The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The Idea Of The Research Tagged "Enhancing Auditor Reporting In Light Of International Assurance Standards And Their Reflection On Activating The Credibility Of Sustainability Reports" The Research Problem Was Represented By One Question, Which Is That “International Assurance Standards Have An Effective Role In Strengthening Auditor Reporting And Activating The Credibility Of Sustainability Reports.” The Aim Of The Research Is To Clarify The Concept Of Auditor Reporting And The Role Of International Assurance Standards In Developing And Strengthening It, As Well As The Role Of International Assurance Standards In Enhancing The Credibility Of Sustainability Reports. The Research Reached Several Conclusions, The Most Important Of Which Is The Existence Of A Great Desire On The Part Of Auditors To Develop Their Professional Capabilities And Shift From Traditional Auditing To Auditing And Examination And Providing Assurance Services In Accordance With International Standards. The Research Also Reached Several Recommendations, The Most Important Of Which Is That Audit Organizations And Bodies Should Focus On Developing Their Cadres In Terms Of Courses. Conferences and Workshops in the Field Of Assurance Services In Accordance With “International Assurance Standards.”
The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms
amounting to 47 brokerage firm. The resea
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This study aims to propose a novel research model to test the nexus between green human resource management processes, strategic excellence and the sustainability of educational institutions in Iraqi academic settings.
This examination in Iraqi higher education is finalised across three key stages: determining the knowledge gaps, reviewing the literature and building the hypothesised conceptual model. A case study complemented by a quantitative methodology using Statistical Package for the Social Sciences (SPSS) and Analysis of Moment
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Social reform is the main pillar of the organization of societies. Therefore, all religions and theories were directed to focus on this aspect as the most important element for the development of economic and cultural development. In addition to the analysis and application of the Islamic Sharia, he did not present a theory, but offered real solutions and remedies to the crises in our Arab and Islamic societies alike, despite the criticism directed at him. Z his opinions.<
... Show MoreBackground: Intense pulsed light (IPL) devices produce polychromatic incoherent high-intensity pulsed light with a specified wavelength spectrum, fluence, and pulse duration through the use of flashlamps and bandpass filters. Similar to lasers, IPL devices operate on the selective photothermolysis principle, with melanin acting as the chromophore. Despite this similarity, they are constructed differently and produce different amounts of light Aim of the study: To investigate the efficacy of IPL home-use device in hair reduction technique for women with unwanted facial hair. Subjects and methods: The study was conducted in Baghdad on forty-five female subjects with Fitzpatrick skin phototype (II to IV) and black, brown hair in a period of ei
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Social reform is the main pillar of the organization of societies. Therefore, all religions and theories were directed to focus on this aspect as the most important element for the development of economic and cultural development. In addition to the analysis and application of the Islamic Sharia, he did not present a theory, but offered real solutions and remedies to the crises in our Arab and Islamic societies alike, despite the criticism directed at him. Z his opinions.
The aims of the research is to know the role of strategic to manage the human resources in enhancement the process of knowledge management in the Ministry of Transportation , In addition to the effects occurred on outcomes for both the managers and practitioners .
For the purpose of achieving the objectives of the research , the researchers designed a questionnaire that included (40 Points for collecting the primary data from the sample of the research which contained (51) indiviluals. In light of that, the data was to collect and analyzed and hypotheses were tested by using the (SPSS) Program, and a number of statistical techniques was used to attain the goal of the research such as the means , Sta
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The current research aims to identify the effect of the Bransford and Stein model on the achievement of fifth-grade literary students for geography and their reflective thinking. To achieve the objective of the research, the following two null hypotheses were formulated:
- There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental group students who studied geography using the Bransford and Stein model and the average scores of the control group students who studied the same subject in the usual way in the achievement test. 2- There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental gr
The railways network is one of the huge infrastructure projects. Therefore, dealing with these projects such as analyzing and developing should be done using appropriate tools, i.e. GIS tools. Because, traditional methods will consume resources, time, money and the results maybe not accurate. In this research, the train stations in all of Iraq’s provinces were studied and analyzed using network analysis, which is one of the most powerful techniques within GIS. A free trial copy of ArcGIS®10.2 software was used in this research in order to achieve the aim of this study. The analysis of current train stations has been done depending on the road network, because people used roads to reach those train stations. The data layers for this st
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Tourist business organizations face a challenging and the risks dynamic environment reflected its impact on the community and generate extra under pressure in the responsibilities and burdens of exceptional and affected much of factors, accidents and risks as a result of the actions and attitudes of disasters variety may exceed the geography of States border, which requires the absorption of risks facing the tourism and how to manage and deal with them scientific and reasonable grounds for the diagnosis and treatment of risk and how to reduce the aggravation and the different kinds.
As risks affecting the most important and vital to organizations as a tourist aspects of the market share and styles tourist
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The study aims to identify the impact of electronic games on increasing the dropout rate among students in the basic stage in Jordan from their teachers’ point of view. The study adopted a descriptive survey method. Its community consisted of all fe(male) teachers of the basic stage in public and private schools, (First Amman, Irbid, and special education in Zarqa and Amman). The electronic questionnaire was used as a tool for the study. The results have shown that the effect of electronic games on increasing the dropout rate among students in the basic stage in Jordan was high. Besides, there are statistically significant differences due to the gender variable for males. There are statistically significant differences due to the varia
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