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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
Fri Jun 01 2018
Journal Name
مجلة العلوم القانونية
تعويض المتضررين عن مخاطر التطور التقني في نطاق الأعمال الطبية

إن التطور التقني غير المسبوق الذي يشهده العالم في الآونة الأخيرة ، قدم للإنسان أعمالاً طبية جليلة من فحص أو تشخيص أو معالجة أو متابعة .إلا إن هذه الأعمال تحمل بذات الوقت في طياتها أخطاراً كامنة تهدد حياة الناس وقد لا يكون من الممكن اكتشافها في حدود المعرفة العلمية والفنية السائدة وقت تقديم الخدمة الطبية وهذا ما يثير التساؤل عن كيفية التوفيق بين سلامة المتضررين ( المرضى) وبين كون هذه المخاطر غير معلومة أو معروف

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating Arabic Language Teachers Appraisal Form in Light of the Comprehensive Quality Standards

The current research aims to evaluate the appraisal form for Arabic language teachers in light of comprehensive quality standards by designing standards for the competencies of primary school teacher in accordance with comprehensive quality requirements. The researcher adopted the descriptive approach. The research community included the Arabic language supervisors in the Education Directorates of Diyala Provincial and Baghdad. The research sample consisted of (14) supervisors from the Diyala Provincial Department of Education and the First Rusafa Education Directorate in Baghdad Governorate by (8) supervisors and (6) Supervisors respectively specializing in Arabic language. As for the research tool, questionnaire prepared by the researc

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of training in promote banking compliance monitor procedures: An applied research in a sample of Iraqi banks

 Training has occupied a leading position in a large number of developed and developing countries alike in order to develop the skills of workers in line with the changes and developments of the era, including monitoring compliance in banks, which is one of the most important jobs in banking work to trailing and monitor the bank’s compliance with laws, regulations and instructions in order to achieve its goals Therefore, the problem of this research focuses on the following question: What is the role of training in enhancing banking compliance at the present time? In order to clarify the relationship between the main and sub-research variables, two main hypotheses and three sub-hypotheses were formulated for each hypothesis, and t

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Publication Date
Wed May 29 2019
Journal Name
مجلة العلوم القانونية
مدى مسؤولية -بائع الخمور او مقدمها- المدنية تجاه المخمورين وضحاياهم- دراسة مقارنة

تتعدد الافعال الضارة التي تقع من المخمورين وهم في تلك الحالة، ولاسيما تلك الناشئة عن حوادث السيارات، إذ يشهد العالم يوميا عشرات بل المئات من حوادث السيارات بسبب تناول المشروبات الكحولية، وكثيرا ما تفضي تلك الحوادث الى اصابات خطرة قد تصل الى وفاة السائق المخمور ومن معه في السيارة فضلا عن الاشخاص الاخرين المتواجدين في السيارات الاخرى التي يقع معها الحادث او المشاة في الشارع، الى جانب الاضرار التي تلحق بالممتل

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Publication Date
Wed May 29 2019
Journal Name
Journal Of Legal Sciences
The extent of responsibility - the seller of Alcohol or the provider – the civil towards the drug addicts and their victims "A comparative study

    There are many harmful acts that occur from drunkards in this case, especially those resulting from car accidents. The world is witnessing dozens or even hundreds of car accidents due to alcohol consumption. These accidents often result in serious injuries that could lead to the death of the drunk driver and those in the car As well as other persons present in the other vehicles with which the incident occurred or pedestrians on the street, as well as damage to private or public property, and if the order of return of the affected persons on the pretext of civil liability (tort) is made as a direct cause of the harmful act, Is entitled Do they like this refer to the liquor seller or their provider as the culprit? Or ar

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Publication Date
Sun Mar 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Numerical Computations of Transonic Critical Aerodynamic Behavior of a Realistic Artillery Projectile

The determination of aerodynamic coefficients by shell designers is a critical step in the development of any projectile design. Of particular interest is the determination of the aerodynamic coefficients at transonic speeds. It is in this speed regime that the critical aerodynamic behavior occurs and a rapid change in the aerodynamic coefficients is observed. Two-dimensional, transonic, flow field computations over projectiles have been made using Euler equations which were used for solution with no special treatment required. In this work a solution algorithm is based on finite difference MacCormack’s technique for solving mixed subsonic-supersonic flow problem. Details of the asymmetrically located shock waves on the projectiles hav

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Impact of Commitment to Apply Banking Governance Mechanisms

This research aims to measure the impact of applying bank governance mechanisms in reducing the financial risks of banks listed on the Palestine Stock Exchange, and to answer research questions and test hypotheses for the study, researchers adopted the descriptive and analytical approach, and data were collected from the annual financial reports of the banks listed on the Palestine Exchange during the period between (2009-2018), as a time series for the purpose of finding, analyzing and measuring the effect between the study variables during this period by (60) views for each of the study variables, using the statistical analysis program views(9) to enter, process and analyze the data. The results of the study proved that there i

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

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Crossref
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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of credit risk indicators on the profitability of banks in the Arab gulf countries

The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017.  The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem

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