءة في عهد الامام علي بن ابي طالب لمالك الأشتر