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The Impact of Adequacy and Authoritative Evidences in the Audit Risks: An Exploratory Research for A Sample Views of Auditors in Iraq
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The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research contains some conclusions and recommendations.

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Planning treatments for residential neighborhoods in the holy city of Karbala in light of the concepts of sustainability
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Establishing sustainable cities and residential neighborhoods requires the development of new planning strategies, as adopting sustainable planning strategies when planning urban land uses for residential neighborhoods is necessary due to the large number of urban land use problems that have emerged during urbanization. The most prominent modern concept concerned with the land was the concept of sustainability, as sustainable planning aspires to link knowledge with sustainability through measures to achieve it. Therefore, sustainable planning works to apply the principles of sustainability in planning.

And in view of the circumstances that our country went through, which negatively affected various sectors and aspects of life, in

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Publication Date
Wed Oct 25 2023
Journal Name
College Of Islamic Sciences
The effect of fainting on a person’s behavior in (worship)
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The Messengers and the Imam of the God-fearing, Muhammad is God, his family, and all of his companions. As for what comes after... Fainting is one of the involuntary symptoms and states that occur to a person when carrying out his life’s tasks suddenly due to his loss of sense and movement, so he loses consciousness for a period of time that is short or may be long, and the person is held accountable and responsible for every moment of his life. He is required to perform duties specified by Sharia law, such as prayer, fasting, and Hajj...and fainting prevents him from performing these actions. We must consider the opinions of jurists and know the legal implications resulting from it. It was said that a person has a capacity that enable

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Estimation of Groundwater Recharge for the Main Aquifer in the Northeastern Missan Governorate, South of Iraq Using Chloride Mass Balance Technique
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The groundwater recharge from rainfall for the main shallow aquifer in the northeastern Missan governorate south of Iraq is investigated via classical and refined chloride mass balance techniques. Application of both techniques reveals that the mean annual groundwater recharge is 0.82 mm/y. The annual recharge received by the aquifer approximately reaches to three million cubic meters after multiply this figure by the area of the study area (about 1856 km2). This figure represents a renewable storage from which a sustainable management of the groundwater reserve could be implemented. The techniques applied are robust, costly-effective, and could be used with other methods such as groundwater table fluctuation method to give a more realis

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
OIL OF IRAQ AND MULTI-NATIONALITIES COMPANIES "Geopolitical point of view"
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Multi-nationalities companies are the main companies in the progressed
countries that improve the current technology and, thus, become the main source of it.
These companies, in the first place, aim to increase the profits of its
investments to satisfy stock holders in the original countries to which these companies
belong.
It is a mean to interfere in the economic of countries especially the growing
ones and exploit their important natural resources. Since this research focus on the
dangers of these companies, mechanism of its work and its dangers on the most
important natural resources of our country which is oil; therefore, the research
confirm that this important natural treasure must be under an Iraqi cont

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
The current research aims to identify the visual culture skills of students of the College of Education for Pure Sciences / Ibn Al-Haytham
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  • Identifying the visual culture skills of students of the College of Education for Pure Sciences / Ibn Al-Haytham.
  • Identifying the statistically significant differences in the visual culture skills of students of the College of Education for Pure Sciences / Ibn Al-Haytham according to the gender variable.
  • And the descriptive approach was used, due to its relevance to the nature of the research objective.

    To verify this, the visual culture skills test consisted of (22) items of the multiple choice type, where the (Koder Richardson 20) equation was applied to calculate the stability of the visual culture skills test. For the skill of writing

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Publication Date
Sun Sep 15 2019
Journal Name
Journal Of Global Pharma Technology
Effect of Citric Acid Application on Anatomical and Physiological Properties of the Vegetative Parts of a Species of Tamarindus Indica Cultivated in Iraq
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Publication Date
Tue Feb 25 2025
Journal Name
Journal Of Oral And Dental Research
Prevalence of Orofacial Clefts: A Retrospective Crosssectional Analysis of Gynecology and Obstetrics Hospital Records in the City of Sulaimani, Kurdistan Region of Iraq
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Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Ecological Aspects of Dwelling Position For A previous Case of Kala – azar in South of Baghdad , Iraq
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         This is a contribution to study the situation of a dwelling of previous case of kala- azar in the endemic area (AL-Mahmodiya/ AL-Rasheed district) about 25 km south of Baghdad.  In order to assess the possible ecological causes of the incidence and the prevalence of visceral leishmaniasis, in one of the well-known foci of the disease in the central region of Iraq. It was found that the human dwelling position and ecological factors affect the infection with this disease.

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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Derivation Mathematical Equations for Future Calculation of Potential Evapotranspiration in Iraq, A Review of Application of Thornthwaite Evapotranspiration
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     In any natural area or water body, evapotranspiration is one of the important outcomes in the water balance equation. As a significant method and depending on monthly average temperature, estimating of potential Evapotranspiration depending on Thornthwaite method was adopted in this research review. Estimate and discuss evapotranspiration by using Thornthwaite method is the main objectives of this research review with considerable details as well as compute potential evapotranspiration based on climatologically data obtained in Iraq. Temperature - evapotranspiration relationship can be estimated between those two parameters to reduce cost and time and facilitate calculation of water balance in lakes, river, and h

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Asset Utilization Efficiency and its effect on the sustainable Stockholder’s Wealth: Apply Study of Iraqi Companies listed on the Iraqi Stock Exchange
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The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

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