The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators , which are (Knowledge, experience, skill of auditors, assistants, number of assistants, techniques used and development certificates for auditors and assistants) by a survey questionnaire distributed to the auditors concerned with the examination of banks included in the sample of research. The statistical program (SPSS) was adopted for data analysis and access to results, which showed the existence of a positive relationship and effect with significance of the core competence in the quality of profits.
Extemporization is the ability of the actor to reflect his internal being. It gives a sort of confidence and an ability to show the personal countenance of the role away from tension and rigidity. By extemporization, it is possible to deal with and criticize the real living life so it is an intellectual, emotional, sensual, and perceptive process connected with the psychological energy and the emotional memory and all this goes under the control of the director and his instigations and instructions depending on what the text involves of intellectual, social and psychological motivators so it primarily depends on talent, chance and discussion. The research involves four chapters; the first contains the problem
... Show MoreThe sports sponsorship contract is one of the most important contracts concluded by sports institutions in order to obtain sufficient funding for the performance of its activities. Contract and its development.
This study dealt with the legal nature of the sports sponsorship contract by examining the extent to which some of the provisions of the named contracts apply to it, and then applying the provisions of which one will apply to it, by dealing with the contracts on the benefit such as the licensing contract, the deposit contract, and the contracts on work such as the work contract and the contracting contract.
اذا تم العقد بين الاستشاري وعميله مستكملا لأركانه وشروطه، افاد حكمه، أي الزم طرفيه بالتزامات معينة تجسد هذا الحكم ولا سبيل للتنصل من هذه الالتزامات او تعديلها الا اذا اتفق الطرفان على ذلك، فللعقد قوته الملزمة للطرفين التي تتجسد في جزاء الاخلال به ( المسؤولية العقدية )، وحيث ان القواعد العامة للمسؤولية العقدية ليست من النظام العام، يجوز عندئذ الاتفاق على تعديلها في حدود النظام العام والاداب1. لذلك وللت
... Show MoreThis study examines the opportunity presented by the COVID-19 pandemic for city planners and leaders to learn from the crisis and build resilient cities with long-term societal, economic, and environmental resilience against future disasters. The research focuses on the relationship between urban planning and policies and the extent of their resilience, particularly in response to pandemic-related disasters. The study evaluates the ability of the city of Baghdad to respond to the pandemic and identifies gaps in its resilience. The study uses the scorecard measurement instrument to examine the disaster resilience of cities, with a focus on governance and financial capability, disaster planning and preparedness, and disaster response
... Show MoreAbstract
The study aims to recognize the degree of consumptions awareness of the
Iraqi family; the conscious and studied planning of the family; budget and the
object study of the rationalization s consumption.
The research study 100 specimens of both students and employees who
are housewives at the department of home economics of the college of
Education for women.
Questioner the items are 22.
One of the most important results that the study finds is the availability of
consumption's awareness's level particularly of low income families and
college degrees hdders who are over 35.
The study recommends the necessity of a conscious and studied
planning of the family's budget; its purchase and consumption
The rabid development in life and technology arouse the anxiety, stress, and fear of people. Accordingly the maladjustment and deceived conceptions appear in their behaviors which influence their selves and others.
These changes and development in society influence the university students' life, personality, thoughts and behavior. An exceeding in anxiety and fear has negative effect on everyday life activities and. negative effect on both mind and body.
The problem of the study is centered around cognitive conception anxiety of the university students.
The university students have their special importance in society and nation development, therefore many studies search in their personality and the effect of anxiety on them to fi
Alopecia (Baldness) is very usual trouble in current time. It is accompanied by an intensive weakening of the scalp's hair and follows a specific pattern. Hereditary predisposition plays a very important role in alopecia despite not completely understood. Alopecia can be typed to various categories according to etiology, may be due to hereditary factors, autoimmune disease, and drugs or chemicals. There are many options of strategies of treatment according to the type and causes of alopecia. Chemical or synthetic medications apply for the management of hair loss are accompanied by a wide range of undesirable effects. Naturally occurring drugs also play important role in alopecia management with minimal side effects.
This paper deals with a dilapidated urban part with a proposal to renew it and return it to the life cycle of the city, as in the neighborhood of Al-Mdawar, adjacent to the port of Beirut. It discusses the challenges and the need for renewal, the causes of urban deterioration, the urban development approach and the history of the regulations applied to Beirut, In the studied area. It also proposes solutions to improve its lifestyle based on urban planning tools and design to achieve people's aspirations, preserve identity and rearrange its integration with the Beirut central district area.
The present research deals with the study of the symmetries of the design of interior spaces in fast food restaurants in terms of formality as it is an important element and plays a direct role in the spatial configuration, which is designed in both of its performance, aesthetic and expressive aspects. Since the choice of shapes is a complex subject that has many aspects imposed by functional and aesthetic correlations, the problem of the research is represented by the following question: (To what extent can the symmetries of the interior design be used in the spaces of fast food restaurants?)
The research acquires its importance by contributing to the addition of knowledge to researchers, scholars, companies and the specialized publ