Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planning important for the accomplish the audit process with high quality, the choice of technology that will be followed in planning no less important, and popped the problem not to resort to scientific methods in planning the audit process, implementation and limited to estimates personal auditors when determining audit procedures and when estimating the time required to perform the audit, and in the light of the study theory and practice that has been in the research has been to reach a set of conclusions and recommendations. Of the main conclusions, The style of PERT- CPM contributed to the reduction of the time the audit process through the coordination of activities in a scientific thoughtful, and achieved a surplus in the time it was possible to exploitation by the members of the audit team to carry out the other at the same work site or at other work sites, and then mitigate time pressures suffered by the members of the audit team and maintain the required level of professional care and the quality of work performed.The study provided a number of recommendations, including, Adoption of the proposed mechanism, which means planning the audit process and implemented according to the methods of time management, for providing clarify and simplify the application of the style of PERT- CPM in the audit process, and achieve these two methods of providing a scientific basis thoughtful planning, scheduling and follow-up and then raise the quality of the audit process.
Electro coagulation treatment was used for zinc removal from electroplating wastewater of the State Company for Electrical Industries . This wastewater, here consists zinc ions with maximum concentration in solution of 90 ppm .
The parameters that influenced the wastewater treatment are: current density in the range 1-1.4 mA/cm2, pH in the range 5-10, temperature in the range 25-45°C and time in the range 10-180 minute.
The research is a laboratory experimental type using batch system for electrical process with direct current. The cell comprised of aluminum electrode as anode and stainless steel electrode as cathode. Thirty experiments and one hundred fifty sample lab tests were carried out in this research
... Show MoreThe aim of the study was to know the factors analysis of scale Bar-On & Parker, post analysis is found fourteen factors for the first degree of the scale. Also we extracted five factors from the second degree.
The scale consists of (60) items , applied on sample of (200) students (Male &Female ) age (15-18) years randomly chosen from preparatory schools . The scale unveiled satis factors validity and reliability. An others aims is to low the emotional Intelligence level and know the difference of statistical in sex , age variable and the specialization variable .The result was no difference of statistical in sex and specialization variable , but the difference appear
... Show MoreThe research aims at demonstrating the role of the formulation of the green strategy in adopting the areas of the green strategy at the level of jobs in the municipal institutions in the province of Babylon, specifically the Directorate of the municipality of Hilla. The most important areas related to the green strategy were highlighted directly or indirectly, after the indicators of environmental damage emerged from the actions of companies and institutions. The research included a sample size of 222 individual of municipal institutions with different job titles and specializations between the technical and administrative and different levels of academic achievement within the institutions within the Ministry of Construction, Ho
... Show MoreThe research aims to derive the efficient industrial plans for Al – shaheed public company under risk by using Target MOTAD as a linear alternative model for the quadratic programming models.
The results showed that there had been a sort of (trade- off) between risk and the expected gross margins. And if the studied company strives to get high gross margin, it should tolerate risk and vice versa. So the management of Al- Shaheed Company to be invited to apply the suitable procedures in the production process, in order to get efficient plans that improves it's performance .
The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems relate
... Show MoreAbstract
Abstract has many advantages as has historically been one of the regions leading cultural centers . for centuries , it has been a center of commertial and financial operations in Iraq. it is also rich in archeological sites and natural resources, but because of its wars and implementation of urban development strategies are effective and sustainable , so contracted the secretariat of Baghdad with the company (khatib and scirntiffic) for the preparation of the comprehensive development plan for the city of Baghdad in 2030 and funded by the world bank and the fact that the plan was approved ( three stages of it ) and only one phase remains the fourth stage, which is under discussion the aim of the
... Show More
The idea of this research is the basis of the role exercised by the dimensions of performance management (Performance Planning- performance evaluation- improve the performance and development- feedback - Review and Performance Monitor) In order to achieve the success Organizational Is through the (strategic vision- the operational activity- development of the company- selection of personnel- the company's culture- Leadership and Management- Personal Development - Assessment and Review).And The research aims to identify the extent of the responsibility of performance management in achieving success Organizational through main hypotheses branched out by the sub-hypotheses to knowing out the&nbs
... Show MoreWe can understand interior design as a series of interconnected human principles and goals formed by science and knowledge to build a human product that reveals or gives meaning to things، and this can be presented through ecology as a system concerned with environmental aspects and as part of interior design، seeking to achieve aesthetic and functional values، in an interactive form between spaces The interior and its occupants are within an environmental balance full of life، and the ecological interior design attaches great importance to the embodiment of spiritual aspects in the internal environment، in addition to emphasizing the importance of protecting the environment and preserving resources through saving in its use and usi
... Show MoreIn this paper, we present a study of examples of writings that are known in the science of Semitic research compared to the texts (Jewish-Arab, Samaritan-Arabic) written in Hebrew script and texts from the Bible. We try to explain the role of these literary works in Islamic history and civilization, as one of the most important documents are the writings (Gniza), which contributed to provide a full presentation on life in the Islamic community in all aspects of life, especially religious activity and showed the sincere relationship in dealing with the other under tolerance The University of Cambridge has prepared Islamic documents and kept them in separate boxes and presented them to researchers to convey the Islamic heritage written by
... Show More