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Planning and implementation of the audit process by using the styles of time management and its impact on the quality of the audit process: Applied Research in the Federal Board of Supreme Audit
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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.

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation Age and Gender for General Census of the population in Iraq by using nonparametric Bayesian Kernel Estimators
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The process of evaluating data (age and the gender structure) is one of the important factors that help any country to draw plans and programs for the future. Discussed the errors in population data for the census of Iraqi population of 1997. targeted correct and revised to serve the purposes of planning. which will be smoothing the population databy using nonparametric regression estimator (Nadaraya-Watson estimator) This estimator depends on bandwidth (h) which can be calculate it by two ways of using Bayesian method, the first when observations distribution is Lognormal Kernel and the second is when observations distribution is Normal Kernel

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Publication Date
Tue Aug 01 2023
Journal Name
Innovative Food Science & Emerging Technologies
Non-thermal pasteurization of milk by an innovative energy-saving moderate electrical field equipped with elongated electrodes and process optimization
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Publication Date
Fri Dec 13 2024
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic sensitivity in organizational immunity - analytical research in the Iraqi Ministry of Education
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The current research aims to find out the effect of strategic sensitivity in enhancing organizational immunity at the leadership levels in the Iraqi Ministry of Education, as the strategic sensitivity variable includes two dimensions (strategic foresight and strategic Insight), and the organizational immunity variable addresses three dimensions (organizational learning, organizational memory and organizational DNA). The main purpose of this research was related to the extent to which the Ministry’s immunity was achieved through the role played by strategic sensitivity. A sample of (349) individuals was selected . The questionnaire was relied upon to collect data, and the number of questionnaires suitable for analysis was (330). Re

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Publication Date
Tue Jan 02 2024
Journal Name
Eximia Journal
The role of strategic Renewal in organizational immunity - analytical research in the Iraqi Ministry of Education
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The current study aims to demonstrate the role of strategic renewal in enhancing organizational immunity through strategic renewal mechanisms represented by (Reanimating, Rejuvenation, Venturing, and restructuring). The main idea of this study relates to the extent to which organizations’ immunity is achieved through strategic Renewal mechanisms, by measuring these dimensions with Organizational immunity represented by organizational learning, organizational memory, and organizational DNA. The study population was the headquarters of the Iraqi Ministry of Education, and the sample included (330) individuals from the upper, middle, and lower leadership levels. Several statistical methods were used to deal with the results of the questionna

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Publication Date
Wed Mar 01 2023
Journal Name
Heliyon
The influence of pulse duration and exposure time of Er,Cr:YSGG laser on lithium disilicate laminate debonding, an in vitro study
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Publication Date
Mon Jan 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Assessment of the Quality of Drinking Water for Plants in the Al-Karkh, Baghdad, Iraq
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     The study aims to assess some physical, chemical, and bacterial characteristics of two drinking water treatment plants of Al- Dora and Al-Qadisiya in the area of ​​Karkh, Baghdad, Iraq. The areas covered by each plants and these sites of areas selected as the nearest and the farthest point from plants, for winter and summer season. Some physicochemical parameters of water quality were taken in this study and these parameters were temperature water, pH, electrical conductivity, total dissolved solids, free residual chlorine, calcium, magnesium, nitrate, nitrite, sulphate and heavy metals (lead). In addition to four bacterial indicators of drinking water pollution (APC, Total Coliform, Fecal Coliform

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Publication Date
Fri Sep 05 2014
Journal Name
Engineering And Technology Journal
New Method to Increase the Ability of the Water for Dissolving Total Salts in Soil by Using the Magnetism
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Publication Date
Sun Jun 30 2024
Journal Name
Modern Sport
Evaluating the Effectiveness of Using the Kinesthetic Teaching Style by Basketball Instructors in Practical Lessons from the Students' Perspective
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Advancements and modernizations introduced into the educational and pedagogical systems have significantly impacted teaching processes and how subjects are presented and explained to students. The focus has shifted to how learners interact with the material they need to learn, providing sufficient opportunities for learning and granting them freedom and self-confidence to achieve learning objectives. The research problem stems from the researcher's experience as a lecturer in the College of Physical Education and Sports Science, particularly in teaching basketball. She observed that some instructors were deficient in using the most effective teaching methods. The researcher formulated her research question based on these observations: "What

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Nominal Ellipsis in English & Arabic and its Influence on the Translation of the Meanings of Some Selected Qurànic Verses ( A Contrastive study ): هدى فالح حسن & جمانة شكيب محمد
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Nominal ellipsis is a linguistic phenomenon found in English and Arabic .It is
based on leaving out a part of a nominal construction or more for the sake of good
style , compactness and connectedness .This phenomenon is found in the language of
the Glorious Qur’an .The study in hand is concerned with how translators handle
translating Qur’anic verses which contain ellipted nouns , i ,e. , to what extent the
translated Qur’anic verses are close to the original ones , and to what extent their
translations serve understanding the meanings of the glorious verses while at the
same time maintaining their beauty in style. The study aims at shedding light on
nominal ellipsis in English and Arabic .The study undertak

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Gross Domestic Product Response to the Money Supply Shock in the Iraqi Economy for the Period (2004-2021)
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The research aims to clarify the response of the GDP to the M1 shock. It includes access to the results using standard methods, where the standard model was built according to quarterly data using the program STATA 17. According to the joint integration model ARDL, the research found a long-term equilibrium positive for the relationship between GDP and the money supply in Iraq, as the change in the money supply by a certain percentage will lead to a change in GDP by about 71% of that percentage. In the event of a shock in the Iraqi economy, the impact of the M1 will differ from what it was before the shock, as the shock will increase its effectiveness towards GDP by about 10% more than before the shock. At the same time, the relationship

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