Preferred Language
Articles
/
mRdLxJEBVTCNdQwC0ZoI
The effect of international auditing standards in limiting financial violations in government service
...Show More Authors

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
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
The Effect of CdCl2 and annealing treatments on structural properties of CdS/CdTe heterojunction
...Show More Authors

CdS and CdTe thin films were thermally deposited onto glass substrate. The CdCl2 layer was deposited onto CdS surface. These followed by annealing for different duration times to modify the surface and interface of the junction. The diffraction patterns showed that the intensity of the peaks increased with the CdCl2/annealed treatment, and the grain sizes are increased after CdCl2/annealed treatment

View Publication Preview PDF
Publication Date
Wed Dec 12 2018
Journal Name
Iop Conference Series Materials Science And Engineering
Effect of Rejuvenating Agent on the Mixtures Containing High Percent of Reclaimed Asphalt Pavement
...Show More Authors

Due to economic reasons or need for environmental conservatism or also preserve the natural resources; there has been an increasing shift towards the use of reclaimed asphalt pavement (RAP) materials in the pavement construction industry. Therefore, use the Reclaimed Asphalt Pavement (RAP) has been enormously increased in pavement construction and has been become common practice in many countries. Nevertheless, this is a relatively new concept in Iraq, and has to be remarked that is not used RAP in the production of HMA and this valuable material is mostly degraded. For this purpose, the reclaimed materials were collected from deteriorated pavement segments. The components of asphalt mixtures consist of: two asphalt penetration grades (40-5

... Show More
Scopus (4)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Wed May 05 2021
Journal Name
Journal Of Petroleum Research And Studies
The Role of Chemistry of the Oil-Field Water in the Distribution of Reservoir Pressures: A Case Study of Mishrif Reservoir in the Southern Oil-Fields, Iraq
...Show More Authors

Mishrif Formation is the main reservoir in oil-fields (North Rumaila, South Rumaila, Majnoon, Zubair and West Qurna) which located at Basrah southern Iraq. The Inductively coupled plasma-Mass spectrometer (ICP-MS) was used for the water chemistry analysis and Scanning Electron Microprobe (SEM) for the purpose of mineralogy diagnosis. A weak acidic water of salinity six-time greater than seawater plays a role in generating the formation pressure and controlling the fluid flow. The potentiometric subsurface maps were modeled and the direction of super-pressure sites that are of a great importance in the oil exploration were marked to pay attention during future drilling.

View Publication
Crossref
Publication Date
Sun Oct 10 2021
Journal Name
Journal Of Kirkuk University For Agricultural Sciences
Effect of Drought Stress (Water Deficit) and Plant Density on Productivity of Water and Zea mays (Baghdad Varieties) in Middle Region of Iraq
...Show More Authors

The objective of this study was to investigate the drought stress and plant density possibility on water productivity and grain yield of maize (Zea mays L.) (Planting Baghdad 3 synthetic varieties), Field experiment was conducted at Abu Ghraib Research Station (Baghdad) during spring and Autumn seasons of 2016 using a randomized complete block design arranged in split plot with three replications. Three irrigation treatment included: irrigation after depletion 50% of available water (T1), irrigation after depletion 75% of available water (T2) and irrigation after depletion 90% of available water (T3) in the main plots and three plant density which were: 1 seeds hill-1 (D1) giving a uniform plant density of 66666 plants ha-1 , 2 seeds hill1

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
The Concept of Real Religiosity in Graham Greene’s The Heart of the Matter
...Show More Authors

Religion in its general and simplified form is defined as a set of values or moral laws, which include provisions that people should follow to organize their affairs and ratify that they are provisions sent from the divine. 

      The concept of religion is not limited to the narrower sense represented by the performance of the virtual rituals of worship and religious fashions, etc., but also includes all the moral and spiritual values, conduct and good dealing that reflect the true essence of religion, which boils down to a set of values – such as sincerity, honesty and dedication to work, merciful dealing and compassion, etc. All religions agree on the moral content of religion. The Prophet of Is

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
The Role of Communication Methods in Changing the Values of the Urban Family
...Show More Authors

This article discusses the change of values in urban family, because of various communication media and modern technologies as one of the most important factors affecting the changing family values in urban areas, this means becoming part of urban life. And focuses on the family in urban areas, for the privacy of the social, economic, demographic and cultural help to this effect, and because cities are the most friction and interaction with modern technologies.

View Publication Preview PDF
Crossref
Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
The future role of the military establishment in the political life of Egypt
...Show More Authors

There are certain dates in the history of nations that have their effects on them ,and the 25th of January 2011 is considered one of them in the history of the state of Egypt .Since this date Egypt has passed through many events that led to changes in the political life and its actors . New rolls has arisen for actors that didn't take part in the political life before so clearly ,like the military establishment which started to practice more prominent political roll, till it became the most important actor in the political life of Egypt .This establishment tried to institutionalize its roll through constitutional means ,considering that controlling the authority is the only alternative to safeguard the state which we are trying to study

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
The Allegorical Use of the Rituals of Hunting in Galway Kinnell's "The Bear"
...Show More Authors

Galway Kinnell (1927-) is considered as one of the most important contemporary American poets who brought about a drastic change in the American poetry of the nineteen sixties. Kinnell's poetry is characterized by being simple in style and deep in content. Poetry for him is a means through which he perceives the inner levels of consciousness in an attempt to comprehend the depths of the American self. Therefore, he writes narrative poems in which the emphasis is not on the rhetorical effects, but on the inner transformations through which the poet goes.

"The Bear" (1968) is typical of Kinnell's introspective poetry. It takes the form of a journey in which the rituals of hunting are used allegorically to embody the state of the sp

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Influence of the Iraqi Maqam in the Recitation of Hafiz Khalil Ismail
...Show More Authors

The earthly music has a clear influence on the religious music in the musical culture to read and recite the Holy Quran in the city of Baghdad.   This research deals with this subject in an attempt to reveal the influence of the Iraqi maqam in the recitation of Hafiz Khalil Ismail. The methodological framework of the research included the problem of research and its importance as it is useful to the Iraqi schools concerned with the recitation of the Holy Quran in Iraq. The theoretical framework included three sections that serve the literature of its subject: the first is (Iraqi maqam), the second is (the recitation of the Holy Quran) and the third is (the biography of Hafez Khalil Ismail).

The most important procedures

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
The Allegorical Use of the Rituals of Hunting in Galway Kinnell's "The Bear"
...Show More Authors

Galway Kinnell (1927-) is considered as one of the most important contemporary American poets who brought about a drastic change in the American poetry of the nineteen sixties. Kinnell's poetry is characterized by being simple in style and deep in content. Poetry for him is a means through which he perceives the inner levels of consciousness in an attempt to comprehend the depths of the American self. Therefore, he writes narrative poems in which the emphasis is not on the rhetorical effects, but on the inner transformations through which the poet goes.

"The Bear" (1968) is typical of Kinnell's introspective poetry. It takes the form of a journey in which the rituals of hunting are used allegorically to embody the state of the sp

... Show More
View Publication Preview PDF