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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
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
The policy of Islamic legislation and its impact on the promotion of the values of justice and the fight against corruption: Legislation, Promotion, Values, Corruption, Justice, Collapse of Nation
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Since the advent of the sunrise of the immortal message, Islamic legislation has always established justice and the right guidance, and has prevented any perversion, injustice or corruption, with a divine system that called in its course the characteristics of the legislation on its general basis and its ability to develop, progressivity, and paving the way with a collective approach, accompanied by the worldly and moral punishment. When the corrupters went too far, reformers were delayed and values were missed; Mankind has been afflicted with the scourge of injustice and loss, and has lost sight of the approach that the Creator of the world has given to the people of the world, for what would guide them in their affairs sooner and later

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Publication Date
Mon Jan 01 2018
Journal Name
مجلة مداد الاداب الجامعة العراقية
صورة الولايات المتحدة الأمريكية لدى طلبة الجامعات العراقية دراسة مسحية
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اصبح مصطلح الصورة الذهنية من المصطلحات الشائعة التي يتزايد استخدامها في المجالات السياسية والإعلامية والعلاقات الدولية اذ اصبح يشكل اهمية كبرى لدى دراسي السلوك الانساني، فقد احتلت دراسة المصادر المتعددة التي يستقي منها الافراد انطباعاتهم عن الاخرين، وتعاظم الدور الذي تلعبه وسائل الاتصال في تدفق الصور عن الشعوب في ظل التطور التكنولوجي الهائل الذي يشهده عالم الاتصال حاليا، والذي يسمى بعصر السموات المفتوحة

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
بعض وظائف النبي صلى هللا تعالى عليه وآله وصحبه وسلم الواردة في القرآن الكريم
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The research included an introduction, and three functions
of the Prophet (peace and blessings of Allaah be upon him), a
machine and a companion, and a conclusion , the first function,
which is zakaah, and began with it because it is the basis of every
work, no work is accepted by Allaah except what was sincere to
him, as well as sincere intention, because accepting works is
entrusted with the

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
Developing the School Curriculum in a way Helps Raising the Values of Forgiveness and Acceptance
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تناولنا في هذه الدراسة التأكيد على تطوير المناهج الدراسية بأتجاه تنمية قيم التسامح والتعايش السلمي ، لان ثقافة التسامح باتت من الضرورات الملحة التي يفرضها الواقع الراهن لمواجهة العنف المجتمعي ، مما يوجب الحرص على ترسيخ القيم الانسانية ، لان التسامح من الصفات التي تحبها النفوس وتنجذب اليها القلوب .

والقيم الاخلاقية والسلوكية كالتسامح وغيرها ، من الامور الرئيسية لعمليتي التربية والتعليم في المدارس وال

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Developing the high performance practices to attain Organizational effectiveness
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Abstract

        This current research aims to make theoretical frame for the thoughts and principle knowledge for high performance work system ،also trying to know the role that high performance work system practices which is (Effective staffing، comprehensive training، providing work career، and employee participation) play to enhance the  organization effectiveness ، although knowing the principles of high performance work system which is: (Shared Information، Knowledge Development Performance and Reward linkage Egalitarianism)and its effect on the organizations. As well as defining the special concept of High performance wo

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Publication Date
Sun Oct 21 2018
Journal Name
Journal Of Planner And Development
تطوير مصفوفة تقييم المواقع الحضرية لتحقيق الاستدامة البيئية الحضرية
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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Developing the investment budgeting through evaluation of investment projects
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The aim of the research is to determine the impact of evaluating the investment projects in the development and preparation of investment budgets prepared by the economic units, since the investment projects are of an important and vital nature of the economic units, because these projects include the length of time for preparation and implementation and the accompanying period of this risk and uncertainties as well as need To the many funds to complete the project , The process of evaluating the implemented projects, which have been prepared an investment budget previously will contribute to the extent of matching the estimated data with the actual results or deviations, which is a step to avoid these errors in future p

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Crossref
Publication Date
Mon Jan 07 2013
Journal Name
Journal Of Educational And Psychological Researches
المشاركة الفاعلة لمديري الأقسام في المديريات العامة للتربية في عملية صنع القرار
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     The Decision Making Process (DMP) is considered the vital from the point of view intellectuals.  That is because of its effect on performance and the level of productivity of the workers in any organization. In the educational organization in particular, it plays a pivotal role in the technical, managerial and supervision fields.  In addition to the productivity there was a great effect on the moral of the workers in all part of the organization, self respect and the problem solving approach to all work difficulties and challenges.  All that leads to a better working environment where goals are achieved in a collaborative effort.

     According t

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Jorge Luis Borges: El hombre de las paradojas Estudio analítico de dos cuentos "el Alpeh y Los dos reyes y los dos laberintos"
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Resumen

     La literatura española tiene muchísimos de los grandes personajes y las figuras literarias que casi todos desempeñaron de una forma u otra un eficaz  e importante papel en el desarrollo de la literatura española en particular y la literatura universal en general, entre otros podemos mencionar el gran escritor de origen argentino Jorge Luis Borges sobre el mismo gira este trabajo de investigación.

    Sinceramente, podemos decir que el objetivo principal de ese trabajo de investigación es hacer conocer de una forma tan sencilla, tan simple y tan clara al lector público quién es Jorge Luis Borges quien procedía de una familia de próceres

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
Bayiyatan Abi Firas Al-Hamadaniy's on the horns of ad dilemma of prison and longing a stylistic analytical study
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Abstract

The current study aims to study one Firas Al- Himdani's  Romeyat poems (320 – 357 AH), he was one of sham poets in the era of the Abbasid as to know the glories of the knight and Arabic poet, whose message led to preserve the honor of the nation and Islam prestige , along with exposing the better one . His message includes Arabic merits and high values in respect of chivalry , encouragement , sacrifice , forgiveness and tolerance in addition to morality and patience .

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