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مدى التزام المصارف الخاصة باليات تشكيل لجان التدقيق على وفق قانون الشركات وميثاق البنك المركزي العراقي
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ى ىلإ يقيبطتلا وبناج يف ثحبلا ىعس دقو ،ةصاخلا ةيراجتلا ؼراصملا يف ؽيقدتلا فاجل ؿيكشت ( تمض ةنابتسا ةرامتسا ـيمصت متخم تاعاطق ىمع ؿماكلاب ايعاجرتسا ـتو فايبتسا ةرامتسا ) 36 ةف فم فإ :ايمىا فاك تاجاتنتسلاا فم ةعومجمل ثحبلا ؿصوت دقو ،ؽيقدتلا فاجل ؿمعب ةمص تاذو تامومعملاب ةقثلا زيزعتو ةيلاملا ريراقتلا ةدوج فامض يف اىرود وى ؽيقدتلا فاجمل ةميملا ـايملا ا يف يرادلإاو يلاملا ءادلأا طبض ةيممع ىمع سكعني هرودب يذلاو ،ةمدقملا ةيبساحملا دقو ،ؼراصمل هذى ؼصن فا ةصاخلا ةيراجتلا ؼراصملا يف ةيمخادلا ةباقرلاو ؽيقدتلا ـسقل جئاتنلا ؿيمحت حضوا ( فم ؿقا ةحجرملا تاطسوتملا تناك تاريغتملا 6 ريياعملا يف ء ىلإ ثحبلا ؿَّصوت دقو ،.ةيباجيا ريغ اينا يا ) اج ام ؽفو ىمع ؽيقدتلا ةنجل ؿيكشت ةرورض ، ايمىأ فاك تايصوتلا فم ةعومجم ؾنبلا تاميمعت فع ًلاضف ،ةيلودلا ةينيملا تامظنملاو )ؿاملا ؽاوسأ( تاصروبلاو ةقلاعلا تاذ ةيلودلا تارادإ ىدل يعولا ةيمنتل ةينعملا تايجلاو ةينيملا تامظنملا دويج رفاضت ةرورضو .يقارعلا يزكرملا .ؽيقدتلا فاجل رود رايظإب ةصاخلا ةيراجتلا ؼراصمل

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Publication Date
Wed Jul 30 2025
Journal Name
Al–bahith Al–a'alami
The attitudes of Iraqi youth towards volunteering work
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The aim of the research is to identify the attitudes of Iraqi youth
towards volunteering work by using the survey method and the scale
tool to identify what young volunteers can carry from the attitudes
towards volunteering work because the phenomenon of volunteer
work is of great importance in society. The scale was applied to
(525) volunteers among Iraqi youth. The research reached a set
of results, the most prominent of which is the existence of positive
trends among young people towards volunteering work, meaning
that Iraqi youth volunteers have awareness of the concept of
volunteering correctly. As for their goals of volunteering, they are
humanitarian and social goals for the advancement of society, an

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Crossref
Publication Date
Tue Apr 01 2008
Journal Name
Al-academy
البناء اللحني والايقاعي في المقام العراقي
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عرف العراق بتعدد ألوانه الغنائية ، المختلفة حيث نلاحظ من خلال الاختلاف والتنوع ألوانا شتى من هذا الفن في الشمال أو الوسط أو الجنوب، ولكنها في الواقع تنبع في أصل واحد إلا وهو المقام العراقي .وقد وردت في المصادر الموسيقية إشارة إلى قالب موسيقي غنائي تحت اسم المقام في كل في تركيا، إيران، اذربايجان وغيرها، ولكن تسمية المقام في العراق له دلالة أخرى على قالب خاص اشتهر في مدينة بغداد بالذات وينسب إلى فت
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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Meaning Surplus in Contemporary Iraqi Sculpture
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The present research is concerned with studying the appearance and essence of meaning in contemporary sculpture by addressing the  problematic how to flow of meaning its multiplicity and the flow of its surplus, resulting from the transformations of the artistic form and the variety  of its methods which results to a new and different strategies in circulation and aesthetic reception to achieve this task, we have relied on models of modern Iraq sculpture, which fit in its form and raw materials with the concept of phenomenon studied. Therefore, the research topic were divided into four axes:- the first axe included an introduction about the subject. The introduction included the problems of research and its importance, aim repr

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Crossref
Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
The image of the soldier in contemporary Iraqi painting
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The research tagged (the image of the soldier in contemporary Iraqi painting) dealt with the concept of the image as one of the basic concepts in the creative achievement, whether it is in the field of art, literature or beauty. Therefore, the concept of the image expanded to express the various aspects of human creativity, including the field of painting. To know the image of the soldier in contemporary Iraqi painting, the research included four chapters. The first chapter focused on the methodological framework of the research, while the second chapter included three sections. The first topic dealt with the philosophical and artistic concept of the image. The second topic was concerned with the representations of the soldier's image in

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Crossref
Publication Date
Sun Jul 02 2006
Journal Name
Political Sciences Journal
العلاقة بين السلطات الثلاث والدستور العراقي
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العلاقة بين السلطات الثلاث والدستور العراقي

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Crossref
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
مدى الالتزام بعناصر الرقابة الداخلية في هيئة التعليم التقني: دراسة ميدانية في بعض المعاهد
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Aimed at the researcher during his research to characterize the elements of internal control under the standards of the state and measurement and analysis of the extent to which those elements in the form of technical education through a selected sample included the three institutes (Institute of Directors Technical Institute for the preparation of the trainees and the Institute of Technology). The researcher used the method of analysis the descriptive terms used questionnaire to collect the necessary information and were subject to analysis using descriptive statistical methods Kalost mean and standard deviation, and research found a set of conclusions, including a commitment to the elements of internal control in the form of technical

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Extent of Academic Knowledge in the Colleges of Applied Sciences of the Areas of the National Learning Strategy 2040 in the Sultanate of Oman
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The study aims to identify the extent the academics in colleges of applied sciences are familiar with the themes of the national strategy of education 2040 in the Sultanate of Oman. The researchers used the descriptive approach, as well as they adopted a questionnaire with five dimensions as a tool for data collection, which was applied to (120) academics. The results showed that the academics of the applied colleges' familiarity with the National Strategy for Education 2040 in the Sultanate of Oman is average. The study also found that there were no statistically significant differences in the academics estimates of the extent of the Colleges of Applied Sciences academics’ familiarity with the themes of the National Education 2040 Str

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying resource consumption accounting technology on rationalizing pricing decisions in economic units
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The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of external audit in banking risk management: A typical framework for control testing and banking risk assessment
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Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t

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Crossref
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اتجاهات تطوير أنشطة الرقابة الداخلية لتلبية متطلبات لجنة التدقيق: دراسة تطبيقية في مصرف اشور الدولي
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The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on

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