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Role of the External Auditor in Review of Interim Financial Information Accordance with the Internation: بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية
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In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reliability. As well as presenting a set of recommendations, the most important adoption of the interim financial statements and the program and audit report interim financial information proposed by the external auditors who have audited the annual financial statements for companies because it includes the foundations to be adopted in the preparation of the report review of interim financial information

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Publication Date
Sat Oct 27 2018
Journal Name
Journal Of Planner And Development
تأثير علاقة النمط الحضري مع النموذج المعماري في تكاملية البنية الشكلية للمراكز الحضرية
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هناك عوامل عديدة تؤثر في البنية الشكلية للم ا ركز الحضرية التي تشهد تحولات وبصورة مستمرة ومع
توسع المدينة ونموها تفقد هذه الم ا ركز لمقومات بنيتها الحضرية المتكاملة بسبب تلك التحولات الحاصلة
ضمنه وبصورة ديناميكية من اضافات وتغيرات في النمط الحضري الذي يتشكل من عدة نماذج معمارية
جديدة مؤثرة ولأجل ذلك جاء البحث لايضاح اثر هذه العلاقة بين النمط الحضري والنموذج المعماري
وتحولاته في تكاملية البنية ا

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Publication Date
Sun Dec 30 2018
Journal Name
College Of Islamic Sciences
نقد الشيخ الشوكاني (ت 1255هـ) للآراء التفسيرية في تفسيره (فتح القدير): نماذج تطبيقية
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ملخـــص البحــــث

 

       يهدف هذا البحث الى تسليط الضوء على ظاهرة مهمة لا تخلوا منها معظم النتاجات التفسيرية، وهي ظاهرة النقد التفسيري، التي من خلالها يسلط المفسر الضوء على آراء المفسرين السابقين في تفسير آية أو مفردة من مفردات القرآن الكريم ثم التعقيب عليها كل بحسبه، ثم يعكف على بيان الدلالة الأوفق بحسب ما تجتمع عنده من قرائن.

     

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Publication Date
Wed Dec 28 2022
Journal Name
Journal Of Physical Education
تدريبات التصور العقلي وتأثيرها في تطوير دقه اللكمات المستقيمة لدى اللاعبين الناشئين بالملاكمة
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هدف البحث الى التعرف على تأثير منهج التدريب العقلي في تطوير دقه اللكمات المستقيمة لدى اللاعبين الناشئين بالملاكمة. وتكمن مشكلة البحث في ان بعض المدربين ليس لديهم معلومات عن اهمية وفعالية التدريب العقلي، وكذلك مناهجهم ووحداتهم التدريبي تفتقر الى تدريبات التصور العقلي، واستخدام الباحثان المنهج التجريبي بتصميم المجموعة الواحدة ذات الاختبار القبلي والبعدي لملائمته طبيعة المشكلة واستخدام هذه التدريبات م

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Publication Date
Sun Aug 17 2025
Journal Name
مجلة الفتح للبحوث التربوية والنفسية
أثر أنموذج فلاندرز في الأداء التعبيري وتنمية التفكير التباعدي عند طلاب الخامس الأدبي
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This research aims to know: 1- The effect of using the Flanders model in expressive performance and the development of divergent thinking among the fifth-grade literary students. To achieve this goal, the researcher made the following hypotheses: - There is no statistically significant difference at the level (05.0) between the average scores of Experimental group students studying the term using the Flanders model and the average scores of disciplined group students who study the same subject in the traditional way in the expressive Performance test. - There is no statistically significant difference at (0.05) level between the average scores of experimental group students in the test of tribal divergent thinking and the same group in t

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Total Quality Management Practices and it's reflection on Innovation Empirical research in Middle East Bank for Investment
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This research aims to assess the adoption of TQM in the Middle East Bank for Investment, and diagnosis means and techniques of technological innovation that applied in, as well as to determine the nature of the relationship between total quality management practices (operations management, employment relations, customer relations) and technological innovation (the incremental innovation  of the service, incremental innovation process, a radical innovation of the service, a radical innovation of the operation), through use  the checklists, derived from a study (Kim et al, 2012) the many styles of mathematical and statistical tools was adopted like the percentage, mean, duplicates, as well as the adoption of the Z test th

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
The RoleThe Role of the Arbitration Treaty and Decisiveness in the Consolidation of Relations Between Britain and France (1903-1904) of the Arbitration Treaty and Decisiveness in the Consolidation of Relations Between Britain and France (1903-1904)
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The Risks Faced by Britain in their Areas of Influence at the Beginning of the Twentieth Century Drove her to the Alliance with the State of European such as France, and Contributed to the Tireless and made by the British and French Politicians in the Consolidation of Friendly Relations between the two Countries Efforts and Strengthened Cooperation in a Positive Way to Visit the king of Britain's Edward VII to France, Offset by Visit French President Loubet to Britain in the Same Year, those Negotiations Bore Fruit between the two Countries for Reaching a Contract Arbitration and Decisiveness between Britain and France Treaty on the Fourteenth of November 1903, Promised that Treaty First Step that Paved the Way for a General Agreement be

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Publication Date
Mon Jun 01 2020
Journal Name
مجلة جامعة الانبار لللعلوم القانونية والسياسية
تقويم قواعد إدارة الشركات في ضوء قانون الشركات العراقي رقم 21 لسنة 1997،
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تقويم قواعد إدارة الشركات في ضوء قانون الشركات العراقي رقم 21 لسنة 1997،

Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The economic policy trends in Iraq beyond 2003
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Gaining economic policy of exceptional importance in severe unilateral Iraqi economy such as the economy, as oil revenues constitute the center of gravity in the internal and external balances, Economic policy have seen in Iraq beyond 2003 in absentia economic strategic vision and failure in the application of policies to achieve economic development, as there was a disconnect and lack of integration and coordination between macro policies of monetary policy and fiscal policy, especially as if they were floating two policies are not linked by a link

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of oil price fluctuation on the budget Deficit base in Iraq for the period (2003-2020)
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Abstract

                 The research dealt with a studying the impact of oil price fluctuations on one of the rules of financial discipline, which is the rule of budget deficit in the Iraqi economy for the period (2003-2020) as it is one of the quarterly economies that rely mainly on volatile oil revenues that fluctuate with oil prices in global markets, and therefore the general budget suffers. from The state of instability and then the government resorts to borrowing for a long time . this deficit in the general budget and increase the debt burden in the public debt.The research aim to measure and study the impact of oil price flu

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Publication Date
Fri Jan 15 2021
Journal Name
المجلة العربية للبحوث الادبية والانسانية
Service Leadership and Customer Satisfaction Under COVID-19 Pandemic Crisis : An Empirical Research for Leaders of Public Organizations in Iraq
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The current research aims to identify the degree to which a sample of managers in public organizations appreciated the level of application of the service leadership style from their point of view, and its relationship to the customer satisfaction index in light of the (Covid-19) pandemic, to achieve this, the researcher followed the experimental approach by applying a questionnaire that included two axes, The first: to measure the level of service leadership according to the scale (D. Van Dierendonck and I. Nuijten, 2011), which includes (8) dimensions (empowerment, stand back, accountability, courage, forgiveness, Authenticity, humility, stewardship). The second axis: to measure the level of customer satisfaction according to (Askim, 2004

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