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أهمية تحليل بيانات النتائج المالية للعملاء: بحث تطبيقي عن التدقيق والمراجعة في سلطنة عمان
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The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

           The results of the study indicated that majority of auditors conducted the importance of the use of analytical procedures and other analytical tools to get useful information from that accounting data.

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Biochemical Study on the Impact of Radiation-induced Oxidative Stress on Radiographers in the X-ray and CT-scan Departments
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The consequences of ionizing radiation-induced oxidative stress on radiographers in X-ray and CT-scan departments utilizing several biochemical were analyzed. The study found highly considerable discrepancies in the interplay between radiation levels and gender in terms of mean Malondialdehyde (MAD), Vitamin D3 (Vit.D3), Triiodothyronine (T3), Thyroxine (T4), and High-Density Lipoprotein (HDL), but not Thyroid Stimulating Hormone (TSH), cholesterol, triglyceride (TG) and Low-Density Lipoprotein (LDL). The findings indicated that malondialdehyde is a useful biomarker for assessing oxidative stress in radiographers with exposure to ionizing radiation.

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Publication Date
Sun May 10 2020
Journal Name
Baghdad Science Journal
Prevalence of Quinolones Resistance Proteins Encoding Genes (qnr genes) and Co-Resistance with β-lactams among Klebsiella pneumoniae Isolates from Iraqi Patients
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This study investigated the prevalence of quinolones resistance proteins encoding genes (qnr genes) and co-resistance for fluoroquinolones and β-lactams among clinical isolates of Klebsiella pneumoniae.  Out of 150 clinical samples, 50 isolates of K. pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 15 (30%) of isolates were resistant to ciprofloxacin (≥4µg/ml), 11 (22%) of isolates were resistant to levofloxacin (≥8 µg/ml), 21 (42%) of isolates were re

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Scopus (6)
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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Analyzing the impact of exchange rate fluctuations and inflation on the GDP in Iraq using the modern methodology of Cointegration for the period (1988-2020)
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     The research aims to analyze the impact of exchange rate fluctuations (EXM and EXN) and inflation (INF) on the gross domestic product (GDP) in Iraq for the period 1988-2020. The research is important by analyzing the magnitude of the macroeconomic and especially GDP effects of these variables, as well as the economic effects of exchange rates on economic activity. The results of the standard analysis using the ARDL model showed a long-term equilibrium relationship, according to the Bound Test methodology, from explanatory (independent) variables to the internal (dependent) variable, while the value of the error correction vector factor was negative and moral at a level less than (1%). The relationship bet

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Publication Date
Sun Apr 01 2018
Journal Name
Al–bahith Al–a'alami
Investment of Propaganda in Al-Rafidain and Al- Sharqiya News Channels: Content Analysis of News Bulletins from 1/12/2016 to 29/2/2016
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The technological developments in the field of communication have witnessed considerable impact in the variables which exist in following up and conveying the events which link it’s meaning to political implications. This makes a number of satellite channels depend on the techniques of propaganda and use them in the news bulletins to achieve political aims and ends related to its formational directives where those channels allotted a considerable time in its programming transmission map to concentrate on the security and political status to complete the image of the informational scene according to the logic of its propaganda and styles in processing news for daily events.The technological developments in the field of communication hav

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Publication Date
Mon Mar 11 2019
Journal Name
Al-khwarizmi Engineering Journal
An Investigation Study of Tool Geometry in Single Point Incremental Forming (SPIF) and their effect on Residual Stresses Using ANOVA Model
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Incremental forming is a flexible sheet metal forming process which is performed by utilizing simple tools to locally deform a sheet of metal along a predefined tool path without using of dies. This work presents the single point incremental forming process for producing pyramid geometry and studies the effect of tool geometry, tool diameter, and spindle speed on the residual stresses. The residual stresses were measured by ORIONRKS 6000 test measuring instrument. This instrument was used with four angles of (0º,15º,30º, and 45º) and the average value of residual stresses was determined, the value of the residual stress in the original blanks was (10.626 MPa). The X-ray diffraction technology was used to measure the residual stresses

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Analysis of the symbolic images in the work of Mexican theater of: "all cats are brown," the writer Carlos Fuentes and "Palinuro on the stairs," the writer Fernando del Paso
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 This article briefly analyzing contemporary works appeared in theater writer from Latin America, which comes within the theme of "power." Latin American Literature, such as two-way extremely clear: the vanguard of social and attention, have arrived at certain moments to some extent be regarded as a two-way rival. That desire to participate in the revolution of expression and artistic significance, has appeared evident in the literature of Latin America in the late nineteenth century and ended in the third decade of the twentieth century. The writers that stage would prefer not to serve the objectives of the revolution of Arts own but the objectives of social and political revolution that stimulate the world. These acts were issued

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Publication Date
Sat Apr 15 2023
Journal Name
مجلة جامعة الانبار للعلوم الاقتصادية والادارية
تحليل وقياس العلاقة بين الدين العام وسرعة دوران النقود في الاقتصاد العراقي للمدة من 1990-2019 حسب منهجية ARDL
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ان دراسة الدين العام في اقتصاد ريعي شديد الارتباط بسوق خارجية شديدة التقلب يعد من الدراسات الحساسة كونها تضع امام الباحثين القيود المالية التي سيتكبل بها اقتصاد ضعيف قليل التنوع يعتمد على سوق الطاقة مما يفقد حالة الاستدامة المالية وتفقد الدولة القدرة على الوفاء بالتزاماتها المالية ، ان الحدود الامنة للدين العام يجب ان تكون بنسبة لا تتجاوز 60% من الناتج المحلي الاجمالي حسب اتفاقية ماسترخت الخاصة بمجلس الاتحا

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Factors Influencing the Establishment of Investment Portfolios ((Analytical Research in a number of Private Banks in Baghdad))
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       The investment portfolio of financial instruments & banking relatively new in the banking sector & the world of investment &capital markets in spite of its importance & its advantages in terms of the nature of the diversity of investment instruments as well as reduce the risk of investment & its contribution to the revitalization of the banks & the financial market , economic,  &characterized by developments accelerated under information & communications technology , as is the portfolio tool vehicle of investment tools that provide for people who want to invest & they can not manag

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of cultural dimensions in nursing performance
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  Abstract

          The  cultural contrast is considered of the essential subjects in the field of administration of international businesses which have great and effective role for representation in one social system for the individuals have various belongings, and the nursing performance is considered  an essential basic for health care, thus  a discussion for two variables have  done to formulate the intellectual frame for this research which are( the cultural contrast and the nursing performance). depended a questionnaire as a research tool by(90) he/ she nurses of the Iraqis and the arrivals( the

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Publication Date
Sun Jun 29 2025
Journal Name
Al–bahith Al–a'alami
Information Pollution in Iraqi Journalism…Study in Causes and Sources - A research drawn from a Master Degree thesis
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Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

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