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Proposed model for the work of audit committees in the public sector and its interaction with the Federal Board of Supreme Audit to reduce the incidents of fraud
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This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works in the public sector (state institutions) in Iraq which lacks of such committees; that form part of the governance tools, and those institutions are hit by various types of fraud and a rampant corruption is dominating their entire facilities, moreover, the Board of Supreme Audit plays a significant role in detecting the financial irregularities, cases of fraud and financial manipulation within the state institutions, pursuant its law 31 (2011).

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
شروط شروط الكتابة والوزارة في كتاب النصيحة لقابوس نامه (دراسة تاريخية مقارنة)
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Prince Kikaus  explained  to us Conditions of writing and establishing .Then he touched  upon the Conditions of the ministry and qualities that must be characterized Author and minister both need machines must be availabla in person if given these positions .he was creative in presenting his ideas which is not  without judgment an knowledge.He had a distinct style in mentioned professions and administrative hierarchy As explained in his speech About the writer and his Correspondence and construction and writer position who has developed into a minister then he touched it to the cabinet system and what the minister should do.of qualities .and the importance of the post of minister who mentioned several points to him ou

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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
رعاية الايوبييـن للعلـم والعلمـاء في مصـر وبـــــلاد الشـــــــام (567-648هـ/1171-1250م)
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The Ayyub era witnessed a popular for science, knowledge and became the Ayyub state in its various regions a scientific beacon، despite their preoccupation with wars with the Crusaders now that did not discourage them from their care for science and scientists، and this scientific renaissance had many factors، foremost of which are the tendencies of the sultans and Ayyub kings to pay attention to science and its care، through their establishment of the role of science

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Publication Date
Tue Jun 03 2003
Journal Name
Al-academy
التسليات في البلدان الاسلامية مشاهد حياة الطرب والالات الموسيقية كما يعكسها الفن
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التسليات في البلدان الاسلامية مشاهد حياة الطرب والالات الموسيقية كما يعكسها الفن

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
الرواة الذين خرج لهم البخاري في صحيحه وجرحهم ابن حبان دراسة نقدية
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Since the early ages, scientists have been keen on the second source of Islamic law, namely the hadith of the Prophet. They also took from the less disciplined narrators, but they chose from their conversations a selection, and for this some prominent narrators who can be considered that Ibn Habban has been hardened to weaken them. Narrators who avoided Ibn Habban novel They are not true because Ibn Habban neglected her and left her to hurt some narrators who are confident in themselves

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
استشعار وحفز مفهوم "التنمية المستدامة" لدى طلبة مدارس اعدادية منتخبة في بغداد
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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
العمق الوجداني والانفعال العاطفي لدى شعراء القرنين السابع والثامن الهجريين في الأندلس
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 The Andalusi did not leave any poetic art without expressing his psychological and sentimental emotions and the depth of emotions and it sincerity. We found Andalusian translated his emotions into poetry and in many different subjects. The Poetic images and the analogies were plentiful in their poetry.

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
آليات التواصل اللغوية والبلاغية في الخطاب القرآني سور الطّور والنّجم والقمر إنموذجاً
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    لما كانت الوظيفة الأساسية للغة هي الوظيفة التواصلية ، أو التبادل الكلامي بين المخاطب والمستمع ، فكان لا بد لهذه الوظيفة من آليات – لغوية وبلاغية – يستعملها المتكلم أو المرسل للخطاب الأدبي لتوجيه ذهن السامع أو المخاطب نحو ما يطرحه من أفكار ، ورؤى ، واقناعه عن طريق التواصل ، بمضمون الخطاب واستلزام سرعة الانجاز ، وتأسيساً على ذلك جاء هذا البحث لبيان هذه الآليات في الخطاب القرآني متمثلاً في سور الطور

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
المكانة الاجتماعية لطفل الروضة بين اقرانه وعلاقتها ببعض المتغيرات في مدينة بغداد
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استهدف البحث الكشف عن المكانة الاجتماعية لطفل الروضة بين أقرانه ، ودلالة الفروق في المكانة الاجتماعية لاطفال عينة البحث التي تعزي الى بعض المتغيرات من خلال الاجابة عن الاسئلة الاتية :

اولاً : ما المكانة الاجتماعية لدى اطفال الروضة بين اقرانهم ؟

ثانياً : ما علاقة المكانة الاجتماعية لدى اطفال الروضة ببعض المتغيرات و ذلك من خلال اختبار الفرضيات الصفرية الآتية :

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
امكانية تطبيق نظام الموازنة على اساس النشاط ABB في مديرية بلديات بابل
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Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making govern

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
مدى معرفة المرأة بمعلومات البطاقة الارشادیة المرفقة بالملابس والمفروشات في مدینة بغداد
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It takes a long time and a lot of money to choose and provide clothes. It is soothing
necessary to care of them in order to use it another time. There is no Disposable clothes
until now, like other things in the house which we used for once then we dropped, then we
can use new one without any time or effort can be mentioned like needles, nappy, tissues
and etc.
The clothes are different; people should take care of and clean them again in order to
use them again. The right care of clothes would make them last for a long time. So, there is
no need to buy a new one instead of them in a short time. This thing provides time and
effort for the people and the family, to affect positively on the family’s budget.
We s

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