Preferred Language
Articles
/
jpgiafs-415
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
...Show More Authors

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).

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Agreeableness and Its Relation with Orientation towards Voluntary Work
...Show More Authors

 

The current study aims to identify agreeableness and orientation towards voluntary work of officials in public facilities, as well as to identify the nature of the correlation between agreeableness and orientation towards voluntary work of officials in public facilities. To achieve the aims of the research, the researchers designed the agreeableness scale, which consists of (28) items in its final form. The researchers also built a scale of orientation towards voluntary work, which consists of (29) items in its final form. Psychometric properties of validity and reliability of the two scales were extracted in various ways. The researcher applied the two scales on a sample of (400) officials, the results indicated that the

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 16 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE CAUSES OF THE PHENOMENON OF MARKETING DECEPTION AND ITS IMPACT IN THE AREAS OF CONSUMER PROTECTION/ SEARCH EXPLORATORY OF THE CONSUMERS PERSPECTIVE: THE CAUSES OF THE PHENOMENON OF MARKETING DECEPTION AND ITS IMPACT IN THE AREAS OF CONSUMER PROTECTION/ SEARCH EXPLORATORY OF THE CONSUMERS PERSPECTIVE
...Show More Authors

The research aims to diagnose the causes of the phenomenon of Marketing deception catalog, which is now deployed in the Iraqi market and related to producers and marketers, consumers, regulators and other institutions) and their impact in the areas of prejudice to the consumer protection (product and signifying specifications, price, advertising, packaging), as well as identify differences in the sample responses according to personal variables, it has been the adoption of the resolution as a tool to collect data and information through a sample survey of consumer opinions totaling 108 people in shopping centers in the province of Baghdad and in the Karkh and Rusafa, It was the use of methods selected statistical represented by the arith

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Apply the gravity model for trips between Najaf center and its settlements
...Show More Authors

The study showed flow rates and the interaction between the settlements served by applying the model of gravity theory to measure depending on the number of the population between city Najaf and the rest of the other settlements served and using three functions of disability, time and cost, as recorded an increase in the interaction index with some settlements like them Kufa, Abbasid and Manathira, while the indicator contrast was in other settlements, either when the application of the gravity model depending on trips and socio-economic characteristics accuracy rate was more pronounced.

View Publication Preview PDF
Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Determine the best model to predict the consumption of electric energy in the southern region
...Show More Authors

Abstract:          

                Interest in the topic of prediction has increased in recent years and appeared modern methods such as Artificial Neural Networks models, if these methods are able to learn and adapt self with any model, and does not require assumptions on the nature of the time series. On the other hand, the methods currently used to predict the classic method such as Box-Jenkins may be difficult to diagnose chain and modeling because they assume strict conditions.

  

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Apr 20 2024
Journal Name
International Journal Of Disabilities Sports And Health Sciences
Analytical Thinking and its Relationship to the Performance of the Simple Response Skill in Foil Weapon for Students
...Show More Authors

The purpose of this paper is to identifying the level of analytical thinking and its relationship to the skills of response and simple response to the foil weapon for students of the College of Physical Education and Sports Sciences, University of Basra. Achieving the objectives of the research requires the use of a research method, and accordingly, the researchers used the descriptive method using the survey method .The two researchers identified the research community with the students of the third stage - College of Physical Education and Sports Sciences / University of Basra / for the academic year (2021-2022). Their number is (45) students and the two researchers chose the entire research community to represent th

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Variation in general formulas in the strength of its foundation and the reasons for the discrepancy
...Show More Authors

A legal discourse in the Qur’an and Sunnah is almost devoid of the use of one of the general formulas, and due to its frequent rotation in the tongue of the legislator, the formulas may overlap their members in apparently contradictory provisions, which makes the individual from the general members appear to the beholder to be covered by two contradictory provisions, and this research came to present what might happen to him The legal text interpreter of weighting between the two opposing texts is the strength of the generality that is established by the generality formula, so the two strongest formulas in the inclusion of its members outweigh the weaker of them and precede them, and the research decided that the formulas vary

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Fulfill the Requirements of Financial Authority For Adoption Of Financial statements in determining The Tax Base: بحث تطبيقي في الهيئة العامة للضرائب لعينة من الشركات المحدودة
...Show More Authors

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Pais estimator for the reliability function of the Pareto model of Type I failure
...Show More Authors

In this paper an estimator of reliability function for the pareto dist. Of the first kind has been derived and then a simulation approach by Monte-Calro method was made to compare the Bayers estimator of reliability function and the maximum likelihood estimator for this function. It has been found that the Bayes. estimator was better than maximum likelihood estimator for all sample sizes using Integral mean square error(IMSE).

View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Al–bahith Al–a'alami
Exposure Habits of Female College Students for women's Programs in the Satellite and its Relationship to the Promotion of Family Values
...Show More Authors

The status of women in any society is one of the basic criteria for measuring the degree of progress that society and follow renaissance march side by sidewith men , and is no doubt that women are now of interest to the state , even if limited , which promotes public ideologies on the need for womens participation in economic infrastructure operations and social and the right to gain information and knowledge, entertainment and exercise its role in development through its president and actor in the family and raising the next generation configuration.

And affect the basic tributaries that draws them women information and ideas have a direct impact on the composition of cultural and cognitive entity woman comes satellite channels

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
The communicative education of fine arts in the COVID-19 crisis and its manifestations in the modernization of the works of the Iraqi painter "Nabil Ali as a model"
...Show More Authors

 This study attempts to address the importance of communicative digitization in the field of various arts for the sake of continuity of shopping and aesthetic, artistic and intellectual appreciation of artistic achievements by the recipient on various places of their residence in light of the COVID 19 crisis, and to highlight the importance of the plastic arts of the Iraqi painter exclusively and how it expresses in a contemporary way the environment or life reality in Iraq in light of this crisis. With all its implications affecting the life reality from various aspects and methods of its negative and positive employment. As for the research procedures, the researcher reviewed the research methodology represented by the descriptive ana

... Show More
View Publication Preview PDF
Crossref