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Responsibility of the external auditor to detect the activity result of the public construction companies in accordance with the going concern principle: دراسة تطبيقية في شركة الفاروق العامة للمقاولات الإنشائية
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The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

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Publication Date
Sun May 08 2011
Journal Name
Journal Of Planner And Development
the best way to deal with the center of the ancient city of Najaf
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The historic cities in the Arab and Islamic world (including the cities of the holy shrines in Iraq) suffer from many and varied problems and most notably it is clear in its origin functional structure. It had been transformed from a basic place to live for a few thousand of the population to the center or part of the main center of large city populations of more than one million. Functional structure of the ancient city have been change with the beginning of the twentieth century and accelerated rate of change in the second half of the last century. The research aims to analyze the problems of the historic centers of holy cities and analyze the methods of dealing with these problems, leading to discrimination method could be the

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
This study sought to determine the impact of spreading the culture of quality in improving the quality of tourism service in some hotels in Erbil governorate
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This study sought to determine the impact of spreading the culture of quality in improving the quality of tourism service in some hotels in Erbil governorate. The theme of excellence in providing service and attention to it has become the concern of most organizations in general and tourism service organizations in particular. Tourists try to establish the mental status of customers about their tourism organizations had to pay attention to the quality of service provided to the customer and work to develop them to the advanced stages of satisfaction and happiness of customers and this will certainly positively affect the improvement of service in the tourism sector, Of the research variables were examined statistically by distrib

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Level of Spiritual Intelligence Among Students of Educational Psychology Course at Jerash University in The Light of Some variables
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This study aimed to determine the level of spiritual intelligence among students of educational psychology course at the Jerash University. and whether this level of varies depend on the gender of the student as well as the college type. The study sample consisted of (180) male and female students of bachelor students at the University Jerash, in the second semester of academic year2014-2015. The main results of the study were that the level of spiritual
Intelligence of Jerash University students was high. More over There were no statistically significant differences at the level of significance (0.05) due to the effect of gender, college type or academic achievement

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cyber security technology and the reflection of its application on the quality of financial reports: An exploratory study of a sample of internal and external auditors
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Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of the learning organization in the behavior of the work teams \ exploratory research in the Rasheed Bank
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This research aims to examine the relationship between learning organization and behavior of work teams. The variable of the learning organization took four dimensions depending on the study (sudhartna & Li, 2004): Common cultural values ​​, communication, knowledge transfer and the characteristics of workers. The behavior of teams was identified on the basis of realizing of the respondents of their organization to work as a team where the research relied concepts applied in the study (Hakim , 2005) , and chose to research the case of a service organization for the study and relied on four dimensions of coordination , cooperation , sharing of information , the performance of the team, and was a curriculum approach and des

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Performance Improvement of the Implementation of Concrete Structures in the Construction Sector In Iraq Using The Modern Management Technique “Six Sigma”
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The reality of the field of construction projects in Iraq refers to needing for the development of performance in order to improve quality and reduce defects and errors and to control the time and cost, so there is needing for the application of effective methods in this area, one of the methods that can be applied in this area is the manner of Six Sigma. This research aims to enhance the performance and quality improvement for the construction projects by improving performance in the work of the implementation of the concrete structure depending on the Six Sigma methodology, and for the purpose of achieving the aim of the research, the researcher firstly depends on the theoretical study that include the concepts of qual

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Publication Date
Wed Feb 27 2019
Journal Name
Political Sciences Journal
الحروب الاميريكية وتأثيرها البيني : دراسة في حالة العراق
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Publication Date
Sun Dec 30 2018
Journal Name
College Of Islamic Sciences
حكم إيداع النقود في البنوك الربوية: دراسة تأصيلية
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ملخـــص البحــــث

 

البنوك بشكل عام من المؤسسات الضرورية التي لا تستغني عنها دولة أو مجتمع، لكن علميات البنوك التي تقوم على الاقتراض والإقراض بفائدة هي التي تتعارض مع المبادئ الرئيسة للشريعة الإسلامية، وهي التي تخلق مشاكل عويصة للمسلم الملتزم بأحكام الشرع.

ومن المؤسف حقاً أنه علاوة على وجود عدد لا بأس به من البنوك الملتزمة بالشريعة الإسلامية، لايزال كثير من الناس يستسيغون

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Publication Date
Thu Dec 31 2020
Journal Name
Revue Académique De La Recherche Juridique
جريمة التنمر الإلكتروني ( دراسة في القانون العراقي والأمريكي)
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في عالمنا الحالي الذي أصبح أصغر بواسطة التكنولوجيا، ولدت معه مشاكل العصر الجديد. مملا شك فيه أن التكنولوجيا لها فوائد كثيرة الإ أن لها جانبا سلبيا. إذ مكنت الجناة من تطوير أساليب إرتكاب الجريمة ومنها جريمة التنمر الإلكتروني التي أدت إلى إساءة استخدام تكنولوجيا المعلومات بقصد مضايقة الآخرين وإنتهاك خصوصياتهم والتلاعب بهم ومضايقتهم فضلا عن تشويه سمعتهم. تعد هذه الأعمال العدائية مدمرة بشكل خطير ويمكن أن تؤثر

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Publication Date
Sun Dec 30 2018
Journal Name
College Of Islamic Sciences
ألفاظ القبول والتقبل في القرآن الكريم: دراسة موضوعية
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فإن التفسير أخذ أحقابا من الزمان في الدراسة التحليلية والتي تناولتها جميع اتجاهات المفسرين، فكان من المسلّم أن تتحول تلك الدراسة التحليلية إلى دراسة موضوعية نتيجة حاجة العصر في إدراك أسرار القرآن بطريقة مغايرة لاشتمال القرآن الكريم على موضوعات شتى تعالج الواقع في كل زمان ومكان، فكانت الدراسة الموضوعية سببها في لفت الأنظار إلى هكذا موضوعات تعالج فيها قضايا تهم الإنسان الخليفة في هذه الأرض ومن هذه القضايا

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