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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
Tue Dec 15 2020
Journal Name
Al-academy
Characteristics of Environment in Contemporary Iraqi and Iranian Pottery A Comparative Study (Saad Shakir- Muhammad Mahdi) A Model: قحطان عدنان محمود
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The Iraqi and Iranian pottery has a significant role in the contemporary world pottery space, despite the fact that influences created those formulation, thus the researcher supposes that there is a relation between the potter and his environment within Iraq's environment and Iran's environment, which are similar at times and different at other times. The researcher, hence, found himself in front of a number of questions:
1- How much was the Iraqi potter inspired by the environment compared to the Iranian potter?
2- Has the Iraqi and Iranian pottery been really inspired by the environment items or there were modified metaphors?
The current research aims at (identifying the influential environmental characteristics in the Iraq

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Standards of creditworthiness of customers and their impact on the liquidity of Iraqi private: Applied research in a sample of Iraqi private commercial banks
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Customers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w

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Publication Date
Thu Jul 31 2025
Journal Name
Al–bahith Al–a'alami
New Recent Trends in Agenda Setting Studies n The Arab World
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This study aims to examine the main features of the new trends in agenda studies using the secondary analytic approach in analyzing the newest studies in agenda-setting issues from 2007 till 2017, in addition to the quantitative approach.
The researcher has analyzed 110 studies -75 foreign and 35 Arabic - to determine, describe and evaluate the key research trends which came in Arabic and foreign agenda-setting studies. The results confirmed that studies of the agenda theory are increasing steadily worldwide with diversity in the theoretical trends and used research tools. In addition, primary studies focus on content analysis and the survey approach (method). Also, most Arabic agenda-setting studies used the traditional methods and k

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Concept And Importance Of Detection Failureś Possibilities Of Corporation Proposed Model For Application In The Iraqi Environment
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Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting  a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a  number of academics professionals experts, in addition to  financial analysts  and have concluded a set of conclusions ,  the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve

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Publication Date
Sun Mar 01 2009
Journal Name
Al-khwarizmi Engineering Journal
A Proposed Artificial Intelligence Algorithm for Assessing of Risk Priority for Medical Equipment in Iraqi Hospital
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This paper presents a robust algorithm for the assessment of risk priority for medical equipment based on the calculation of static and dynamic risk factors and Kohnen Self Organization Maps (SOM). Four risk parameters have been calculated for 345 medical devices in two general hospitals in Baghdad. Static risk factor components (equipment function and physical risk) and dynamics risk components (maintenance requirements and risk points) have been calculated. These risk components are used as an input to the unsupervised Kohonen self organization maps. The accuracy of the network was found to be equal to 98% for the proposed system. We conclude that the proposed model gives fast and accurate assessment for risk priority and it works as p

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
أثر التوجه السوقي والتعلم المنظمي في أداء الأعمال دراسة استطلاعية لآراء عينة من مدراء المصارف العراقية
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The study tackles the market orientation and the organizational learning as independent variables each included three sub-dimensions, and the variable of business performance as affiliated variable. These three variables have interacted to form the framework around which the study revolves. Since the banking sector has become an important part of which service sector is made, as well as it represents the basic pivot for the process of building and the development of the economies of countries, the Iraqi banking sector have been taken to be the sample of this study. A nonrandom sample of nine Iraqi banks was chosen, including four state banks (Al-Rafdain, Al-RaSheed, Industrial Bank, and Agricultural), and five private banks (Bagh

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
TECHNIQES OF SURREALISM: A STUDY IN TWO NOVELS BY THOMAS PYNCHON, V. AND THE CRYING OF LOT 49
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Surrealism is a twentieth-century literary and artistic movement oriented toward the liberation of the mind. Surrealism is a reaction to the philosophy of rationalism which was believed to be the cause of the disaster of World War I. It emphasizes the expression of the imagination as revealed in dreams and presented without conscious control, the unexpected juxtapositions of objects, the withdrawal of the self, and the exploitation of chance effects.
Surrealism began in Paris in the early 1920s, as Europe emerged from the devastation of World War I. A group of writers, artists, and filmmakers, led by the poet André Breton, adopted the word surréaliste (meaning, roughly, "super-real") as a label for their artistic activities. Influen

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
أثر الديستوبيا في تشكيل الزمن الروائي في الرواية النسائية العراقية
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The Idea of our tagged research (The Impact of Dystopia In the
Formation of Narrative Time) Is summed up by monitoring the theme
of dystopia and Its impact on shaping the techniques of narrative time,
and In order to prove the Idea of our research, our choice focused on
the fictional production of a group of Iraqi women novelists that was
published In the time period (2003 AD-2020 AD) Through this theme,
we monitored how the temporal paradoxes operate from anticipation
and retrieval In the fragmentation of the narrative time, whichh in turn
presented a picture of the Iraqi reality In which the human Image
crumbled and its values were shattered and fragmented.

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Discriminant Analysis to Assess Deprivation Index in Iraq
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The aim of this study is to achieve the best distinguishing function of the variables which have common characteristics to distinguish between the groups in order to identify the situation of the governorates that suffer from the problem of deprivation. This allows the parties concerned and the regulatory authorities to intervene to take corrective measures. The main indicators of the deprivation index included (education, health, infrastructure, housing, protection) were based on 2010 data available in the Central Bureau of Statistics

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Publication Date
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
Health Awareness Throush Communication Media
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Means of communication has a great impact on all fields of awareness including health awareness by increasing the knowledge of community about health and developing their abilities to improve human health and cultural awareness. According to the importance of health awareness for a community to develop their intellectual and physical integrity, the researcher has found that it is essential to know the role of means of communication as a source of information for many students being active and main segments to build their society intellectually, socially and economically.

The research has focused on the study of health awareness among students and their health knowledge derived from the means of communicat

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