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مسؤولية مراقب الحسابات في تقويم مخاطر المشروعات الصغيرة والمتوسطة

There are many characters which belong to small & medium projects, this is not relate to their size only but also to its quality charchcters & the quantities indicators.

There is a focus in the ownership, management, Resources beside the limited internal control system.

 the auditor must put his program according to the project’s circumstance, so auditing the small projects differs than other projects which maybe is less complex and done by limited persons

This research aims to show the responsibility of certified public accountant in evaluation the risks of the small & medium projects through depending the audit- based risk program which develop the useful information.

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Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
The Evaluation of Illustrations Images in the Content of the Computer Book for the Second Intermediate Grade from the Point of View of the Teachers of the Subject

The research aims at evaluating the illustrations images and determining the availability of good image standards in the illustrations images of the content of the second intermediate stage computer's book for the academic year (2019-2020) as seen by computer teachers. The sample was randomly selected, (30) teachers who are actually teaching the subject in schools within the geographical area of the province of Baghdad (Karkh III). To achieve this goal, ten standards were identified: scientific accuracy, suitability for the level of students, image clarity, image freshness, quality of coloring, suitability of its location of the subject, Matching their content glimpsed, The subject matter is appropriate in terms of area, matching its tit

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic Performance Evaluation Using Benchmarking Technique: Applied Research In The Sample Of Offices Of Inspectors General

In light of the rapid changes in the business environment and the entry of administrative leaders in the challenges of the atheist and twenty- increasing competition between sectors and the desire to acquire the skills, the traditional methods are no longer viable, which requires doing evaluates performance according to a more holistic, rather than limiting the performance evaluation on the financial hub that has not longer enough alone, as well as benchmarking method that has proven successful in developed countries as a way to develop and improve products and services.

I've touched your search to the development of indicators evaluating the performance and preparation of a mechanism for making comparisons of reference between o

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Publication Date
Mon Oct 01 2007
Journal Name
Journal Of Educational And Psychological Researches
تقويم طرائق التدريس والتقنيات التربوية والأختبارات التحصيلية لدى أعضاء الهيئة التدريسية في جامعتي بغداد والنهرين

أن أزدياد أعداد الطلبة في معظم دول العالم ، والتوسع في التعليم العالي ، أدى الى أستيعاب أعداد كبيرة في المؤسسات التعليمية من حملة الشهادات العليا الماجستير خاصة والدكتوراه ، وأن برامج الدراسات العليا وضعت لأعداد باحثين مختصين في مجالات عدة منها التدريس وما يتطلبه من مهارات مختلفة ، فأن قسماً منهم ليست لديه المعرفة النظرية والتطبيق العملي والمهارات اللازمة لأستخدام طرائق التدريس والتقنيات التربوية أث

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Commercial banks in Iraq had applied in practice different forms of its activities upon surplus funds that deposited from individual, firms and many governments units

These deposits take many forms like current acc, deposits in order to growth and serve national economy Various in varicose perspectives .

The problem of this paper its concern with un applied the mathematical models that used in profitability analysis of current acc , and deposits in view of risk, profit efficiency and financial leverage for this reason the paper discussion use the cumulate mathematical model to solve these problem, that content three variables that be used to measuring profitability by consequent replacement method by stable base and by moving base for 2007 – 2009 applied the data collect from Iraq middle east bank.           &nbs

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Evaluation the fermentation capacity of commercial Baker′s yeast and effect of the salt concentration on breadLeavening.: Evaluation the fermentation capacity of commercial Baker′s yeast and effect of the salt concentration on breadLeavening.

This qualitative study was conducted on eight types of commercial baking yeast which available in local markets to estimate their fermentation activity as affecting the Bread industry and the impact of the salt added to DoughLeavening, The results showed a great variation in the fermentation capacity of yeast samples (their role in swelling the dough), most notably the sample value Y3 and least sample Y7 and reached 80% and 20% respectively, and the value of Leavening by using the two types of yeast with addition of three levels of salt (0 , 1 and 2%) have 20.0 , 19.7 and 15.7 of the sample Y3, compared with 10.5 , 10.3 and 8.8 of the sample Y7 for each of the levels of salt respectively, reflect

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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Planner And Development
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Publication Date
Sat Jul 31 2021
Journal Name
مجلة الفتح
تقويم كتاب الفيزياء للصف الرابع العلمي على وفق معايير تصميم وانتاج الانفوجرافيك

ان الهدف من البحث الحالي هو تقويم كتاب الفيزياء للصف الرابع العلمي وفق معايير تصميم وانتاج الانفوجرافيك ومن اجل تحقيق هذا الهدف تم اختيار المنهج الوصفي(تحليل المحتوى) وحدد مجتمع البحث بكتاب الفيزياء للمرحلة الاعدادية الرابع العلمي, المقررة للعام الدراسي 2020-2019 ـ اما عينة البحث فكانت جميع الرسوم والاشكال والمخططات المتضمنة في هذا الكتاب. تم اعداد اداة التحليل المتمثلة بقائمة معايير تصميم وانتاج الانفوجرافيك

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating Supervision’s Performance of Specialist Supervisors in Secondary Schools from Principals’ Perspectives

The objective of the research is to identify the level of supervisory performance of the educational supervisor from the point of view of headmasters at secondary schools. The problem was the need to evaluate performance. A sample of (97) school headmasters was chosen to collect the needed data, they proportionated (38%) of the total community. the researcher designed a questionnaire consisted of (43) paragraphs with five areas. The results showed that there is a good level of performance among supervisors; there are no significant differences in the variable of the certificate, while there were significant differences in terms of gender for the benefit of males. The research concluded with a number of recommendations and suggestions.

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Publication Date
Mon Dec 11 2017
Journal Name
Al-khwarizmi Engineering Journal
Evaluations of Potable Water Tanks Epoxy Coatings Performance Using Electrochemical Impedance Spectroscopic Method

Abstract  

The aim of this paper is to investigate and discuss the mechanisms of corrosion of epoxy coatings used for potable water tanks. Two distinct types of Jotun epoxy coatings: Tankguard 412 contained polyamine cured epoxy and Penguard HB contained polyamide cured epoxy, were tested and studied using the electrochemical impedance spectroscopic (EIS) method. The porosity of epoxy coatings was determined using EIS method. The obtained results showed that the two epoxy coatings have excellent behavior when applied and tested in potable water of Basrah city. Polyamine is more resistance to water corrosion compared to polyamide curing epoxy and has high impedance values. Microscopic inspection after te

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Compliance auditing according to the INTOSAI standards and its effect on the quality of audit reports: applied research

                The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

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