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أثر تطوير معايير التدقيق العراقية في الإيفاء بمتطلبات الإصلاح ومناهضة الفساد: دراسة مقارنة تحليلية مع وضع إطار مقترح لتعديل دليل التدقيق العراقي رقم(6) بشأن تخطيط عملية التدقيق والإشراف عليه
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The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external auditor requirements of the financial community, which is reflected in the final outcome of the fight against corruption and hazardous forms and achieve the anticipated reform requirements.

In light of the findings the researchers several recommendations, including offering to emphasize the importance of conferences, seminars and workshops held as well as training programs to promote the importance of keeping up internationally recognized auditing standards to elevate effectively audit process and its role in the fight against corruption and the establishment of administrative reform expected.

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
أثر إستراتيجية خلايا التعلم في تنمية التفكير الناقد والتفكير التأملي لدى طلاب الصف الخامس الأدبي في مادة الجغرافية
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Find extract This research aims to find out (after learning strategy cells in the development of critical thinking and reflective thinking at the fifth-grade students in the geographic literary material). And follow researcher Almhnj demo for the purpose of achieving the goals of current research and design on an experimental group and a control with a test group after me and adopted chose researcher sample Find a way Mqsidih students of junior high Kadhimiya Boys of the breeding Baghdad / Karkh II and to verify the effectiveness of the search coined researcher hypotheses following cases: - 1. No statistically significant between the mean scores of the experimental group and the students taught her students that strategy differences (lea

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The impact of implementing the integrated education strategy on the academic achievement of the Arabic language curriculum for the seventh grade in the schools of Amman
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The study aims to identify the impact of the implementation of the integrated education strategy in the curriculum of the Arabic language for the seventh grade on the academic achievement in the schools of the capital Amman. The researcher adopted the experimental method, where two divisions of the seventh grade students were chosen from the secondary school for girls. The sample of the study was 60 students divided into two equal groups: 30 students represented the experimental group (A) and (30) students represented the control group. To collect the needed data, a test of (40) Multiple Choices was used. The results showed statistically significant differences between the mean scores of the experimental group who were taught acc

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The effect of deficiencies in the standards and tools used for the management of the banking system in the emergence of the financial crisis by focusing on the Basel 1and 2
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The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F

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Publication Date
Tue Feb 21 2023
Journal Name
مجلة علوم الرياضة
The Effect of using Linear programming and Branching programming by computer in Learning and Retention of movement concatenation (Linkwork) in Parallel bars in Artistic Gymnastics
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The aim of this study was to Identifying The Effect of using Linear programming and Branching programming by computer in Learning and Retention of movement concatenation(Linkwork) in parallel bars in Artistic Gymnastics. The searchers have used the experimental method. The search subject of this article has been taken (30) male - students in the second class from the College of Physical Education/University of Baghdad divided into three groups; the first group applied linear programming by computer, and the second group has been applicated branching programming by computer, while precision group used traditional method in the college. The researchers concluded the results by using the statistical bag for social sciences (spss) such as both

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Publication Date
Wed Jan 09 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Daniel's Model on the Acquisition of Concepts for the Arabic Language Curricula Among the Students of Department of Arabic Language in Colleges of Basic Education
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The current research aims to investigate the effect of a specimen of Daniel in the acquisition of concepts for the Arabic language curricula material to the students of the third phase of the Faculty of Basic Education Department of Arabic Language. The sample consists of (93) applications and a student of (47) students in the Division (A), which represents the experimental group which studied the use of a specimen of Daniel, and (46) students in the Division (B), which represents the control group, which studied the traditional way. The subject of unified two groups, which subjects the Arabic language curricula which includes six chapters.
The duration of the experiment is a full semester. The researchers also prepared a tool for mea

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Synthesis, Theoretical Study, and Biological Evaluation of Some Metal Ions with Ligand "Methyl -6-[2-(4-Hydroxyphenyl) -2-((1-Phenylethylidene) Amino) Acetamido] -2,2-Dimethyl-5—Oxo-1-Thia-4-Azabicyclo [3.2.0] Heptane-3-Carboxyylate
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Schiff base (methyl 6-(2- (4-hydroxyphenyl) -2- (1-phenyl ethyl ideneamino) acetamido) -3, 3-dimethyl-7-oxo-4-thia-1-azabicyclo[3.2.0] heptane-2-carboxylate)Co(II), Ni(II), Cu (II), Zn (II), and Hg(II)] ions were employed to make certain complexes. Metal analysis M percent, elemental chemical analysis (C.H.N.S), and other standard physico-chemical methods were used. Magnetic susceptibility, conductometric measurements, FT-IR and UV-visible Spectra were used to identified. Theoretical treatment of the generated complexes in the gas phase was performed using the (hyperchem-8.07) program for molecular mechanics and semi-empirical computations. The (PM3) approach was used to determine the heat of formation (ΔH˚f), binding energy (ΔEb), an

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Effectiveness of Woman's Personality between the Public and Private Event the Novel Feminist Iraqi 2003 - 2013
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After we completed this book search we must extraction most important the findings.
Event of war a majar impact on same as all human being but signed and its impact in the
psyche of iraqi woman unparalleled result of the suffering that were produced by these wars
that contributed to the destabilization of Her life at all levels a woman has lost her father,
husband and son an brother as well as extreme poverty caused by the economic blockade
brought in to existence wars that exacerbated the suffering was the woman to work and
economic in order to provide a living for her and her family and pre – empt the dreams and
ambitions so he excelled writer Iraqi in portraying the succession of wars that ate every thing
and

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Taking Advantage of the Modulation Method on the Manicans in sitting the Basic Template Iraqi Female Bodies
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The degree of the woman’s satisfaction on clothing depends, to a large extent, on the body measurements. If clothing is very wide, it shows her enormous and if it is too tight it may draw attention to the defects of the body. It may also lead to the compatibility or incompatibility of clothing with fashion. Whatever the quality of the garment in terms of sewing and design, the costume which is not suitable for body size may affect the physical style negatively and may give the wearer an improper look. Clothing was carried out without measurements and did not use models (templates). The method of preparation affected the overall appearance because it often did not fit the shape of the body completely. Therefore, people thought in many w

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Use some probability amputated models to study the characteristics of health payments in the Iraqi Insurance Company
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Abstract

Due to the lack of previous statistical study of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study was selected and applied in the Iraqi insurance company.

In order to find the convenient model representing the health insurance payments, we initially detected two probability models by using (Easy Fit) software:

First, a single Lognormal for the whole sample and the other is a Compound Weibull  for the two Sub samples (small payments and large payments), and we focused on the compoun

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing liquidity to improve bank’s profitability : An applied research - in a number of – Iraqi private banks
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The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq

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