The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as wel

To assess the use of miniaturized percutaneous nephrolithotomy (mini-PCNL) for renal stones in children, as well as its safety and efficacy. Seventy-seven patients with more than 15 mm renal stones whose age was less than 15 years were enrolled in this prospective case-controlled study at Al-Ramadi Teaching Hospital, Ar Razi Private Hospital, and Ghazi Al-Hariri Hospital for Surgical Specialties, Anbar and Baghdad, Iraq. The study was conducted from January 2020 to January 2024. The group mentioned above served as group A, and it was compared to the control group (group B), which consisted of 70 adult patients aged 18–60 years. Patients in both groups underwent mini-PCNL. Gender, stone size and location, time of operation, stone-free rate

The research came in order to take note of the types of inscription and to clarify its provisions and to show some of the possibilities of Islamic law in the sales side and its ability to influence in Islamic markets, and to achieve the required level and appropriate of the transactional results by activating them in economic life, and give a clear picture of the performance of selling in the law and the possibility of applying one of Its uses in this aspect, and enable them to take advantage of the method of explicitly sell without the injustice of others as one of those useful sales uses.

Taliban has returned to the forefront since regaining control of Afghanistan in mid-August 2021, prompting the international community and researchers to speculate whether it has adopted a different political vision and ideology from its previous rule (1996-2001). The previous rule presented a distorted version of governance that lacked clear political and ideological foundations, characterized by impulsive and chaotic decisions, and the absence of a comprehensive theoretical and intellectual framework for governance.

Once again, Taliban returned to power on August 15, 2021, and took control of the country. This raised many questions about Taliban's return, the extent of its flexibility and adaptability that allowed the movement t

The majority of Arab EFL (English as a Foreign Language) learners struggle with speaking English fluency. Iraqi students struggle to speak English confidently due to mispronunciation, grammatical errors, short and long pauses while speaking or feeling confused in normal conversations. Collaborative learning is crucial to enhance student’s speaking skills in the long run. This study aims to state the importance of collaborative learning as a teaching method to EFL learners in the meantime. In this quantitative and qualitative study, specific focus is taken on some of Barros’s views of collaborative learning as a teamwork and some of Pattanpichet’s speaking achievements under four categories: academic benefits, social benefits,

Fish are regarded as a crucial indicator of alterations in the aquatic environment due to their position at the apex of the food chain. Monitoring these alterations is crucial for identifying modifications in the aquatic ecosystem. The principal elements influencing fish health are temperature, pH, dissolved oxygen, salinity, pesticide contamination, microplastics, and algal presence. These elements substantially influence fish health regarding development, reproduction, respiration, oxygen stress, and the internal enzymes associated with digesting and other metabolic functions. Alterations in global environmental conditions and anthropogenic pollutants result in modifications to fish populations, their lives, and their behavior and

Abstract

    This research  aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies,  regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This

E-wallet, also referred to as digital wallet, is a software application designed to replace physical wallets, with the primary purpose of facilitating online transactions when users wish to make virtual payments. Nowadays, E-wallets are not limited to mobile applications, but they have also been extended to wearable devices, such as smartwatches, enabling users to make payments via their watches. This research study focuses on three main E-wallet service providers in Malaysia, namely TouchNGo E-wallet, Boost, and Grab pay, as they are the top three E-wallets in the country. The aim of this paper is to explore the real-world implementation of E-wallets among mobile phone users in Malaysia, employing the Technology Adoption Model as the th