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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
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
دور قبیلة ربیعة في تاریخ المشرق في العصر الراشدي والأموي
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Rabi’a played an important part in the conquer of the east. This tribe had
asked to conquer the fareway provinces, in spite of these difficulties, Rabi’a
did that and settled in.
This tribe was among the opposition of the Umayyad caliphate in the east,
because this tribe thinks that the caliphate was with the Mudhariyat and
Qaisiat tribes who were their enemies.
In spite of that, they were very limited cases in which Rabi’a was the
adherence of the caliphate against her enemies like Al-Harith b. Surieg , and
were against Qutaiba b. Muslim al- Bahily.
Rabi’a assisted Amr b. Muslim movement against the Umayyad governor
Qutaibe, because the later wanted to sent her faraway from Mawara al- Nahar.
Rabi

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Economic Reform in attracting Direct Foreign Investment in EYGPT
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  Developing countries have depended since long time on the developed countries to increase the levels of development and improving rates of growth direction to the  best way where taking this dependence many shapes influenced by the evolution  form of international relations and this dependence shows how the great deficiencies in sources of local financing, which called  developing countries to increase their reliance on external funding sources, represented in the form of grants, subsidies, loans and foreign investment, pursuing States in that the application of economic reform policies in pursuit of faster economic growth and restructure its economy and achieve economic stability. In the early eighties of the last

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Participatory Budgeting in Improving Performance in light of Covid 19
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The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Role of Digital Repositories in Developing Teacher Performance in the Primary Stage
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Abstract

Digital repositories are considered one of the integrated collaborative educational environments that help every researcher interested in developing the education and educational process. The learning resources provided by the repositories are suitable for every researcher, so digital information can be stored and exchanged by ensuring the participation and cooperation of researchers, teachers, and those who are interested, as well as curricula experts, teachers, and students, to exchange each other’s experiences in constantly updating that information as a reason for developing their performance in education. This reveals the importance of the role of educational digital institutions by providing and

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
دور قبیلة بجیلة في التاریخ العربي الإسلامي في العصر الأموي
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The Bajilian had their important part in the first civilian war between
Muslims. Whether they were against the Umayyad caliphate or with it, who
were small in number, but they had their important part in that actions.
The Bajilian who were against the umayyad caliphate had an important
role in the fall of Umayyad monarchy.
The tribe connections between the bajilians were stronger than their
political differences, which had influnces in that time. The bajilians who were
in muawiya palace were a good diffencer for the bajilian who were in the side
of the caliph ali. They managed to be their medicater in the muawiya palace. 

There were big efforts giving by others in order to decrease the bajilian
eff

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of monetary policy tools in stimulating local investments in Algeria
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Abstract

The various countries seek to encourage their local investments through the various policies they follow. The most important of these is the monetary policy, which is a means and procedures taken by the monetary authority to control the supply of money and maintain its stability of its financial impact on economic activity.
       The effect of monetary policy is to stimulate domestic investment through money supply that is inversely related to the interest rate and a direct relationship with domestic investment. When money supply increases, interest rates fall and local investment growth rates rise, but when the rise in money supply is high, Inflationary measure

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The role of artificial intelligence in revolutionizing the clothing and textile industry
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 The integration of AI technologies is revolutionizing various aspects of the apparel and textile industry, from design and manufacturing to customer experience and sustainability. Through the use of artificial intelligence algorithms, workers in the apparel and textile industry can take advantage of a wealth of opportunities for innovation, efficiency and creativity.
The research aims to display the enormous potential of artificial intelligence in the clothing and textile industry through published articles related to the title of the research using the Google Scholar search engine. The research contributes to the development of the cultural thought of researchers, designers, merchants and the consumer with the importance of integ

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Social and Psychological Abuse towards Elderly People Living in Elderly Home: Social and Psychological Abuse towards Elderly People Living in Elderly Home
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Abstract

This study aims to identify the social and psychological abuse towards elderly people by others, to identify the difference of social and psychological abuse towards elderly by others according to the variable of gender (male and female). Additionally, to identify the difference of social and psychological abuse towards elderly by determining the one who is responsible of abusing (son, daughter, spouse, etc.). To achieve this aim, the researcher designed a scale to identify the social and psychological abuse towards elderly by others. The results showed that this sample exposed to psychological abuse by different sides due to lacking of powers. Besides, the result showed that there are no signifi

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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
The Role of Social Media in Changing Media
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Media theories and studies have provided many diligences on the concept of social media and the circle of influence, including the theory of social marketing which deals with how to promote ideas espoused by the elite in a society to become a recognized social value. The emergence of social networks provided a revolutionary breakthrough, taking the media to unprecedented horizons; and giving its users great opportunities to influence and move across borders without restrictions and censorship, except in a relatively limited manner.

So, the emergence of social media has created channels of live broadcasting from its audience in a method of development that changes the essence of the known communication theories; a

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The role of prophetic Sunna in solution of social problems
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Allah created the human from clay and made the system of marriage between male
and female as a reason for life continuity and human staying. This system produced an
organization called (the society) which is defined as a group lived in limited time and place.
Islam put fundamental and conditions of the righteous society in the Holy Quran and
prophetic sunna. Islam also put the solutions for problems (if they got) , naturally, these
problems may happened because of the nature of the life.
The problem of the research is summarized by that the problems of the society
enlarged in our Islamic society more than time ago. In the same time , some solution are
imported from west and east and from scientist and ignorant wit

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