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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
Wed Sep 15 2021
Journal Name
Al-academy
The concept of stigma and its representations in the Arab theatrical text (The Sultan, Al-Ha'ir play, by choice): نزار شبيب كريم - علاء حاتم محسن
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The research deals with the concept of stigma as one of the important phenomena that cast a shadow over the nature of the individual, his being and his personality through the inferior view with which he confronts in society, and (Sartors) indicates in this regard that stigma may lead to negative discrimination that leads to many defects, in terms of obtaining On care, poor health, service, and frequent setbacks that can damage self-esteem. The first roots of this phenomenon go back to the Greek civilization and what the Greeks used to burn and cut off some parts of the body and then announce to the nation that the bearer of this sign is a criminal. In addition to the Arab peoples living from setbacks that contributed to the exacerbation

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Publication Date
Mon Dec 26 2022
Journal Name
Journal Of The College Of Languages (jcl)
Word-Formation Motivation of Diminutive Vocabulary in Russian and Arabic: Словообразовательная мотивация диминутивной лексики в русском и арабском языках
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The question of word–formation motivation is one of the most urgent problems of morphological features of diminutive vocabulary in the languages of different structures, Arabic – Semitic and Russian - Slavic. The relevance of this question lies in the fact that the analysis of morphological elements of word-formation motivation plays an important role not only in identifying formal and semantic connections between different units of the same language, but also has an applied value in the comparative study of different languages. Taking in to account that word-formation motivation is usually considered sequentially in order to identify motivational relationships of this type of vocabulary, we will study motivation in comparative analy

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Publication Date
Thu Jul 31 2025
Journal Name
Adab Al Rafidayn
The State of the Practical Application by Students at Department of Information and Technology and Libraries/ Institute of Administration-Al-Rusafa: A Developmental Evaluative Study
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Practical application is an effective tool for preparing qualified scientific and technical cadres if applied correctly and efficiently. In addition to being the complementary part of everything that has been studied in the years of study, it is a scientific linking tool between theory and application. Here lies the importance of this research in clarifying the central and important role that practical application plays in general in raising the scientific level of the student, and the extent of the suitability of the curriculum and means of practical application and the extent and needs of the students applying at the Institute of Administration - Rusafa - Department of Information Technology and Libraries. This research attempted to answe

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Difficulties Facing the Schools of Challenge and Resilience and their Relationship to Motivation towards School Work for Its Workers in Hebron Governorate
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The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of An Instructional Program on Pulmonary Tuberculosis Patients Quality of Life Concerning General Health-Related among sample in Baghdad City
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Objective(s): This research aims at evaluating the quality of pulmonary tuberculosis patients life before and after applying the suggested instructional program, and to find out relationships among distribution of an overall assessment quality of life improvement and socio-demographic characteristics variables. Methodology: Self controlled design studying effectiveness of applying instructional program on quality of life for pulmonary tuberculosis patients among sample size (65) patients from primary health care centers/AL-Sadur City sector-the consultation clinic of chest and respiratory diseases at AL

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Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Aesthetic values of the decorations heterogeneities in Islamic architecture: وسام كامل عبد الامير، أشرف كامل عبد الامير
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Covariance technique represents a design to bring out the decorative components And organized in unfamiliar a manner Turn to custom patterned to make a qualitative difference in the pattern of the general composition of the implicit overall,question research problem emerges Based on the above, (Is the aesthetic values of the property heterogeneities in Islamic architecture configurations decorations?). Detect it through the knowledge of the species and decorative components containing heterogeneities And his methods within each of Iraq and Iran and theoretical framework try to monitor the opinions and threads aesthetic perception in the Islamic and Construction decorative art formations in Islamic architecture and features of heterogenei

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Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Land Use/Cover Change Analysis Using Remote Sensing Data: A Case Study, Zhengzhou Area, Henan Province, China
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In the last two decades, arid and semi-arid regions of China suffered rapid changes in the Land Use/Cover Change (LUCC) due to increasing demand on food, resulting from growing population. In the process of this study, we established the land use/cover classification in addition to remote sensing characteristics. This was done by analysis of the dynamics of (LUCC) in Zhengzhou area for the period 1988-2006. Interpretation of a laminar extraction technique was implied in the identification of typical attributes of land use/cover types. A prominent result of the study indicates a gradual development in urbanization giving a gradual reduction in crop field area, due to the progressive economy in Zhengzhou. The results also reflect degradati

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Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Effect of Acetic Acid on Electrochemical Behavior of Sealed AA2319-T3 Al-Alloys Anodized in Phosphoric Acid Electrolytes
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Abstract

      The present study investigates the effect of acetic acid on corrosion behavior and its potential of hydrothermally sealed anodized AA2319-Al-alloys. Anodizing treatment was performed in stagnant phosphoric acid electrolyte with or without addition of acetic acid. Hydrothermal sealing was carried out in boiling water for each anodized specimen. The open circuit potential of the unsealed and sealed anodized samples was examined using open circuit potential measurement for the purpose of starting in scanning polarization diagrams. The potentiostatic polarization technique measurements were performed to assess corrosion behavior and sealing quality (i.e., degree of sealing) of

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Educational -Learning Design in the Achievement and Motivation of Students in the High School towards Art Education: كنعان غضبان حبيب
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  The present study aimed at ((building an educational -learning design based on the theory of Merrill in (CDT) and measuring the effectiveness of this design in the motivation and achievement of the high school fifth grade students to art education in the subject of the history of modern art)). The research community is made of fifth grade preparatory students in the secondary school of Umm Ayman in the Directorate of Education of Baghdad / Ar-Rusafa in a simple random way. The study sample (58 students) was chosen from section (e) to study according to Merrill theory (CDT) and section (d) to study according to the traditional way.
The pilot design of the control and experimental equivalent groups that have partial control in t

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Publication Date
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Women's Self-care Instructions concerning Wound, Perineal & Urinary System Care post cesarean section in Baghdad teaching hospital
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Aim: to determine the effectiveness of women's self-care instructions on their post cesarean section care in Baghdad
teaching hospital.
Methodology: The present study used quasi-experimental study design in maternity words in Baghdad teaching
hospital. The sample was collected and follow up for the period (15) January 2014 until 15 May 2014 Nonprobability
(purposive sample) of (100) women post cesarean section divided in to two groups (50) women post
cesarean section considered as a study group, and another (50) women post cesarean section considered as the
control one, A questionnaire designed as a tool to collect data fit the purpose of the study a questionnaire include
demographic variables, Reproductive variables

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