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Suggested Model for activating the roleof the regulators for the auditing professionin achieving quality audit: دراسة تطبيقية في الشركة العامة للصناعات النسيجية- واسط
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The modern business environment Witness tremendous.These developments result from globalization of markets and economic and technological openness. Those developments resulting a heightened competition between economic units and higher the costs of their products and lower their functional characteristics. They do not take into account the response to the requirements of customers. This matter commit it to search for scientific methods to help it to cope with the happening changes and improve its competitive position, The current study acquired its importance by providing significance through by applicable integrated framework to reduce the costs of products. This reduction should be without compromising their quality by using the integration between Target Costing and Value Engineering with support Quality Function Deployment. Techniques of Target Costing and Value Engineering consider the most suitable formula for the management of costs and pricing of products and addition to increasing the capacity of economic units on the competition.

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Evaluation of 532 nm Q-Switched Nd:YAG Laser and Acid Etching of Class V Composite Restoration: Comparative Histological Study
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Laser etching may be an alternative to acid etching of enamel and dentin. Several characteristics of irradiated dental hard tissues have been considered advantageous, microscopically rough surfaces without demineralization, open dentinal tubules without smear layer production and dentin surface sterilization. The aim of this study is to determine and compare histology the microleakage in class V cavity restored with a light cured composite after conditioning the samples(tooth surface) with 1-acid etching, 2-Q-switched Nd:YAG Laser etching and finally 3- acid and laser etching. Materials and methods: Twenty four non carious human extracted teeth were used in this study. The samples were equally grouped into four groups of six teeth each.

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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
نماذج من التمازج في قصص الأنبياء بين التشريعات السماوية الثلاث : الإسلامية واليهودية والنصرانية: التشريعات السماوية الثلاث: الاسلامية واليهودية والنصرانية
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   يهدف هذا البحث إلى تأصيل الإستدلال بالقاعدة العقائدية، وبيان ضوابطه، وإبراز نماذج من أهم تطبيقاته المعاصرة، وقد أعتمد مناهج من أهمها المنهج الإستقرائي والمنهج المقارن ، وتناول البحث التعريف لقصص النبوة فى الأديان السماوية ، وعرض بعض الدراسات السابقة التى تناولت نفس الموضوع ، ثم تطرق البحث لذكر نماذج من قصص الأنبياء من الديانات السماوية الثلاث ، وتوصل البحث الى أن الأديان السماوية رغم بعض الإختلاف

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Publication Date
Sun Jun 27 2021
Journal Name
Journal Of The College Of Education For Women
Persuasive Strategies in WHO COVID-19 Virtual Press Conferences: فراس مجيت حماد , جمعة قادر حسين
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Persuasion is an indispensable skill in everyday life; that is why, it has aroused researchers’ interest. This study aims to investigate the most frequently used persuasive strategies in texting WHO COVID-19 Virtual Press Conferences and explore how these strategies are employed to achieve persuasive messages.To this end, a text of WHO COVID-19 Virtual Press Conferences has been chosen randomly to be analyzed based on Dillard and Shen’s (2013) “Persuasive strategies in Health Campaigns”. A qualitative method has been adopted in analyzing the selected data to investigate the credibility and validity of the persuasive strategies used in such a domain. Findings have shown that most of the persuasive appeals based on the adopted mode

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الاميرة الأَميرة أَشرف بهلوي ودورها في التآمر على وزارة مصدق ومجيء قوام السلطنة (6 آيار 1951-22 تموز 1952)
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      The name of princesses  Ashraf Bhlwi was associated with very important events influnced on social polical Iranian fact through second half of twentieth century, with access Dr.Mosaddeq to cabinet on May 1951, The conflict seemed between him and princesses Ashraf in creasingly, when Mosaddeq came to authority he had many projects deal with oil industry laws in Iran and reform the elections laws, reducing terms of reference of Al shah and made it honorable only,  This matter disturbance Royal court especially, Ashraf, she started to coordinate with members of the shura council and other military personalities in order to over throw Mosaddeq cabinet but she failed because Mosaddeq supported by Irani

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Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Prevalence of Smoking among Health Workers and Effectiveness of Instructional Booklet concerning Risks of Smoking on Health Workers′ Knowledge in Baghdad Teaching Hospital
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Objective(s): The present study aims at assessing the prevalence of smoking among health workers in Baghdad Teaching Hospital and to find out the effectiveness of instructional booklet concerning risk of smoking on health workers′ knowledge in hospital.

Methodology: A pre-experimental design study was conducted from 1st of October 2019 to 17th of March 2020. A non-probability sample consists of (500) participant (343 non-smokers and 157 smokers) from (1500) health workers in Baghdad Teaching Hospital, they included the physicians, nurses, pharmacists, physiotherapists, Laboratory Technicians, Medical Assistants. A questionnaire is constructed to evaluate the effectiveness of instructional booklet on health workers’ knowledge

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الحوكمة المؤسسية المصرفية ومدى توافر دعائمها للوقاية من ألأزمات المالية في المصارف العراقية الخاصة المقيدة بسوق العراق للأوراق المالية
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Growing interest in the subject of corporate governance after the repercussions of financial collapses of some of the leaders of American companies and European, and the consequent crisis of confidence in global financial lists of companies due to weak accounting disclosure and transparency, was quick from many countries and international organizations to adopt the concept in an attempt to improve the situation of companies and promote transparency and prevent further financial crises in the future. Based on this background, the present study aims to shed light on the concept of exercising the powers of governance that has become invitations for adoption in Iraq of great importance, given the increasing role of corporations both restrict

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Association between Allelic Variations of -174G/C Polymorphism of Interleukin-6 Gene and Chronic Kidney Disease-Mineral and Bone Disorder in Iraqi Patients
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This study designed to examine association between-174G/C polymorphism of interleukin-6 gene and phosphate, calcium, vitamin D3, and parathyroid hormone levels in Iraqi patient with chronic kidney disease on maintenance hemodialysis. Seventy chronic renal failure patients (patients group) and 20 healthy subjects (control group) were genotyped for interleukin-6 polymorphism and genotyping was performed by conventional polymerase chain reaction-restriction fragment length polymorphism. No significant differences in phosphate levels were observed in patients and control with different interleukin-6 genotypes. Control had non-significant differences in calcium levels, while patients with GG and CG genotypes displayed significant e

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Attitudes of banking leaders towards practicing strategic foresight and its relationship to organizational brilliance: Applied research in a number of Iraqi private commercial banks
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Abstract:

               The aim of the research is to evaluate the practice of banking departments for strategic foresight represented by its dimensions (environmental scanning, future vision, scenarios, reconfiguration) and its relationship to the organizational brilliance represented by dimensions (brilliance of leadership, brilliance of service and innovation, brilliance of knowledge, brilliance of employees), as the research was applied in A number of private Iraqi commercial banks represented by (Baghdad, Iraqi Investment, Iraqi Middle East Investment, Commercial Gulf, Ashur International Investment, Al Mansour Investment, Via Iraq Invest

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Publication Date
Tue Dec 31 2013
Journal Name
مجلة كليه التربيه الاساسيه
صعوبات تدريس مادة الكيمياء الكمية في قسم الكيمياء - كلية التربية - للعلوم الصرفة من وجهة نظر تدريسي المادة و الطلبة
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تعد أساليب وطرائق تدريس المواد الدراسية العلمية من المجالات المهمة التي تساعد في تحويل المجرد إلى ثوابت في الذهن وترفع مستوى خبرات كل من المعلم والمتعلم على حد سواء إضافة إلى إنها جزء لا يتجزأ من العملية التربوية ومن الركائز المهمة التي تقوم عليها المناهج الدراسية لأنها تساعد الطلبة على اكتساب مهارات ومعلومات وتكوين اتجاهات وميول تخدم أهداف تدريس المادة وبما أن مادة الكيمياء الكمية هي إحدى المواد الدراسية

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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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