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اتجاهات تطوير أنشطة الرقابة الداخلية لتلبية متطلبات لجنة التدقيق: دراسة تطبيقية في مصرف اشور الدولي
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The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on the analysis of the control activities and linking them to the requirements of the committee at Ashur International Bank.

The research has reached a set of conclusions that can be summarized as follows: (1) There are several requirements for the audit committee to carry out its audit functions in accordance with the approved supervisory activities, notably the integrity of the financial statements and accounting policies, adherence to the rules and regulations, (2) By examining the activity controls, the gap of performance was 29% for the savings transaction, 38% for Commercial nots transaction.

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role Of The Industrial Bank Of Iraq In Developing The Industrial Sector
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The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Legal Sciences
Judicial Tools in Developing Civil Law Rules – France as a Model
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Despite the principle of separation of powers brought by the French Revolution, which entrusted the task of drafting legislation and its amendment to the legislative authority and the task of settling disputes and settling them in the judiciary. However, since that date, the French judiciary has played a major role in the development of French civil law (In spite of all the economic and social developments that have taken place in French society throughout these years) since its promulgation until February of 2016, the date of the Legislative Decree No. 131 of the year 2016 A modification is the largest in the history of the French Civil Code (which was the judicial precedents in which a significant impact), was assisted by the French judic

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
تطوير أداء الجامعة في التقدم العلمي والتكنولوجي والتنمية البشرية
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      ان تحقيق التطوير المطلوب في التعليم الجامعي يستلزم القيام ببحوث علمية تساعد في الوصول الى معادلات سليمة لأحداثه، وتجنب سلبيات التغيير غير المدروس وغير المخطط علميا ، والبحث الحالي هو محاولة في هذا الأتجاه، ويهتم بوضع خطوط عريضة تتضمن مجموعة الآراء والأفكار والتوجهات ذات الاهمية لتطوير دور التعليم العالي في تنمية العلم والتكنولوجيا، والتنمية البشرية ، أيضا في توجيه

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Influential Relationship of Environmental Analysis Processes in the Organization's Development Strategy An exploratory study of the views of a sample of the leaders of the Iraqi Ministry of Interior
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The study aims at diagnosing the importance of environmental analysis (external, industrial and internal) in the organization's strategy for the development of public organizations. The theoretical problem derived from the existence of a knowledge gap for studies and research that dealt with the variables of the study. Three public organizations were selected as the study society (the Civil Defense Directorate, the Directorate of Nationality, Passports and Residency, the General Traffic Directorate). The sample of the study was a sample of (215) managers (managers, department managers, Analysis of the data and hypothesis testing using the appropriate statistical tools, Pearson, the simple and multiple regression coefficient to te

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal governance mechanisms on the quality of financial reports
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Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
الشيخ الشيخ علي خان زنكنة واصلاحاته الداخلية في ايران
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                                                                                                          Shakh Ali Khan Zangna was a minister of a big state in terms of its wide lan

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
Globalization impact on interior space identity of cafes Baghdadi
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Appeared in the light of globalization growing convergence of the distances between the countries in world, this convergence is causing mixing of cultures to become culture is a universal one culture, There are positives and negatives of this mixing and mingling of cultures, consider Loss of cultural identity is one of the biggest negatives the Arab cultural infrastructure in general and Iraq in special. In addition consider subject to not keep the cultural identity is the most important Arab issues and dangerous to our Arab identity in various fields, including design and architecture, highlights here the subject of research on the impact of globalization on the identity of the interior spaces, cafés of Baghdadi, one of the historical

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
The preoccupation of mental image in the designs of internal spaces (cinema) is a model
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The design studies, especially in their contemporary stages, have not been isolated from the subjects that underpin advanced ideas in the field of technical treatments that enrich and improve the social life of users through those technological innovations that have enhanced and changed life styles, Especially in the field of general institutional techniques, including cinemas, as the ideal places for people and visitors to this space, which can contribute to the promotion of cultural, social and technical aspects within this millennium. DONC as reflected on the positive communication and communication between the intellectual and cognitive develop individuals, including cultural and technical side of the individual. The first chapter co

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
The Role of Phenotypic Traits in Interior Spaces: سهير ياسين احمد
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The phenotypic characteristics in the interior spaces are seeing the result of the ability of the designer in his handling of the vocabulary and the elements to deliver a specific meaning for the recipient , and is working to stir up the receiver and make it effective in the process of perception of space. So the theme of the role of phenotypic characteristics is of great significance in the process of analyzing spaces to reach the goal of the main idea , and show those qualities through relationships design in terms of shape, color and texture ... etc. , to reach also designs more beautiful , and creating an internal environment , creative and continuous with its external environment , Hence the importance of research in that it tries t

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Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Usage of the visual elements in the interior designing of indoor swimming pools
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The research specializes in (Usage of the visual elements in the interior designing of indoor swimming pools), the research seeks to provide a study that contributes to providing scientific and knowledge material, as a reference for researchers, students of interior design and architecture, and companies constructing indoor swimming pools.
The objective research is to detect the actual state of the interior design of the indoor swimming pools, and recognize the most important standards and techniques used in its design to provide appropriate design solutions if needed also Proposing a development proposals for the interior design of indoor swimming pools, the theoretical framework of this study, included two sections, The first one ta

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