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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
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
English Influence of Workplace Incivility on Psychological Well-being of Nurses in the Southern of Iraq
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Abstract

Objectives: The main objective of this study is to find the influence level of nursing incivility on psychological well-being among nurses in southeastern Iraq.

Methods: In this descriptive correlational study, a convenience sample of 250 nurses working in three government hospitals in Missan province in the south of Iraq were surveyed using the nursing incivility scale (NIS) and Ryff's psychological well-being scale (PWB) from November 2021, to July 2022. A multivariate multiple regression analysis was done to analyze the multivariate effect of workplace incivility on the psychological well-being of nurses.

Results: The study results show a

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Performance evaluation of policies and programs accordance with guide prepared by a dutch court of audit and the board of supreme audit (case study in wasit state company for textile industries)
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Abstract\

preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition,  And centered research problem in answering the following questions: Is performance evaluation system is available in Wasit State Company for Textile Industries(Research sample ), This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Dutch Cou

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Modeling The Power Grid Network Of Iraq
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Recently, the theory of Complex Networks gives a modern insight into a variety of applications in our life. Complex Networks are used to form complex phenomena into graph-based models that include nodes and edges connecting them. This representation can be analyzed by using network metrics such as node degree, clustering coefficient, path length, closeness, betweenness, density, and diameter, to mention a few. The topology of the complex interconnections of power grids is considered one of the challenges that can be faced in terms of understanding and analyzing them. Therefore, some countries use Complex Networks concepts to model their power grid networks. In this work, the Iraqi Power Grid network (IPG) has been modeled, visua

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Design of Self-Assessment Scale to Accreditation Standards
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The process of self-assessment plays a key role in achieving quality educational institutions (college, department or program academic particular), because the assessment process provides reviews of the effectiveness of the criteria used in the enterprise, especially in the field of teaching and learning, and is result self-assessment providing self-assessment report. The self- assessment can be performed at different levels (college, academic department, Master, Ph.D. program, or courses). The importance of the research focused on to provide a measure of self-assessment helps profile officials in the implementation of the assessment process are clear and precise and fast, and to provide them to measure the availability requireme

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The effect of guided visualization strategy in developing the visual perception among kindergarteners
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The current study aims to identify the effect of guided visualization strategy in developing the visual perception among kindergarteners. The experimental design was used; pre-post test. A total of (32) boy and girl ranging 5 to 6 years old were selected from al-Rabeea’ kindergarten, directorate of al-karkh 2 / Baghdad. The sample divided into equal two group (16) boy and girl of each one. al-Talaqany’s (2016) visual perception skills test among kindergarteners was adopted to collect the required data. The collected data had processed based on (gender, pre-post test, and age). To achieve the objectives of the study; the researcher set up series of sessions that addressed the guided visualization strategy among kindergarteners compose

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The reality of corporate tax and its role in the tax Revenues in Iraq: An analytical study for the years 2005-2010
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This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Study of the imperatives of promoting financial inclusion in Iraq: Opportunities and challenges
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The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

  • Iraqi society is a young society.
  • The majority of the population is 70 percent. They live almost in urban areas.
  • The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Historical Paths of the Political Conflict in Iraq and its Development After 3002
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Following the political development in Iraq Since 7112 exposed kind of political traditions about how to manage the conflicts that have different Iraqi powers .That what was clear since the formation of permanent government since in 7112 .
The case of conflict between political powers in administrating Iraq state and the withdrawal of American Forcesintroduces questions:
0-Is it possible that that the beginning of Iraq state building shall ease this conflict and peacemaking in the post-conflict period?
7- To what extent the Iraqi powerswas to manage their disputes in non-military like elections which was held in 7112?
2- What is the range of the extent of the political operation after the American withdrawal?
The important

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Capability to a chive An Effective Marketing Performance In Banks: applied Study in a sample of Iraqi Banks
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The marketing of banking service is considered to be one of the impotent fields which showed a universal inebriates . He research showed the comparison between the application of marketing in ideas and application for loot government and private Iraqi bank. The research comets of four parts; Mythology / the concept and the importance of Banking Marketing / Research applichlion/ Conelnion and  recommendation.

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Publication Date
Thu Sep 07 2023
Journal Name
Journal Of Higher Education Theory And Practice
THE CONCEPTUAL FRAMEWORK OF THE CULTURE OF PEACE AND ITS IMPLICATIONS ON SUSTAINABLE DEVELOPMENT
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The issue of peace, renunciation of violence, and acceptance of the other is one of the vital issues that rose to the top of the list of priorities at the end of the last century and the beginning of the new millennium of the conscience of the Iraqi people by spreading the culture of peace. In this context, we seek during this research to identify the concept of the culture of peace and its impact on sustainable development, and to draw a set of results and suggestions to consolidate this culture in our Iraqi society as an obligation of sustainable development.

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