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The effect of international auditing standards in limiting financial violations in government service
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The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregularities, identifying their risks and addressing them by developing comprehensive measures to combat them. The research has reached many conclusions, the most important of which are 1) The violation is not only a breach of laws, neglect or negligence, but rather the Bureau considered to refrain from responding to its objections and remarks in violation as well 2) The research sample confirmed that it does not apply international auditing standards. The most important recommendations are 1) It is necessary to address To the application of international standards to ensure the progress of audit activities in a high quality, and standards must be set for the internal auditor to enable him to identify financial irregularities and provide advice and advice to higher management to address them 2) The need to answer the observations and objections of the Board of Supreme Audit, as delay and procrastination in answering is also a violation.

Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of GA3 and IAA on Growth and Leaves Content of Volatile Oil in Sweet Basil ( Ocimum basilicum L.)
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  The study was designed to invetigate the effect of two plant growth regulators (GA3 and IAA)on growth and leaves volatile oils of sweet basil .      The plants were treated with 200ppm concentration for each of the bove regulators after 2 monthes  of planting ,after 2weeks of the first treatment and after month of the first treatment .     The results showed an increase in plant height 25,35% ,number of large leaves 20,40% and percentage of volatile oils 200,100%respectively after one month of first treatment.

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Publication Date
Thu Oct 01 2020
Journal Name
Biochemical And Cellular Archives
EFFECT OF EXPRESSION OF TAFAZZIN (TAZ) ON THE DEVELOPMENT OF CERVICAL CARCINOMA
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: Cervical cancer representsone of the possibly preventable cancer. The study was designed to find the possible correlation of Tafazzin on the progression of cervical carcinoma. Two groups of paraffinized blocks were included. The study group of 30 cervical tumors as well as 15 biopsies of healthy cervical tissues. After sectioning on a positive charge, immunohistochemical application (IHC) was performed to detect Tafazzin expression. Nighnty percentage (27 out of 30) of the studies group showed positive overexpression as shown in with a significant association of the expression with cervical cancer with a significant association. There is a possible role of TAZ in hastening the development of cervical cancer through different mechanisms. F

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Scopus
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Theoretical Study of the Effect of Permeability Tensor upon Drainage of Soils
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the influence of permeability tensor upon drainage of anisotropic soils under ponded water and steady recharge (rainfall) is theoretically investigated. Tensorial permeability has led to the formulation of mixed type partial differential equations. Since there is no analytical solution to this problem, the formulation is therefore solved numerically by the method of finite elements. The finite element formulation is implemented into a computer model which can be applied to any problem of seepage under steady state
conditions. Two different example problems representing two different flow conditions under full anisotropy have been studied. Results of the model for the isotropic case were checked against exact mathematical solutions de

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Crossref
Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Modeling of the Effect of MgO and ZrO2 on Sintering of Alumina
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  This research  studyies the effect of MgO and ZrO2 as additives in sintering Al2O3 . The experimental results are modeled using ( L2 _ regression) technique , sintered density and grain size rate measurments were  accounted by utilizing experimental results of undoped , MgO doped and ZrO2  doped alumina impregrated with spherical large pores in final stage of sintering . The effect of each additive is inhibitian of the grain growth and increasing the densification rate which enhances the kinietics of densification and the removal of large and small pores.

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The impact of moving the educational activities in the conservation of literary texts and the development of literary taste in the fifth grade students moral: The impact of moving the educational activities in the conservation of literary texts and the development of literary taste in the fifth grade students moral
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Abstract
The study was conducted in Baghdad and aimed to:
The impact of moving the educational activities in the conservation of literary
texts and the development of literary taste in the fifth grade students moral "by
verifying the validity of hypotheses Elsafreeten following forms:
The first hypothesis:
- There are no differences in women with statistical significance between means
of scores of students three experimental groups, the experimental group first
used upstream activities in the teaching material of literature and texts, the
second experimental group used the activities of building in the teaching
material itself and the experimental group the third use activities concluding
taught the same

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The views of Ibn Kisan in the tools and grammatical vocabulary in the Book of the ErtshafAlthrab of Ibn Hayyan Andalusia
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The scholars differed very much in determining the grammatical doctrine of Ibn Qaysan. It was said that he confused between the two sects and took the two groups(1) and that he took from Abu Abbas the fox and Abu al-Abbas almabrd(2).He was descended from the two sheikhs almbrad and fox(3), This research to find out his grammatical opinions in the tools and grammatical words that appeared in the Book of Resonance of Multiplication to the many reported by Ibn Hayyan in it, he has seen the books of Ibn Kisan did not reach us.
The collection of these opinions and analysis is important for the scholars. Because the books of Ibn Kaysan specialized in grammar have lost their most important, the books that are similar to the book of Ibn al-Ha

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Enhancing the effectiveness of the company in light of the practice of leadership empowerment: Applied research in the National Insurance Company
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The aim of the research is to demonstrate the importance of leadership empowerment in its dimensions (knowledge, participation in decision-making, incentives, trust between the leader and subordinate, delegation of authority and communication) and its impact on enhancing the effectiveness of the company in its dimensions Represented by (achievement of objectives, quality of insurance service, adaptation to work environment and job satisfaction), by adopting the questionnaire as a main tool in collecting data from officials in the National Insurance Company, numbering (56) surveyed in job sites (section manager, division official and unit official) Their answers were analyzed using the SPSS statistical program in calculating the a

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Role of Tabuk University in Intellectual Education for Students in the Light of the Requirements of Enhancing the Intellectual Security
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The study aims to identify the degree of Tabuk University practices to raise the intellectual awareness of students through scientific research, as well as to identify the degree of Tabuk University practicing to raise the intellectual awareness through the educational process (faculty member – activities). The study also seeks to identify the degree of Tabuk University practicing to raise the intellectual awareness of students through community service and university media. The study is descriptive in nature that employed the questionnaire as a tool in collecting data. Total of (540) students were chosen randomly from different colleges at universities of Tabuk to form the study sample. The results showed that faculty member has pract

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Publication Date
Sun Apr 04 2010
Journal Name
Journal Of Educational And Psychological Researches
Effective an instructional in program in the development of some of the moral values on the children of kindergarten
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The research aims to
1 – The discloser  of the level of moral values in the children of
kindergarten.
2 - Building an educational program designed to develop moral values on the children of
kindergarten.

3 - Knowing the impact of the program in the development of moral values in children
Purposive sample was selected consisted of 40 children and a child aged 5-6 years and to achieve objectives of the research promising measure of the moral  values
kindergarten has been applied to the children of the two groups was based on  pre and post test

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic Flexibility in Achieving Organization Effectiveness: Analytical Research in the Directorates of the Ministry of Education
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This research aims to know the role of strategic flexibility in achieving organizational effectiveness by studying the dimensions of strategic flexibility (capacity flexibility, resource flexibility, information flexibility, and coordination flexibility) on the dimensions of organization effectiveness (environmental adaptation, productivity and achieving goals) through an analytical study conducted in six directorates in the office of the Iraqi Ministry of Education.

The research problem was represented in the form of questions, the most prominent of which was "What is the role of strategic flexibility in achieving organization effectiveness?" The descriptive analytical approach was relied on in applying

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