Abstract:
The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommendations have been reached, the most important of which is that the application of the international auditing standard (3402) by the service organization leads to strengthening audit procedures, that relying on the reasonable assurance process for the purpose of reducing risks to an acceptable level and enhancing confidence among the beneficiaries.
التنافس الدولي وضمان امن النفط
(1)
في إطار قراءتنا المتواصلة عن الفساد وقعت بين أيدينا دراسة شيقة في الاقتصاد نشرتها مجلة التمويل والتنمية في عددها الأول لعام 1998 تحت عنوان
(International Cooperation Against Corruption) للباحث (روبرت كليتكارد) ونحن ارتأينا نقلها إلى العربية بتصرف مع إضافات وآراء هنا وهناك أدخلناها للإغناء والتطوير.
يقول الباحث (روبرت كليتكارد) بمستهل كلامه: "إن محاربة الفساد بحقيقة أمره يعد قضية صعبة وحساسة ل
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In the age of information and communication revolution, education as one of life
aspects has influenced with that revolution by integrating technology in education, which
have become as an important learning tools of the whole educational process . Technology,
when used appropriately, can help make science classroom a site of active learning and
critical thinking, furthering student inquiry and connections with different materials. It is
necessary to develop human rights education programs and materials for discretionary and
extracurricular activities as it provide them with the skills and tools so that they are
empowered to take action to realize their rights. Human rights education is a critical means of
instill
The research dealt with its forefront a definition of the aspects of the study and its variables, the explosive capacity and its relationship to the scoring of football for the halls and highlights the importance of these variables, and the problem of the research consisted that some players fail to score Amie because of the weak power of shots or the slow scoring, so the researchers saw studying this problem and knowing the extent of the influence of the explosive strength During the performance of the skill of scoring with five football, the study aimed to identify the relationship between the explosive strength and the skill of scoring with five football. Researchers assume that there is a statistically significant relationship between t
... Show MoreThe aim of this study was to measure the effectiveness of a proposed program to develop the creative abilities of the students of Tabuk University and its impact on the creative output of the NEOM project. The sample of the study consisted of (50) university students divided into two groups: an experimental group of 25 students who receive the proposed training program, and control group of (25) students.
To achieve these objectives, the researcher designed and developed tools to collect the required data, which were verified their validity and reliability.
The descriptive statistics of mean, standard deviations, correlation coefficient, T test for the associated sample were used in the analysis of the results of th
... Show MoreThe phenomenon of negative behavior has studied as a social and psychological phenomenon that effect on the performance and life of workers inside and outside the organization. The adoption of this phenomenon is studied in terms of the role of the internal environment of the organization in addressing this behavior, being the variables belong to the field of organizational behavior to see the results of those variables on the Iraqi organizations, since the specificities of it differ from the rest of the Arab and foreign environments. Therefore, this study focused on testing the relationship of the internal environment of the organization and its role in addressing the negative behavior of the workers.
thi
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The aim of this paper is to determine the effect of nostalgia marketing on consumers’ purchase intention and demographic factors. Nostalgia marketing is one of the marketing ideas that some organizations use it to attract customers by evoking memories or heritage in their minds. This method would affect the emotions and feelings of people, which may raise their desire to buy. The questionnaire was used as a tool for data collection, and it was distributed to a random sample of 512 individuals. A sample is a group of individuals who have seen small sculptures displayed in shops inside Babylon Mall in Baghdad. The small sculptures show the life of Baghdadis in the fifties and sixties of the last century. Statistical software was used for
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(4)
The current study was conducted to evaluate the effect a mixture of threespecies of arbuscular mycorrhizal fungi (Glomus etunicatum, G. leptotichum andRhizophagus intraradices) double and triple mixture and organic matter by usingplastic pots in the greenhouse at some mycorrhiza and physiological limitationscharacteristics in tomato plant after four and eight weeks of cultivation. Theresults of the determinants mycorrhiza significant increase the percentage ofmycorrhizal frequency F% dry weight of roots mycorrhiza (g.plant-1) andorganic matter in all mycorrhiza single, double and triple mixture after four andeight weeks cultivation treatments. The highest percentage of mycorrhizalfrequency and increase the dry weight of the root in the trea
... Show MoreThis research aims the effects of negative media on the educational identity of community. Whereas display the concept of educational identity and its basic components, as well as the role of educational institutions for example the school and the family in form it and reinforcing this identity to individuals. The study showcasing the harmful impact of both traditional and modern media on identity and values, spotlight several examples like the promotion of consumerism and materialism through television programs. which results in the young people to adopt materialistic values like simplicity. The study concludes that media is a double-edged weapon: it can instill virtues and support education if used duly, but it can also weaken the educat
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