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The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
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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.

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Test anxiety and cognitive representation among university students
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This study was conducted to determine the relationship between test anxiety and cognitive representation among university students. To this end, 152 student (male, female) were chosen randomly from scientific and social departments to fill out the questionnaires of test anxiety and cognitive representation. The researcher utilized Independent Samples T-Test, Pearson product-moment correlation coefficient, Cronbach's alpha and T-Test in his study. The result revealed that there were negative and a weak correlation between test anxiety and cognitive representation among university students.

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
دور الهندسة المتزامنة في تحسين التكلفة
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يهدف البحث الى دراسة وتحليل الهندسة المتزامنة (CE) وتحسين التكلفة(CO)، واستعمال مخرجات الهندسة المتزامنة كمدخلات لتحسين التكلفة، وبيان دور الهندسة المتزامنة في تحسين جودة المنتوج، وتحقيق وفورات في وقت التصميم والتصنيع والتجميع وتخفيض التكاليف، فضلاً عن توظيف بعض النماذج لتحديد مقدار الوفورات في الوقت ومنها نموذج(Lexmark) ونموذج (Pert) لتحديد الوفورات في وقت التصميم وقت لتصنيع والتجميع.      ولتحقيق اهداف 

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Publication Date
Fri Dec 30 2022
Journal Name
مجلة نسق
Honoring Parents and Relatives Between Christianity and Islam
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Both religions have urged (honoring parents and kin) through the texts that came in their original sources, as honoring parents means showing respect to them In word and deed, and carrying in our hearts an appreciation for their status, and God commands to honor parents; Becausee this is Important in the eyes of God that he includeincludeed it in the Ten Commandmen.

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Publication Date
Tue Jun 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
LEAD Removal from Industrial Wastewater by Electrocoagulation process
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This investigation was carried out to study the treatment and recycling of wastewater in the Battery industry for an effluent containing lead ion. The reuse of such effluent can only be made possible by appropriate treatment method such as electro coagulation.
The electrochemical process, which uses a cell comprised aluminum electrode as anode and stainless steel electrode as cathode was applied to simulated wastewater containing lead ion in concentration 30 – 120 mg/l, at different operational conditions such as current density 0.4-1.2 mA/cm2, pH 6 -10 , and time 10 - 180 minute.
The results showed that the best operating conditions for complete lead removal (100%) at maximum concentration 120 mg/l was found to be 1.2 mA/cm2 cur

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
الدوریـات الطبیّة العربیّة الإلكترونیّة دراسـة تقویمیـة
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Objective: The aims of research to identify sample of websites of Arabian medical periodicals and exam applying to
standards for publishing on the internet.
Methodology: A survey method is applied about nine medical periodicals websites and data are collected through
forms include five international standards to assessing websites.
Results: of data collected, the following findings are obtained:
1. Through examining website addresses, unsuitability was found in using Universal Resources Locater, because six of
periodicals use com. in URL. While, all of them not relevance commercial but scientific aim.
2. To measure Credibility Standard by adopting numbers values, the results found, four of periodicals obtained (level

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة تحليلية لظاهرة الفساد الاداري والمالي في بعض المؤسسات الصحية لمحافظة القادسية: An analytical study of the phenomenon of administrative and financial corruption in some health institutions in Al-Qadisiyah Governorate
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Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

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Publication Date
Mon Jan 02 2017
Journal Name
مجلة البحوث التربوية والنفسية
أثر إستراتيجية عظم السمك بتحصيل الكيمياء والتعلم المنظم ذاتيا
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study aimed to investigate the effect of fish bone in the of chemistry and self-organized learning for students of the second grade‚ achievement . The study sample consisted of 84 students from the second grade students middel in the of alrasheed boysschool, of the Directorate of Educational Karkh II, in two divisions, Division of (a) an experimental group that studied the strategy fish bone, and the Division (d) a control group which studied the usual way. The results indicated the presence of significant differences in favor of the experimental group that studied using the fish bone in achievement and learning self-organized strategy students

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Foreign Investment and Labor Force Selected Arab Countries(Egypt, Tunisia, Saudi Arabia and Qatar)
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The world has witnessed in recent years a major development in the movement of investment, especially Foreign Direct Investment has got the developing countries, including Arab states share a small insignificant sometimes, despite the paucity of these flows, they have influenced, directly or indirectly in the labor force, and the provision of employment opportunities or Strengthening unemployment, and their impact in both cases depends on the availability of the determinants to attract foreign investment in host countries, and the extent of indulgence Governments of those countries with foreign investors through investment laws enacted by that may be imposed on foreign investors run a certain percentage of local

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Relationship sensitivity to stress with positive mood Among Educational Counselors
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The study aimed to examine the sensitivity to stress and its relation to positive mood among educational supervisors. The researcher used the descriptive approach as more an appropriate method for the current study. The sample is composed of (200) educational supervisor. To collect study data, two scales have been used: one scale to measure the sensitivity to stress and the other to measure the positive mood. The results indicated that a high level of sensitivity to stress with low level of positive mood among educational supervisors, sensitivity to stress showed significant differences among the sample regarding to major. There is no correlation between sensitivity to stress and positive mood, and finally, there are no significant diffe

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Violence and sexual harassment against minors, causes, prevention strategies
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The aim of this study to investigate the sexual harassment, prevention strategies, and the appropriate ways that tackle this phenomena. The current research consisted of four chapter; the first chapter gave a general introduction about the targeted topic followed by the problem of statement, the significance of study, study’s aims, and end with the limitations of study. The second section of chapter one referred to the common concepts of study. Third section addressed the previous studies that related to the current one. Chapter two concerned with the sexual violence against minors. It has four section; first section addressed number of concepts which related to sexual violence. The second section focused on the implications of sexual

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