This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

The objective of the research is to identify the efficiency of risk management in various names at Baghdad International Airport in the face of various risks (financial - technical - human - natural ..) facing the sample of the search of the General Establishment of Civil Aviation and the Iraqi Airways Company where the researcher identified the hypothesis that summarizes There is a significant significant correlation between risk management, risk management and risk review and assessment. The researcher used the means of research from observation and interviews with the relevant officials in this field, as well as used the questionnaire and distributed a sample of 170 employees in the field of risk management (SMS Department) in Iraqi A

Background: The bond strength of root canal sealers to dentin and gutta-percha seems to be an important property for maintaining the stability of root canal filling, which potentially influences both leakage and root strength. The objective of this, in vitro, study was to evaluate the shear bond strength of three different endodontic sealers (Gutta-Flow, AH Plus, Apexit Plus) to dentin, in the presence and absence of the smear layer and gutta percha. Material and Methods: After slicing off the occlusal 2mm of 60 extracted human maxillary premolar teeth, the exposed dentin served as the tested surfaces; the teeth were fixed with cold cure acrylic, and were divided into two groups according to the smear layer presence, group A without smear

Objective This study aims to investigate the impact of integrated training on kinematics variables and defensive accuracy in volleyball, focusing on enhancing balance and muscle tension control through proprioceptive neuromuscular facilitation (PNF) exercises. Methods The sample consisted of 14 male volleyball athletes from the first volleyball league of Al-Jaish Sports Club were divided into experimental (n=7) and control group (n=7). In the pre- and post-intervention periods, dynamic balance, muscle tension control and kinematic variables (during a lateral reaching task) as well as defensive performance accuracy upon fatigue onset of recoil laser strikes were assessed. Exposure the intervention program was carried out for six weeks, and t

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

The current research aims to identify the degree to which a sample of managers in public organizations appreciated the level of application of the service leadership style from their point of view, and its relationship to the customer satisfaction index in light of the (Covid-19) pandemic, to achieve this, the researcher followed the experimental approach by applying a questionnaire that included two axes, The first: to measure the level of service leadership according to the scale (D. Van Dierendonck and I. Nuijten, 2011), which includes (8) dimensions (empowerment, stand back, accountability, courage, forgiveness, Authenticity, humility, stewardship). The second axis: to measure the level of customer satisfaction according to (Askim, 2004

This research aims to find how three different types of mouthwashes affect the depth of artificial white spot lesions. Teeth with various depths of white spot lesions were immersed in either splat mouthwash, Biorepair mouthwash, Sensodyne mouthwash, or artificial saliva (control)twice daily for one minute for 4 weeks and 8 weeks at 37°C. After this immersion procedure, lesion depth was measured using a diagnosed pen score. A one-way analysis of variance, Dunnett T3 and Tukey's post hoc α = .05 were used to analyze the testing data. Splat mouthwash enhanced the WSL remineralization and made the lowest ΔF compared with other mouthwashes in shallow and deep enamel after 4 and 8 weeks of treatment. In the repair groups, after 4 weeks

Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

Background: Proper cleaning and shaping of the whole root canal space have been recognized as a real challenge, particularly in oval-shaped canals.This in vitro study was conducted to evaluate and compare the efficiency of different instrumentation systems in removing of dentin debris at three thirds of oval-shaped root canals and to compare the percentage of remaining dentin debris among the three thirds for each instrumentation system. Materials and methods: Fifty freshly extracted human mandibular molars with single straight oval-shaped distal root canals were randomly divided into five groups of ten teeth each. Group One: instrumentation with ProTaper Universal hand instruments, Group Two: instrumentation with ProTaper Universal rotary

Background: In capturing a negative image, the digital impression secures a digital record for the purposeof designing and creating restorations. The introduction of scanning system presents a paradigm shift in the way of the dental impression procedure and encourages the accuracy of obtained restoration especially in the marginal area as a result of producing accurate final impression The digital system offers many advantages over the Conventional method.. The objective of this present in vitro study was to evaluate the marginal fitness of all ceramic crowns fabricated by direct digital scanning of the prepared tooth using two types of intra-oral cameras (Bluecam camera with strip light projection technique and Omnicam camera with video sa