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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 Jan 05 2010
Journal Name
Political Sciences Journal
بعض الملاحظات على القانون رقم 35 لسنة 2007 قانون العمل الصحفي في كوردستان
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بعض الملاحظات على القانون رقم 35 لسنة 2007 قانون العمل الصحفي في كوردستان

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposition Framework to Application Kaizen Cost Technique of to realization Target Pricing: Practical Study in the Al-Muthanna Cement Company
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The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
أثر العامل النفسي في حدوث اللثغة عند الأطفال/ دراسة صوتية
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  Language is a gift from God to His servants, as it is a tool of communication, rather it is a tool of life, and without it, life cannot be straight and complete.

  A language is a kind of substitution. A vocal disorder that  may be a disease of speech, and it is one of the obstacles caused by organic and congenital causes, perhaps the common one is genetic.If we separate between lisping in children and separating it from what happens in adults, we find that lisping in children may have psychological causes as well as other ones, this is what we will show in this research.

Key words: psychological factor,lisps,children,vocal study .

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
أثر العامل النفسي في حدوث اللثغة عند الأطفال/ دراسة صوتية
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Language is a gift from God to His servants, as it is a tool of communication, rather it is a tool of life, and without it, life cannot be straight and complete.

  A language is a kind of substitution. A vocal disorder that  may be a disease of speech, and it is one of the obstacles caused by organic and congenital causes, perhaps the common one is genetic.If we separate between lisping in children and separating it from what happens in adults, we find that lisping in children may have psychological causes as well as other ones, this is what we will show in this research.

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Publication Date
Sun Mar 01 2026
Journal Name
مجلة الاربعين المحكمة
أثر التحولات السياسية والحراك الشعبي في الزيارة الأربعينية: دراسة تاريخية
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تهدف هذه الدراسة إلى استقصاء العلاقة الديناميكية بين التحولات السياسية والحراك الشعبي وتأثيرهما في تجسيد الزيارة الأربعينية في العراق، من خلال تحليل تطورها الرمزي وتفاعلها مع سياسات الحكومات العراقية المتعاقبة منذ تأسيسها عام 1921 وحتى مرحلة ما بعد 2003. تُفصل الدراسة كيفية تعامل السلطات العراقية المتعاقبة مع الزيارة الأربعينية، مع تسليط الضوء على اعتبار الزيارة منبراً للتعبير عن الحراك الشعبي والرفض للإجرا

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
An Experimental Study on the Effect of Shape and Location of Vortex Generators Ahead of a Heat Exchanger
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An experimental study is carried out on the effect of vortex generators (Circular and square) on the flow and heat transfer at variable locations at (X = 0.5, 1.5, 2.5 cm) ahead of a heat exchanger with Reynolds number ranging from 62000< Re < 125000 and heat flux from 3000 ≤ q ≤ 8000 W/m2 .

In the experimental investigation, an apparatus is set up to measure the velocity and temperatures around the heat exchanger.                     

The results show that there is an effect for using vortex generators on heat transfer. Also, heat transfer depends on the shape and location. The circular is found t

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Publication Date
Tue Dec 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Adsorption of Cd(II) and Pb(II) Ions from Aqueous Solution by Activated Carbon
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Heavy metal consider as major environmental pollutants. Many of industrial wastewater effluents contain a wide range of these heavy metals. The adsorption of Cd2+ and Pb2+ metal ions from aqueous solution by activated carbon was studied. The results showed that maximum adsorption capacity occurred at 486.9×10-3 mg/kg for Pb2+ ion and 548.8×10-3 mg/kg for Cd2+ ion. The adsorption in a mixture of the metal ions had a balancing effect on the adsorption capacity of the activated carbon. The adsorption capacity of each metal ion was affected by the presence of other metal ions rather than its presence individually. The study showed the presence of other heavy metals attribute to the reduction in the activated carbon capacity, and the adsorp

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Publication Date
Fri Mar 15 2019
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Theoretical Study of the Energy Flow of a Two Stages Four Generators Adsorption Chiller
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This work is concerned with a two stages four beds adsorption chiller utilizing activated carbon-methanol adsorption pair that operates on six separated processes. The four beds that act as thermal compressors are powered by a low grade thermal energy in the form of hot water at a temperature range of 65 to 83 °C.  As well as, the water pumps and control cycle consume insignificant electrical power. This adsorption chiller consists of three water cycles. The first water cycle is the driven hot water cycle. The second cycle is the cold water cycle to cool the carbon, which adsorbs the methanol. Finally, the chilled water cycle that is used to overcome the building load. The theoretical results showed that average cycle cooling power

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Publication Date
Wed Dec 19 2018
Journal Name
Arab Science Heritage Journal
مصادر مصادر ترجمة الامام الكاظم عليه السلام
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The Iranian people from the people who entered Islam in the early Islamic conquest, and they are like the rest of the Islamic peoples harbor love and respect for the Ahl al-Bayt (as) and Imams (peace be upon them), was reflected in the historical and Adbyatem prose and poetic writings

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Education of Imam Sajjad (peace be upon him)
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If the living nations take care of the lives of their great people and their elderly, they will have the statues, build memorials and teach them their lives for generations, because they see this as support for their civilizations and to build their vocation. Their work, their knowledge, and their walk are living models that lead them to progress and happiness and achieve their desired good.
   And Imam Ali bin Hussein carpet (), which came as a real extension of the school of the Prophet Muhammad Muhammad bin Abdullah () and the school of his grandfather Ali bin Abi Talib ().
   For this purpose, this research sheds light on the educational curriculum when the Imam of the carpet (peace be upo

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