The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depending on the standards internal IIA InstituteAnd taking into account a framework COSO and COBIT, and Sarbanes-Oxley Act,surveyed a sample of accountants, academics and professionals working in the sector, states and the private sector and the views of auditors as well as members of the boards of some companies in Iraq, about the status of a proposed framework for the internal audit function.
رافقت القسوة الانسان منذ القدم وكثيرا ما تم الخلط بينها وبين العنف لشدة التقارب بينهما , وهنا يحاول البحث ان يفصل بين كلا المفهومين ويتفرد بمفهوم القسوة, الذي سلط عليه الضوء في المسرح لأول مرة على يد الفرنسي(انطوان ارتو) في محاولة للكشف عن المعالجة الاخراجية التي قدمها المخرج العراقي(صميم حسب الله) لمفهوم القسوة في مسرحيته الموسومة (خريف) ويتضمن البحث نبذه (مفهوم القسوة في الفكر الانساني) وكذلك (الق
... Show MoreUrban Development refers to many topics such as: increased population density, city size, and individual’s production, distribution of technology and the growth of commercial, industrial and service professions. Such development is linked to the coordination of social and cultural trends in order to achieve social progress and economical prosperity. Knowledge as a topic now is known as intellectual capital wich led to upgrae the concept of urban development to be extended into many fields of knowledge, for example, cultural, social and human development to move the level of community culture into a new better standard.
The research adopted the urban transformation based on knowledge as an important factor in gr
... Show MoreTwenty four soil samples were collected from different sites in north sector of East Baghdad oil field, Iraq , and analyzed to assess the impact of urbanization and industrialization essential pollution. The soil samples were analyzed for heavy metals (As, Cd, Cr, Cu, Hg, Ni, Pb, and Zn) by using inductively coupled plasma–mass spectrometry (ICP-MS). Mean concentration of heavy metals in soil samples follows this pattern: Zn > Ni > Cr > Cu >Pb > As> Cd> Hg. The results show significant variations (lower and higher) in the concentrations of heavy metals compared with local and world studies, this variation is attributed to the natural anthropogenic sources. The pollution of studied soil was assessed using many soil
... Show MoreThe problem of research is the need to find out the obstacles and difficulties facing women in accessing leadership positions at the University of Baghdad from their point of view. The importance of research comes from the importance of women in the university and their vital role in the development of society. The research objectives summarized the most important obstacles facing women Access to the leadership positions in the university and the relative weight of these obstacles as well as trying to identify differences in their view of these obstacles according to the variables of specialization (scientific, human) and the scientific title (Professor, Assistant Professor, Teacher, Assistant Lecturer). They were (144) university female
... Show MoreNegotiation is considered as one of the most important kinds of communication in the contemporary organizations, which depend on the important role of managerial information systems in providing necessary and suitable information for success of the negotiation process.
Accordingly, this study aims at measuring the extent of the variables effect of managerial information system in the negotiation process.
To achieve this study, two hypotheses were chosen; the first is the correlation relation and the second is the effect, and statistical means represented by correlation coefficient "Spearman" and (R2) were used.
A Number of conclusions were
... Show MoreMany waste materials can be repurposed effectively within asphalt concrete to enhance the performance and sustainability of pavement. One of these waste materials is sawdust ash (SDA). This study explores the beneficial use of SDA as a substitute for limestone dust (LD) mineral filler in asphalt concrete. The replacement rate was 0%, 15%, 30%, 45%, and 60% by weight of total mineral filler. Scanning electron microscopy (SEM) was employed to assess the surface morphology of Sawdust (SD), SDA, and LD. In addition, a series of tests, including Marshall stability and flow, indirect tensile strength,moisture susceptibility, and repeated uniaxial loading tests, were conducted to examine the performance characteristics of asphalt mixtures of diffe
... Show MoreContext has a significant impact on the interpretation of Qur'anic and literary texts, especially in ancient Arabic poetry since that language is no longer considered as a contemporary understandable language. Hence this research is entitled: (the impact of context on the morphological semantics in the Diwan of Abi Al-Aswad Al-Dau’ali) and the morphological meanings indicated by the morphological formula which lack the combination of other contextual clues. The researcher depended on the analytical approach to show the impact of pairing occurring between the contextual elements on determining the morphological meaning.
The most important findings reached at:
1- Context has a great impact in dispelling the possibilities arising fr
The phenomenon of terrorism is one of the most serious challenges facing the world at present. So this concept has occupied a great deal of interest of researchers and scholars in the relevant disciplines. There is no doubt that the study of the concept of terrorism requires a study of its various aspects. However, this study will be limited to knowing the role of television channels in providing the public with information about terrorist events, the extent to which young people rely on these channels to shape their attitudes towards terrorism issues. This study also seeks the relationship between satellite television channels and terrorism based on the relevant media li
... Show MoreThis research presents the results of the tests of the physical, chemical and biological treatments performed on the industrial effluent of Al-Rashid Factory for vegetable oils during January to July, 2010. Some environmental parameters such as temperature, electrical conductivity(ec), Biological oxygen demand(bod), chemical oxygen demand(cod), total suspended solids(tss), dissolved oxygen(o2) and total dissolved solids(tdc) have been investigated. The study shows that the industrial effluent contains a percent of organic pollution and in different values, and that it is responsible for the (bod), which records (5.15-67)ppm, while the (cod) ranges between (25-170.5)ppm, the (ec) values range between (
... Show MoreThis study was designed to evaluate the effects of cellulose membranes produced by Acetobacter xylinum bacteria, after enrichment of the growth media with Alzahdy palm dates syrup to enhance cellulose production for reducing the contamination of locally-produced white cheese with pathogenic bacteria. Cellulose was vitally activated by incubation with both probiotics Lactobacillus acidophilus and Lactobacillus plantarum and the effectiveness of the produced cellulose membranes was measured by studying six characteristics: elongation, tensile strength, membrane rupture, permeability to oxygen, permeability to water vapor, and thickness (mm). The produced membranes showed remarkable functionality and characteristi
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