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The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed questionnaire commensurate with the variables of the research problem and hypotheses. Questionnaire was distributed to the auditors of financial statements in the Audit Court, which reached number (100) questionnaire, the responses were (82) questionnaire are analyzed, representing a ratio of (82%). The most important results of the search importance of the use of professional judgment (Profile) to the auditor, including risk of bias and the inability to measure the risk of audit and was the method of selecting a plan preview that fit with the goal of choice, and select each of the size of the community in question and the sample size is appropriate, selection of of sample in a manner ensure the safety of their representation of the community it was drawn, that the application of the style of statistical sampling in an environment audit requires the auditor to be aware of the mechanisms for implementation of this method is sufficient to plan the audit process, taking into account the lack of bias in order to give each individual the same chance to be among the sample, as well as need to take into account the objectives of sampling and the characteristics of the society that will be taken from the sample and the nature of evidence required.

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Publication Date
Sat Jan 30 2021
Journal Name
مجلة الجامعة العراقية
المصادر التنظيمية للاحتراق ومحددات أداء العمل في ظل جائحة COVID -19 دراسة ميدانية لعينة من العاملين في هيئات الحماية الإجتماعية
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The problem of job burnout has become one of the main problems for researchers in social welfare organizations (social protection bodies) - one of the formations of the Ministry of Labor and Social Affairs. Its negative effects increased in light of the COVID-19 pandemic, and in light of the Corona pandemic, the pressures and burdens of workers varied, which resulted in high rates of anxiety, tension, and intellectual and physical exhaustion, and then negatively affected their efficiency in performing work at the individual and organizational level, especially after the increasing tasks of these Bodies in carrying out their role in achieving the general goals and objectives as being The general goals are that they are responsible for provid

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Publication Date
Mon Aug 01 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
فاعلية تصميم تعليمي - تعلمي على وفق انموذج توافقية المخ في التحصيل والتفكير المنظومي لدى طالبات الصف الأول المتوسط في الرياضيات
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Publication Date
Sun Oct 21 2018
Journal Name
Journal Of Planner And Development
الارتقاء بالمناطق التجارية المفتوحة دراسة ميدانية في المنطقة التجارية المفتوحة بشارع النهر منطقة الاسواق التقليدية في باب الاغا كحالة دراسية
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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
الوجود الفلسطیني في لبنان وانعكاسات الازمة الفلسطینیة على الوضع اللبناني: الوجود الفلسطیني في لبنان وانعكاسات الازمة الفلسطینیة على الوضع اللبناني
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Abstract:
The Palestinian existence in Lebanan is regard as active Arab powers
in political system in Lebanan. This existence arises exactly in Lebanan on 5 /
June / 1967. The Palestinians distributed from south to north, from Bayrouth

to Al-Bquaa, also they lived in Camps like (Tal Al-Zater), (Aen Al-hlwa, Mya –
Mya) and so on.
The armed Palestinian resistance breakout from these camps in
Lebanan against Israel, Lebanon rejected this conflict to avoid any
confrontation with Israel which have big military and high ability in different
aspects in addition security of Lebanan did not connected with security of
Arab states in other side the civil war which break out in Lebanon impact upon
Palestinians

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
الأسر العلمية العراقية وأثرها في ازدهار الحركة العلمية في مصر خلال القرن الثامن الهجري (أسرة الحافظ العراقي وآل الكويك أنموذجاً)
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the  civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation  , For the capital of the Abbasid Caliphate, the situation in  Baghdad, had changed in 656 AH/1258 AD,  the Iraqi migration  started security and safety, including scholars and writers, in addition to the presence of entire Iraqi families who immigrated to Egypt and resided there, including the family of Al-Hafiz Al-Iraqi The Ibn al-Kwaik family, the subject of the study, had an important impact on the scientific movement in Egypt.

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Publication Date
Wed Feb 06 2019
Journal Name
Journal Of The College Of Education For Women
الأراضي المفتوحة صلحاً في عصر الرسول والخلفاء الراشدین
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Islam has paid great deal of attention to land issue where has been
considered most resources for providing Muslims with water and food and
building on that we notice that the Islamic government worked hardly to give
attention ton the land especially newly included under control of Muslims
especially that they had got with out fighting or bloodshed but had been
included via reconciliation with the landlords so the Muslims had share in that
would be taken either in cash or in materials in a value would be differentiated
following several issues like type of harvest and method of watering the land
and religion of the landlords.
So Muslims had listed laws and rules that enable them typical investment
for that l

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
أنتاج الفقر في الدول النامية بين المفهوم والأسباب
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The poverty in the developing countries is output to under development as we consider welfare, where as when the poverty disappear that produced be the general development . Historically, in our countries, the underdevelopment is the result of colonialism period and what is associated with it of transferring the surplus abroad  and the disorder of production structure.  And at the present  time, the poverty is reproduced and aggravated in the last years as a result of many  internal and external reasons.Today, poverty is associated in many forms with the poverty previously.

 

المقدمة

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
أثر برنامج تنموي في الاستعداد الكتابي لطفل الروضة
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مشكلة البحث وآهميته :

تعد مرحلة ما قبل المدرسة من المراحل شديدة الأهمية في نمو الأطفال في هذه المرحلة تمتد رغبة الطفل في التعرف على العالم المحيط به ثم تتطور أنشطته لتصبح أكثر عمقا وأتساعا فتتضمن البيئة البعيدة عنه ، هذا فضلا على أن 50% من التنمية الذهنية للطفل تتشكل في السنوات الأربع الأولى من العمر وأن القراءة هي إحدى المكونات الأساسية التي تعززهذا الجانب من التنمية .

( أبو

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الحوكمة في تحسين الأداء الاستراتيجي للإدارة الضريبية
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:  The objective of this research is to demonstrate the possibility of applying the principles of corporate governance in the General Authority for taxes, as the goal to identify the basic requirements for the application of the principles of corporate governance in the GCT with an indication of the role of governance in improving the strategic performance of tax administration. The research was based in part applied to the analysis of the results form questionnaire designed to achieve the goal of the research .                           

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الشباب والمشاركة المجتمعية (دراسة ميدانية في جامعة بغداد )
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The importance the youth because they are the fundamental basis of the development process so to be an emphasis on their active participation in community building . When there is community participation the democratization . Will tazzfa community because the process of community participation and develop the capacity to carry on almsoulin among young people and will lead to culture of self confidence and alhawwar walaklauah . Beactivted and community participation for young people through several channels . Family , school , media and civil society organization as we discussed in the research factrstnat hinder community participation of youth in development . The most important factors that hinder participating based on patriarc

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