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دور ومسؤولية مراقبي الحسابات في العراق تجاه الأفصاح الألكتروني للقوائم المالية
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This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing job and the responsibility bounding of the account observer towards it. The coming part focuses on the experimental aspect in which a questionaire list has been prepared and then given to a number of account-observers in Iraq. The last part is related to the main findings which the research has reached at, then, a number of recommendations have been suggested depending on the pervious findings.

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Re-engineering management processes and its impact on the strategic decision-making process Field study on the College of Education / University of Mustansiriya / Iraq
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The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used a descriptive and analytical method. The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45),  the researcher has distributed the forms to all members of the sample,  only (3) forms were excluded for invalidity and thus the number of forms approved in the analysis were (42) forms. The rese

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
Determining the sources of growth of the cement industry in Iraq (analytical study for the period 1990-2014)
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The objective of this study is to determine the sources of growth of the cement industry in Iraq for the period 1990-2014 and to indicate the nature of the technological progress used in it. To achieve this objective we have built an econometric model, by adapting the production function constant elasticity for substitution, using multiple regression, and enforcement, SPSS program, and using the ordinary least squares method (OLS). The results showed that quantitative factors (labour and capital) are the main sources of growth the cement industry in Iraq, and the qualitative factors (technological progress) did not contribute effectively to achieve this growth. And that the production techniques adopted in the cement industry in

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Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program on Female Students’ Knowledge toward Premenstrual Syndrome in Secondary Schools in Third Al- Rusafa Education Directorate, Iraq
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Objective: To evaluate the effectiveness of educational program on female students’ knowledge toward premenstrual syndrome.
Methodology: A quasi-experimental design study conducing on (140) student purposely in four secondary schools at Al-sadder city (70) student for study group and (70) for control group. The prevalence of PMS selected through American College of Obstetricians and Gynecologists (ACOG) (2015) criterias to select PMS students before program. The education program were set in four steps, the first step (pre-test) is to assess the knowledge , before the implementation of the program, the second step is implementing the program, following two steps post-test I and II between each test two weeks. Validity is determined

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Interleukin-1 Receptor Antagonist (IL-1RN) Gene Variable Number Tandem Repeats (VNTR) Polymorphism Association in men Infertility in Erbil City /Kurdistan Iraq
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The interleukin-1 family has multifaceted roles in men٫s reproductive syste. Out  of these is interleukin-1 receptor antagonist (IL-1RN) which exists in men gonads, and in case of infection and inflammatory process, its activity is increased.  The current study aims to verify a possible linkage of Variable Number Tandem Repeat (VNTR) polymorphism of the IL-1RN gene with human men infertility. The study groups enrolled included 100 infertile men and 100 fertile and healthy men. Their seminal fluids were subjected to analysis. Also peripheral blood samples were collected for the assessment or detection of polymorphic Variable Number  Tandem Repeats (VNTR) polymorphism of interleukin-1 receptor antagonist gene (IL-1RN). Two a

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
The Association between Single Nucleotide Polymorphisms rs1042522 and rs1642785 in the TP53 gene and Acute Myeloid leukemia in a sample of the Baghdad/ Iraq population
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Acute myeloid leukemia (AML) represents the most prevalent type of acute leukemia in adults and is responsible for approximately 80% of all cases. The tumor suppressor gene (TP53) is a gene that has been frequently studied in cancer, and mutations in this gene account for about 50% of human cancers. This study aims to evaluate the correlation between two single nucleotide polymorphisms (SNPs) in the gene: rs1042522 and rs1642785, and a group of Iraqi patients suffering from pre-diagnostic acute myeloid leukemia (AML). Blood samples were collected from sixty patients (26 males and 34 females) and sixty controls (26 males and 34 females); these subjects were matched in gender, age, and ethnicity. Genomic DNA has been extracted fro

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Iraqi opposition press from The P.M. Yaseen Al-Hashimi second term till the death of king Ghazi ( 1935 – 1939 )
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At the beginning of 1935 theMinistry of (Yasin AL-Hashimi) was formed which was the result of the (Sulayikh)Conference .The new ministys policy was towards the authority of the one party and the exclusivity of power.The policy of (Yasin AL-Hashemi)has faced severe campaigns from the AL-Ekhaa and AL-Ahaly newspapers.The new ministry like its predecessor ministries . When it faces criticism from opposition newspapers .its shutting down newspapers and not accepting requests for them. Some opposition newspapers named Yassin AL-Hashemi (the dictator).Iraqi opposition newspapers have been neglected and deprived of press freedom although they were the main factor in educating the community and representing the public opinion of people . Lt appe

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Publication Date
Sun Jun 03 2012
Journal Name
مجلة دراسات دولية
مستقبل العلاقة مابين العراق والولايات المتحدة الامريكية لمرحلة مابعد انسحاب القوات الامريكية عام 2011
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مـن المعـروف ان طبيعـة العلاقـة مـا بين العـراق والولايـات المتحـدة الامريكيـة تتمتـع بأهميـة بالغــة في الاوســاط السياســية ودوائــر صــنع القـــرار في الولايــات المتحــدة الامريكيــة لمــا لهــا مـــن انعكاسـات علـى مصـالح الاخـيرة في المنطقـة، وفي مقـدمتها أمـدادات الطاقـة، وعلـى الصـعيد نفسـه تنظر القوى السياسية العراقية الى هذه العلاقـة مـن زوايـا مختلفـة ولكنهـا جميعـا تقـع في خانـة الاهميـة

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Public Budget and the Roles of Legislative and Executive Power Regarding It with Reference to Iraq)2004-2011)
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The public budget is regarded a main tool for economic and social development. The preparation of the public budget constitute an important stream which enriches the developmental efforts and the definition of its priorities, therefore it is the focus point of many specializations. The public budget has numerous functions. It is a means to precise and to execute the political and economic goals of the executive authority, a mirror of the economic structure which reflects its strength and weakness points, specifies its revenues and others. Since the parliament is the voice of the society which expresses its interests, then, it must monitor the performance of the government so that the participation of the legislative authority in

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Publication Date
Mon Mar 15 2004
Journal Name
Sciences Journal Of Physical Education
Setting standards for some offensive skill abilities according to basketball playing positions for Iraqi youth
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لا يزال المهتمون بلعبة كرة السلة يبحثون عن إيجاد الوسائل الأكثر أهمية وصولاً إلى ما تطمح إليه الدول لتحقيق افضل المستويات في نواحي اللعبة كافة من خلال التغلب على المعوقات التي تحول دون تقدمها إلى الأمام بالدراسة والبحث. ومن هذا المنطلق انصب البحث في ضرورة معالجة القصور الناتج عن عدم وجود المعايير ذات العلاقة باختبارات قدرات اللاعبين وعلى وفق مراكز اللعب ولا سيما المهارية الهجومية مما شكل ذلك ضعفاً في أعداد و

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Publication Date
Thu Jul 22 2021
Journal Name
مجلة العلوم الاجتماعية والتربوية
تعرض المراة العراقية لبرامج قناة ام بي سي العراق الفضائية وحدود الاشباعات المتحققة عنها
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