This research aims to demonstrate the nature and concept of the Corona pandemic, its implications for the global economy, and the management and performance of companies in particular. Additionally, the research intends to measure the impact of the Corona pandemic on companies' financial performance. Listed on the Iraqi Stock Exchange, which has finished compiling its year-end financial statements for 2019-2020. The investigation arrived at several findings, the most significant of which was that most businesses were not prepared for such a crisis technologically or to develop human resources to deal with this pandemic. In addition, most companies experienced a decrease in their financial performance as a direct result of the Corona pandemic, as indicated by the findings of the investigated financial performance indicators. Finally, the research resulted in several recommendations, the most important of which is that businesses should invest more in technology and the development of human resources to prepare for such crises in the future and that the government should provide support for companies that were impacted by the pandemic by waiving taxes, removing customs duties, and providing banking facilities from the Central Bank.
AO Dr. Ali Jihad, Journal of Physical Education, 2021
The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research
... Show MoreThe qualitative concept of training experienced athletes is not limited to strength training alone, but extends to general physical conditioning and, ultimately, to special strength training during the specific phases of athletic preparation, depending on the type of sport practiced. Since athletic training should not follow a single, monotonous pattern, the researchers adopted modern Boot camp exercises to develop special strength and biomechanical variables for female triple jump athletes. The study aimed to design Boot camp exercises specifically to enhance special strength and certain biomechanical indicators in young female triple jump athletes, and to identify the impact of these exercises on their performance. The researchers
... Show MoreThe aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of
... Show MoreObjective: This experiment was conducted to study the effects of ionized water on certain egg quality traits and the levels of proteins and enzymes in the blood of the Japanese quail Coturnix japonica . Materials and Methods: One hundred 42-day-old quail were randomly distributed among five treatment groups with four replicates for each group. The following treatments were used: T1 (control): The birds were provided normal water, T2: The birds were provided alkaline water (pH = 8), T3: The birds were provided alkaline water (pH = 9), T4: The birds were provided acidic water (pH = 6) and T5: The birds were provided acidic water (pH = 5). A Complete Randomized Design (CRD) was used to investigate the effects of the studied treatments on diffe
... Show MoreThe research aims to know the concept of politic behavior as one of the important behaviours in the different fields and sectors. It is considered to be part of the organizatial work to face the expected risks. It includes two group of factors personal (self –monitors, locus of control ,expectation s of success, perceived job alternatives)and organizational(promotion ,division resources,role ambiguity ,democratic decision)studied by the researcher in the frame of the relationship with the variable of display continuous trust matain which includes two variable (build trust mantain, display trust continuouness)through applied frame by random sample consists of (90)employee at Farouq State
... Show MoreIn light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli
... Show MoreThe current research aims to reveal the level of satisfaction of the mentors with the evaluation of their performance according to gender (male - female) and to formulate the predictive equation for the level of performance (dependent variable) from knowing the level of satisfaction with the evaluation (independent variable). (16 paragraphs) contains alternatives to the answer that measures the level of satisfaction (weak, medium, and high) (1,2,3), that is, with a hypothetical average of (32). It consisted of 100 educational counselors consisting of 45 males and 55 females, the results of the research concluded that the level of satisfaction with performance is below the mean when compared with the hypothetical average of the scale of s
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