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التهديدات المؤثرة على استقلال مراقب الحسابات: دراسة في مكاتب تدقيق الحسابات في سلطنة عمان
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The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was concluded that the financial interests of the auditor with the client could affect the independence of the auditor, and that the risks of self-revision may affect the independence of that auditor also, and that unprofessional harmony and the auditor's defense of the client's interests can also affect the independence Checker.

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Publication Date
Sat Apr 10 2021
Journal Name
المؤتمر العلمي الدولي الثالث - المجلة الامريكية الدولية للعلوم الانسانية والاجتماعية
Public Governance and Sustainable Development - A descriptive study of the reality of public institutions in Iraq
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In light of crises, the need for efficient and flexible public administrations to make quick and decisive decisions, also institutions capable of directing the internal elements and components of them and adapting them to the requirements of rapid change due to crises and disasters, which led to scarce resources becoming scarcer and economic, political and social problems becomes more prominent. For the majority of developing countries, including Iraq, the increasing need for the importance of moving towards enhancing the efficiency of the performance of public institutions while trying to predict their future, can only be achieved. Through solid mechanisms and principles of governance that enhance the ability of institutions and make them

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Publication Date
Thu Mar 30 2023
Journal Name
مجلة الحقيقة
القوة القاهرة المؤقتة واثرها في تنفيذ العقد ـ دراسة مقارنة ـ
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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تحسين جودة الخدمات التأمينية في تحقيق المزايا التنافسية: دراسة ميدانيــة
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يعد التأمين أحد المؤسسات المالية ذات التأثير على برامج التنمية ، وما زال قطاع التأمين يعاني من العديد من المشاكل منها الوعي أو التشريع أو كيفية توظيفه كمورد اقتصادي واجتماعي خدمة للمجتمع والمؤسسات والافراد. وحيث أن التأمين يقدم خدمة تستوجب التزامها بمواصفات محددة ، لذا أصبح من الضروري دراسة آليات تحسين جودة الخدمة التأمينية وكذلك دراسة واقع العملية التسويقية للخدمة التأمينية وما ينالها من تحديات داخلية أ

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Topic Management in Selected Dementia Patients' Speeches: A Clinical Discourse Analysis Study
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Topic management is the awareness of how speakers deal with initiating, developing, changing, and ending a topic and how they fix the relationship when a misunderstanding occurs. It is such an important unit of conversation as it includes the transition from one strategy to the other to be accomplished in a systematic and orderly manner. These strategies are impaired in dementia patients thus lead to communication breakdown. This study aims at detecting the dementia patients' topic management strategies in selected speeches and answering the questions of which of these strategies are fully or partially detected in these speeches. The researchers use a qualitative method to examine the speeches of those patients and they adopt an eclectic

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
الرعاية الاجتماعية لمجهولي النسب دراسة ميدانية في احدى مؤسسات الرعاية الاجتماعية
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Considers births illegal for children (illegitimate) phenomenon of negative social phenomena in our society where it's dangerous and the superiority of gravity on other social phenomena Calanhrav, homelessness and other due to poor drainage energies and sexual dysfunction in the value system among its actors and is characterized by the absence of social conscience and a lack of morality and the weakness of the system human-reliance among others.

The morality is the obvious difference between humans and animals. Wade this to say social scientists, while human social animal they said no that he has morals and values ​​do not exist in other organisms so well that births

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
مفھوم الامانة في التراث الأدبي للامام علي ( علیھ السلام ) - دراسة تحلیلیة
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the boot of honesty in the dictionary the term linguistic and religious
heritage, literary and Islamic Sufi thought, and concept in the literature of Imam
Ali, peace is upon him. And studied the summary first concerns its presence in the
literature and implications and directions, either the second part, has cared for the
analytical study has found research that safe weight was the counterpart of the
personality of the Imam accompanied the character most prominent in his
character, namely, (courage), it has struggled to deliver a impact of humanity in his
time and after the word and deed, It was based on the imagination in the formation
of images sensual and intellectual, to his persuasion of the evidence and argu

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
المنهج المنهج القرآني في تربية الأبناء بالحوار ( دراسة تفسيرية ـــ موضوعية )
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Quran orders and commandments and principles, has avenged children, their status and dearest, and saved their lives, which reached ill before Islam, and filled the hearts of the fathers and mothers for their love, but to make them embellish life.

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Importance of Strategic Orientation Dimensions in the Iraqi National Security Service: An Analytical Study
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The current research aims to identify the level of strategic orientation and its dimensions (vision, mission, goals, and values) in the Iraqi National Security Service (INSS). The researchers followed the descriptive analytical approach as one of the forms of analysis and organized scientific interpretation to describe a specific phenomenon or problem, adopting the form questionnaire being the main source in collecting data and preparing for this. Based on the program of the Statistical Package of Social Sciences (SPSS 26) to analyze the data and come up with the final research results to identify the opinions of the intended sample on the subject of research, and the questionnaire of (20) paragraphs included the search variable, and was

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Crossref
Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Performance evaluation criteria"Applied Study in the General Company for the manufacture of glass and ceramics"
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Contemporary management is interested in the process of performance assessment  because of its significance in the field of planning and controlling the multiactiveties to attain its goals and uncovering digression of virtual performance after comparing it with the plan or equitable performance.

Digression is analyzed to enable management control centers of authority.

Assessment process significance is closely related by setting definite categories to evaluate the economic activity to know the ability to achieves aims.

This study concentrated on the most important categories that used to evaluate  company understudy with ather categories suggested to complete assessment process.

This study is in

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Crossref
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Biology Textbook for Scientific Sixth Class in Iraq (A Comparative Study)
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The textbook is the primary means of creativity and thinking, which has a major role in the development of the readership and mental abilities of the student. It is the basic tool in education in Iraq for the teacher and the student, which cannot be dispensed in any educational program. The current study aimed at the book of the biology of the sixth grade of science in Iraq (comparative study). It was compared to the book of biology for the twelve grade in the Kingdom of Jordan to identify the ratio of similarity and differences between them, in addition, to identify the weaknesses in the Iraq curriculum and developing appropriate solutions and suggestions to address them. The sample was represented with books of biology (six-science cla

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