Consistent with developments emerging environmental and canaccept by Iraq of the opportunities and challenges ahead in many fields,including economic areas, it requires the face of those developments andadaptation by adopting a lot of related concepts, including the concept ofcorporate governance and commitment to its principles, standards andmechanisms, especially those related to the formation of audit committeesand identify the tasks and duties entrusted to its members and terms oftheir independence as well as the rehabilitation of both scientific andpractical manner that is consistent with the interests of shareholders andother stakeholders in the companies, including banks, research sample, theresearch aims to shed light on the concept of corporate governance and theimportance of forming audit Committees and identify deficiencies in theCompanies Law (64)- 2004 and the banking Law (94)- 2004 in the signalclearly to the concept of corporate governance and implementationmechanisms, especially those related to the Audit Committee, as it becameclear through the results of the analysis that many of theworking in theresearch sample banks in favor of activating the legal framework thatregulates the work of banks, which would contribute in enhancing theeffectiveness of governance.
For over a decade, educational technology has been used sparingly in our schools and universities. Online training courses have been used since 2003 to fill the gaps in our learning system and to add extra program besides classroom learning. This paper aims to investigate the Iraqi EFL instructors’ participating in online training courses and its influence on the process of teaching and learning.
The sample of present study consists of 30 instructors from University of Baghdad. The questionnaire of sixteen items was constructed. After ensuring validity and reliability of questionnaire, it was applied on March 2013 and the result shows that most of instructors improve their teaching methods b
... Show MoreThe purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o
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The interpretation is one of the means used to by the designer to construct his perceptions of the world in which he lives, either to better understand or rediscover or reproduce the new thing and the creative thing which is characterized by novelty and originality. The design innovations in the political posters, achieved by the designer, result from his perceptions for the response towards a certain subject through what he has of practical experience to interpret his ideas and his desire to achieve harmony with the reality and compatibility with his aims in visible visual effects that will be established in the recipient's memory and stimulate his senses in the realization of the content of the media message. The political poster has a
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Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).
The study aims to verify the impact of the capital increase through the issuance of new stock on the price of
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إن استخدام النظم الالكترونية في القطاع المصرفي وبالخصوص نظام مقاصة الصكوك الالكترونية (ACH) في عمليات التحويل الالكتروني للاموال بين المصارف تتضمن تحويلات مالية عالية القيمة بين المصارف المشاركة بهذا النظام, وان اي خلل قد يحدث بالنظام يؤدي الى حالات تلاعب في مقاصة الصكوك الالكترونية في المصارف المشاركة وبالتالي حدوث عملية اختلاس, ومن هذا المنطلق تبرز مشكلة البحث في اهمية توافر برنامج تدقيق مقترح ياخ
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Bobbin friction stir welding (BFSW) is a variant of the conventional friction stir welding (CFSW); it can weld the upper and lower surface of the work-piece in the same pass. This technique involves the bonding of materials without melting. In this work, the influence of tool design on the mechanical properties of welding joints of 6061-T6 aluminum alloy with 6.25 mm thickness produced by FSW bobbin tools was investigated and the best bobbin tool design was determined. Five different probe shapes (threaded straight cylindrical, straight cylindrical with 3 flat surfaces, straight cylindrical with 4 flat surfaces, threaded straight cylindrical with 3 flat surface and threaded straight cylindrical with 4 flat surfaces) with various dimensio
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Objectives: to determine the effectiveness of an Education Program on Nurses' Knowledge regarding management of extravasation vesicant intravenous chemotherapy
Methodology: quiz-experimental study (single-group pretest-posttest1 and posttest2) was directed in Amal oncology center and national oncology center in Baghdad city from 13th, December 2018 to the 7 of February 2019. The program and tool have been created by the researcher for the purpose of the study. A non- probability purposive sample of (40) nurses who employed in Baghdad oncology centers. Validity and reliability of the instrument were determined through a pilot study. Data were analyzed through the use of Statistical Pack
... Show MorePseudomonas aeruginosa readily binds to different kind of abiotic surfaces and form biofilm. The ability of the bacterial species to form biofilm onto polyvinyl chloride (PVC) is associated with several economic, health and environmental problems. The effect of kind of water on ability of this bacterium to form biofilm is scanty in literature. In present study, the ability of different environmental isolates of P. aeruginosa to form biofilm onto polystyrene microtiter plate was evaluated. Furthermore, the effect of waters that collected from different sources on biofilm formation of this bacterium onto PVC was studied. Spectrophotometric method was used to check the ability of bacteria to form biofilm and evaluated the role of waters onto a
... Show MoreObjective(s): To evaluate teachers’ performance of counseling for pupils with Attention Deficit and Hyperactivity Disorder, to identify the relationship between Teachers’ Performance of Counselling for Pupils with Attention Deficit and Hyperactivity Disorder and their demographic.
Methodology: A quasi-experimental (pre-posttest) design was carried out to evaluate teachers’ performance of counseling for pupils with Attention Deficit and Hyperactivity Disorder, at Al-Firdous mixed primary School and to find out the association between teachers' performance about Attention Deficit and Hyperactivity Disorder and their socio-demographic characteristic. The study was started from 18th September 2
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