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A Proposed Framework to Developing the Auditor's Reporting in Iraq in Accordance With the International Standards on Auditing
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The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obtain evidence sufficient and appropriate audit, and  Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities. In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments .       

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
ما خالف به الامامُ ابن السبكي الامامَ الامدي في تشنيف المسامع باب القياس انموذجا
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The idea of ​​the research at first was to find out about the rare occurrence, which is the occurrence of a violation in the same madhhab and between two Shafi’i scholars such as Al-Amadi and Ibn Al-Subki. The scholarly had some brief and then moved on to the fundamentalist violations that occurred between them in the syllabus of the hearing within the chapter on analogy exclusively. The diffuse division (within the sounding and division) of the observer and the debates, or is it confined to the beholder without the debates, Imam Al-Amadi sees the inadmissibility of analogy with the reasons, while Imam Ibn Al-Subki argues that it is permissible, and Imam Al-Amdi sees that the widespread division is an argument for the observer (Muj

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
(دور الارشاد التربوي في محاربة المخدرات وتحقيق الامن النفسي من وجهة نظر المدرسين المرشدين )
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The research study aims to investigate the prevalence of the phenomenon of drags and the causes of this phenomenon from the teachers point  of view Two  hundred   Teachers  participated in this study Questionnaire  was used to  collect  the  data .                                 

The results emphasized the importance 0f the  educational  counseling  through  different  procedure  to prevent  drugs  abuse .   the results  also&

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقييم الأداء المالي لشركات التأمين باستعمال النسب المالية: دراسة حالة في الشركة الجزائرية للتأمين
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Les sociétés d’assurances sont considérées parmi les importantes entreprises financières non bancaires.

      Pour que ces sociétés assurent sa continuité d’existence, il faut qu’elles veillent au rendement financier qui représente ses différentes actions durant une période déterminée, en effectuant une évaluation permanente en utilisant de différentes méthodes parmi lesquelles l’analyse financière avec ses aspects divers.

         L’objectif de cette étude est d’évaluer le rendement financier des sociétés d’assurances et où projette l’étude sur la société Algérienne d’assurance durant la période 07- 09.

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أهمية تحليل بيانات النتائج المالية للعملاء: بحث تطبيقي عن التدقيق والمراجعة في سلطنة عمان
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The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

  &n

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
مستوى التنمية المهنية لتدريسيي جامعة بغداد في ضوء مؤشرات الجودة الشاملة من وجهة نظرهم
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The present study aimed to know The teaching members’ level of the professional development at the University of Baghdad based on the indicators of the overall quality from their perspective;

The researchers used the descriptive and analytical approach the in order to achieve the purposes of research, the researchers designed questionnaire researched and consisted of 40 paragraph has the questionnaire submitted to the arbitrators and experts were verify the authenticity of the questionnaire and stability have been applied questionnaire on a range of teaching and Tdriciat Baghdad University, which reached the study sample (400) teaching and teaching of six colleges in the University of Baghdad equivalent

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
الضغوط النفسية والعوامل الاجتماعية المؤدية إلى الإصابة بأمراض القولون ( بحث ميداني في مدينة بغداد )
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بالنظر الظروف الراهنة التي يمر بها قطرنا ونتيجة للارتفاع معدل الاصابة بالامراض ذات الطابع النفسي جسمي او ما تعرف بامراض سوء التكيف الناتج عن الضغوط النفسية المستمرة.

ارتأت الحاجة الى دراسة هذا النوع من المرض والتي ترجعها الباحثة الى الاسباب التالية :.

1-تعرض المواطن العراقي الى ضغوط نفسية مستمرة متمثلة بحالة الانفلات الامني والشعور بالقلق المستمر المراف

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
Molla Mehmet Sadık'ın Kerkük'teki Eskide Bulunan Taş Köprü Adlı El Yazısının İncelemesi Açıklaması
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Yaşıyan kuşağın unutulmaz aruz şairi tanınmış Hacı Mehmet Sadık. İzi
silinmez kaybin, bugünkü eski sitil şiirin gerçek sembolu olup yaşadığı bir çağa
yakın süre içinde yüzlerce ve yüzlerce beyit şiir söylemiş.
Her çevrede Türk doğup Türk yaşamak bahtıyarliğiyle övünen ozanımızın ,
seçkin bir çok şiirleri vardır.
Böylece kitap, dergi ve gazetelerde yayımlanmış sayısız şiirleri yanında
basıma hazır kitaplık şiir ve yazılarıda vardı. Gazetelerde yayımlanan şiirlerini
memleket dertlerine , değerli mert kişilerine gönüllerde yaşıyan ölülerine , yurdu
ve yurttaşı için iyilik güden devlet ve memleket büyüklerine ayırdığını
görmekteyiz.<

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Enhancement of Electron Temperature under Dense Homogenous Plasma by Pulsed Laser Beam
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The applications of hot plasma are many and numerous applications require high values of the temperature of the electrons within the plasma region. Improving electron temperature values is one of the important processes for using this specification in plasma for being adopted in several modern applications such as nuclear fusion, plating operations and in industrial applications. In this work, theoretical computations were performed to enhance electron temperature under dense homogeneous plasma. The effect of   power and duration time of pulsed Nd:YAG laser   was studied on the heating of   plasmas  by inverse bremsstrahlung  for  several values for the electron density ratio. There results for these ca

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Publication Date
Fri Jan 01 2016
Journal Name
مجلة جامعة كربالء العلمية
دراسة شكليائية ونسجية للكلية في الساحف )أبو بريص( وزغة خشنة الحراشف Cyrtopodion scabrum (Heyden, 1827)
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Publication Date
Tue Dec 27 2022
Journal Name
Journal Of The College Of Basic Education
فاعلية أنموذج (سكمب المعدل) في الأصالة الرياضية واتجاه طلاب الصف السادس العلمي نحو البرهان الرياضي
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هدف البحث الحالي التعرف على فاعلية انموذج سكمب المعدل في الأصالة الرياضية واتجاه طلاب الصف السادس العلمي نحو البرهان الرياضي ، تَمَّ الاستعانة بالتصميم التجريبي ذي الاختبار البعدي والضبط الجزئي لمجوعتين متكافئتين (تجريبية وضابطة) ، تكونت عينة البحث من (55) طالباً من طلاب الصف السادس العلمي في ثانوية ابن الهيثم للبنين الواقعة في مركز محافظة القادسية ، جرى توزيع طلاب عينة البحث عشوائياً إلى مجموعتين إحداهما تج

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