The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread of this concept in recent years in many countries of the world and the efforts of international, regional and local levels to identify with this concept and how it applied to the ground and know the level of disclosure and transparency to be achieved in light of corporate governance and the relevance of disclosure and transparency reports in accordance with international accounting standards and local rules. With the research and discuss the role of the comptroller in the disclosure and transparency, as one of the main foundations for the concept.
To achieve the research's aim , divided into four chapters, devoted its first chapter, the methodology, in the second quarter was devoted to the conceptual framework for corporate governance and its importance and its objectives, principles and financial reporting and corporate governance and its relation to disclosure and transparency and the role and responsibility of the comptroller and the procedures for confirmation of the relevance and adequacy of disclosure and healing in the Corporate Governance The third chapter was devoted to the analytical study of the role of the comptroller in the promotion of transparency and disclosure in the financial statements under the governance of a number of Iraqi companies, and reports of auditors on these companies, and analyze the results of the questionnaire form, and compared with the analytical study of the reports of auditors and financial statements of companies and evaluate the study sample the appropriateness and adequacy of disclosure Chapter IV specified to the conclusions and recommendations.
The national anthem is one of the most eloquent communicative discourses that the language establishes due to its deep impact on the audience and forms a broad mass base that interacts with the chanting of the national anthem. Moreover, communication is the cornerstone in building social and educational relations. From this point of view, the communicative approach studies language in the communicative context and its six important functions identified by linguist Roman Jacobson. The official UAE national anthem is considered as a model for expressing the enthusiasm of the Emirati Arab public, who is proud of their Arabism, loyalty and love of the homeland, because of the expressions that this anthem carries, urging the public to
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Objectives: The study aims to evaluate the effectiveness of the educational program on nurses’ knowledge towards nursing management for patients undergoing percutaneous coronary intervention (PCI), as well as to find out the relationship between nurses' knowledge and some of their demographic characteristics (age, gender, level of education, and years of experience in cardiac units).
Methodology: A Quasi-experimental as one group (pre and post test) study was conducted at the Heart Center in Al-Diwaniyah city for the period from December 7, 2019 to February 23, 2020. A sample of (40) nurses working in the heart center was chosen from different nursing addresses. The sample covered one gro
... Show MoreThe experiment was conducted in Baghdad for study effect using mold board and disc plows as main factor , and second factor was three speeds 1.85 , 3.75 and 5.62 km / hr , and sub-second factor was three levels of soil moisture 21,18 and 14 % to determined data fuel consumption and economy costs machine unit in silt clay loam with depth 22cm. The experiment was a split – split plot arrangement in a randomized complete block design with three replications and statistical analysis using Least Significant Design 0.05 was used to compare the means of treatments. Mold board recorded least fuel consumption and cast fixed and variable and management and total costs of tractor and plow costs and total cost. Increasing forward speeds of the t
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This research aims to identify the effect of measuring reinforcement (regular - irregular) in gamification upon developing computer skills among secondary education students in the Kingdom of Saudi Arabia. The research experiment was applied on two samples of (68) secondary education students in the Kingdom of Saudi Arabia in the Aurar region. The results revealed there is a significant difference between the experimental group that used (irregular) reinforcement and the control group used (regular) reinforcement in gamification through the post-application of the electronic programming test and through the programming, language skills observing card (Visual Basic Studio).
The Muslim woman actively participated in narrating, preserving, controlling and maintaining the hadith, along with her brother, the man who later became an inexhaustible representative of the effort to preserve, control, and narrate the Sunnah. Undoubtedly, the mothers of the believers, may God be pleased with them, had a great advantage in communicating Islam and spreading the Sunnah of the Prophet Especially among women, all of them heard from him, may God’s prayers and peace be upon him, and lived with him in the details of his life on the disparity between them in memorizing and narrating and publishing them. It narrated (378) recently, and it is considered the second narrator after the mother of the believers Aisha, may God be pl
... Show MoreToday, the five Caspian riparian states on the shores of the Caspian Sea (Kazakhstan, Turkmenistan, Azerbaijan, Russia, and Iran) have become a front for ambitions and international and regional competition, especially in light of the features and characteristics that natural geography has endowed them with and their enjoyment of a group of economic and mineral wealth that are not optimally exploited so far which made it a strategic attraction area for international trends and interventions, especially Western ones. It is a battleground for major international companies aiming to monopolize promising industrial investments in order to impose control and influence on the region’s resources and economic wealth and thus impose their forei
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The research aims to identify the effect of teaching-learning design based on the constructivism theory on the life skills of middle stage students. The sample consisted of (60) students from one of the middle schools in Baghdad's governorate. The experimental group and control group consisted of 30 students for each group, the research tool was the life skills scale composed of (78) items. The scale proved its validity and reliability, which was found to be (0.85). The results showed a statistically significant difference in life skills between the two groups of research in favor of the experimental group, which studied the educational design according to models of constructivism theory compared to the usual method of teaching.
The study aims to examine the estimation of a sample of Palestinian University students in Gaza governorate to the contribution of teaching human sciences in their political education. It further aims to reveal whether there are statistically significant differences at a significance level (α≤ 0.05) between the averages of the sample. Such differences might be attributed to the following variables: sex, residential area, specialization. To achieve this, the researcher used the descriptive approach by applying a tool of (50) items on (618) randomly chosen male and female students from the largest Palestinian universities in the governorates of Gaza. Results have shown that: the overall degree of estimation to the contribution of teachi
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In this paper, Nordhaus-Gaddum type relations on open support independence number of some derived graphs of path related graphs under addition and multiplication are studied.
Obesity is a risk factor associated with age-related disorders that accelerate aging, and it increases the risk of metabolic diseases. Therefore, this study was conducted to investigate the association of leukocyte telomere length (LTL) with the presence of higher body weight in middle-aged females and males. The study subjects comprised 160 (80 control and 80 higher body mass index BMI groups) with ranging ages of 30-50 years included and stratified for BMI. The physio-biochemical analysis was measured using enzymatic determination. Mean telomere length was determined by using the southern blotting technique. The association analysis revealed a significant variance (P < 0.01) in biochemical parameters between higher BMI grou
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