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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 Mar 17 2019
Journal Name
Biochemical & Cellular Archives
EVALUATION OF THE POTASSIUM AVAILABILITY IN THE SALINE SOILS USING THE TRADITIONAL CHEMICAL CRITERION
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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
The guiding strategy In the Friday declaim of the Mohammad Mohammad Sadiq al-Sadr.
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Discourse is a form of communication, and It carries with it an Intellectual framework, and It is a form of expression to communicate Ideas to people through an interactive process.The interest and analysis of discourse Is one of the most important fields of linguistic studies, and It has a basis In ancient studies, and It has become one of the most Important topics of the study, and (Sayyid al-Sadr) often uses guidance In his sermons.

By extrapolating and analyzing a set of examples received, from the perspective of the deliberative approach and the theory of speech acts, and the statement of the extent to whichh (Sayyid al-Sadr) relied on linguistic elements, and the use of the rank of the speaker In issuing directives, and the

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Planner And Development
The Quantitative Analysis To Assess The Efficiency Of The Transport Network In Sader City
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     This research examines the quantitative analysis to assess the efficiency of the transport network in Sadr City, where the study area suffers from a large traffic movement  for the variability of traffic flow and intensity at peak hours as a result of inside traffic and outside of it, especially in the neighborhoods of population with  economic concentration.                                                           &n

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of knowledge workers characteristics on knowledge acquision “Survey Study of the views of a sample of engineers and technicians in the Directorate of Electricity In the city of Sulaymaniyah
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Purpose: The research aims to diagnose the current availability of knowledge workers characteristics and the role of these characteristics in knowledge acquision in the city of Sulaimaniya Directorate of Electricity, and to identify the differences between personal and occupational characteristics of a sample of research and its impact on the availability of such properties.

Design/methodology/approach :to achieve the objectives of the research questionnaire was developed especially for it and then distributed to a sample of engineers and technicians working in the Directorate of Electricity city of Sulaimaniya, where the sample of the research (52) respondents.

Findings:  the most important conclusions reached

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Publication Date
Thu Jun 15 2023
Journal Name
Bionatura
Effect of aqueous extracts of the sprouted seeds on the quantitative and qualitative yield of the coral lettuce cultured under the modified nutrient solution film NFT system
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The study was conducted at the fields of the Dept. of Horticulture and Garden Engineering, College of the Agricultural Engineering Sciences, Jadriyah in the fall season of 2020-2021 aiming to culture the coral lettuce with green and red leaves under the hydroponics system using the modified nutrient solution film NFT and study the effect of aqueous extracts of alfalfa and berseem sprouted seeds on the quantitative and qualitative yield of the lettuce crop. The research was conducted as an experiment of split plots within the Randomized Complete Block Design (RCBD) of three replicates. The seedlings of the green coral lettuce, Locarno RZ, and red coral lettuce, Locarno RZ, symbolized by A and B respectively, were transferred to the c

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Publication Date
Mon Mar 02 2026
Journal Name
Journal Of Physical Education
A comparative analysis , for some Elkinmetekih variables , in the performance of the skill (Nick shot the front reverse ) , between the players of the Iraqi team and the Egyptian , for young people in squash
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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Managerial Skills and It`s Role in Strengthening the Competitive Edge of Companies: A Case Study in the General Company for Construction Industries
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This research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual  industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed  using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient

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Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Babylonian Woman As Heroine In Dekker’s Drama: The Babylonian Woman As Heroine In Dekker’s Drama
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Abstract
The present research paper provides an analysis of Thomas Dekker’s
exaltation of the figure of the Babylonian woman as a tragic heroine in his dramatic
art. The paper falls into two sections. The first section outlines the deliberate
mispresentation of the figure of the Babylonian woman in the Bible and the
misreading of that figure. The second section reveals Dekker’s rectification of the
distorted image of the Babylonian woman, whom he defends and glorifies as a
heroine and a victim of misinterpretation and conspiracy.

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Publication Date
Fri Jun 25 2021
Journal Name
Journal Of Recent Activities In Architectural Sciences
The Electrical Shanshool to revive Al-Shanasheel in the traditional urban scene in hot dry areas
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One of the functions of Al-Shanasheel was to cool the air, but they could not compete with the Evaporative coolers, As Al-Shanasheel were a sign of luxury and wealth in Arab societies and were only built in homes of wealthy families, they are more expensive than the evaporative coolers, depending on the level of the decoration and the sculpting used to create them aesthetically, where People replaced them with evaporative coolers for their low cost, and higher cooling efficiency. One of the reasons for the disappearance of Al-Shanasheel is the absence of the functional need for them, in exchange for the high cost of construction. The diminished role of Al-Shanasheel in the contemporary urban scene, although they are one of the most

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Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
provisions 0f the special young man in marriageability: provisions 0f the special young man in marriageability
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This research –paper tack les some of matters relating to marriageability of the young man who has not attained discretion. the aim of this study is to highlight the religious precepts concerned. the religious missive to this effect reads; ''all praise be to Allah ,lord of the world ;I witness that  there is no god but Allah, the sole and only, to him all creation is attributed. He taught man with pen, and all that he does not know, so exalted is he, and I witness that Mohammed is his servant and messenger, the master of all messengers and the seal of all prophets who was entrusted with a message of march to all mankind. May the blessings of Allah be to him, his household and companions. Until the day of Judgement. "this missive i

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