Preferred Language
Articles
/
jpgiafs-391
The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
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 )
...Show More Authors

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

... Show More
View Publication Preview PDF
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
...Show More Authors

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.<

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Milk Tumor Necrosis Factor Alpha and Interleukin-1Beta Among Toxoplasma gondii-Free and Infected Women
...Show More Authors

Pro-inflammatory cytokines play an important role in intercellular communications. In the last two decades, many cytokines have been identified in human milk. These cytokines are variable according to different conditions such as pathogenic infections which strongly stimulated the immune response. The present study aims to determine of IL1β and TNF-α in Toxoplasma gondii-free and infected women in an attempt to clarify the impacts of the infections on cytokines especially in mother's milk. The serum and milk sample were collected from 96 samples (48 for seropositive and 48 for seronegative). To confirm the Toxoplasma gondii infection; enzyme linked immunofluorescence assay (ELIFA) was used to detect anti-Toxoplasma Ig

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Sun Apr 03 2011
Journal Name
Journal Of Educational And Psychological Researches
اثر الانموذج المعملي في تصحيح المفاهيم الرياضية شائعة الخطأ لدى طلاب الصف الاول المتوسط
...Show More Authors

ملخص الدراسة
سعت الدراسة تعرف اثراستعمال الأنموذج المعملي في تصحيح المفاهيم الرياضية شائعة الخطأ لدى طلاب الصف الأول المتوسط بالإجابة عن السؤال "ما اثر استعمال الأنموذج المعملي في تصحيح المفاهيم الرياضية شائعة الخطأ لدى طلاب الصف الأول المتوسط" ولتحقيق هدف الدراسة وضعت الفرضية الصفرية "لايوجد فرق ذو دلالة إحصائية عند مستوى الدلالة (0.05) بين متوسطي درجات طلاب المجموعة التجريبية الذين يدرسون المادة المقرر

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 14 2018
Journal Name
Arab Science Heritage Journal
اخبار أخبار الزمان في تاريخ بني العباس للخزرجي (ت812هـ) دراسة وتحقيق - العصر العباسي الثاني
...Show More Authors

The book "News of Time in the History of Bani Abbas" for Khazraji of important historical books, because of the news of the sons of Abbas, which is part of the book (Alosdp Almstok in the history of Islam, the layers of kings, ranked on the years starting from the emergence of Islam

View Publication Preview PDF
Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
عمارة عمارة المشهد الحسيني المقدس في ضوء رسومات المطراقي زادة (941ه/1534م) " دراسة تحليلية "
...Show More Authors

   The drawings of The travelers artist is important historical document and sources for  important information about The most of The city and building and different Islamic art which idling  because of different causes like wars and destruction or natural causes and disasters like eruptions and earthquakes and floods  which we cannot make a clear form about the buildings  mapping in later period .

View Publication Preview PDF
Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
تقويم مستوى تضمين مناهج المرحلة الأساسية الدنيا (الصفوف 1-3) في الأردن لقيم المواطنة
...Show More Authors

This study aims at assessing the availability of national values in the curriculum of the first three grades in Jordan. The study also aims at the nature of distributing these national values. The sample of the study consists of the curriculum of math, science, Arabic language, Islamic education, and national and civil education in Jordan. To achieve the aims of the study, the researchers used the analyzing approach, and they also depended on the referential statement for the general and                       minor objectives as a tool to analyze and numerate. The results of the study shows that the concentrating on the n

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 03 2011
Journal Name
Journal Of Educational And Psychological Researches
أثر التدريس بطريقة التنقيب الحواري في حفظ النصوص الأدبية لدى طلبة قسم اللغة الكردية
...Show More Authors

يهدف البحث الحالي إلى معرفة اثر التدريس بطريقة التنقيب الحواري في حفظ النصوص الأدبية لدى طلبة قسم اللغة الكردية، اختارت الباحثة طلبة المرحلة الثانية في قسم اللغة الكردية بكلية التربية ابن رشد، للعام الدراسي
(2008-2009) ميدان لتطبيق تجربتها.
تألفت عينة الدراسة من (48) طالبا وطالبة، تم توزيعها عشوائيا إلى مجموعتين، مجموعة ضابطة (درست بالطريقة الاعتيادية) تألفت من (23) طالبا وطالبة ومجموعة تجريبية (درست بطريقة الت

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Educational And Psychological Researches
المناخ المدرسي وعلاقته بالتكيف الاجتماعي لدى تلاميذ الصف الاول الابتدائي في محافظة اربيل/ المركز
...Show More Authors

The research aims at defining the level of the school environment and the social adjustment of the sample due to the sex and the relation among them. The two researchers have stated the school environment scale counting on the theoretical background and previous studies. As for the social adjustment scale, the researchers have used the scale of (Al-Kindy, 2001) and the school environment scale is implicated on (112) students. The schools and the students were elected in a random way. Whereas the social adjustment scale is implicated on (30) teachers in order to know their ratio of the student's adjustment. The results have appeared the satisfaction of the students on the private school environment within their school aspects (the directo

... Show More
View Publication Preview PDF
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
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref