The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research
... Show MoreIn this paper all possible regressions procedure as well as stepwise regression procedure were applied to select the best regression equation that explain the effect of human capital represented by different levels of human cadres on the productivity of the processing industries sector in Iraq by employing the data of a time series consisting of 21 years period. The statistical program SPSS was used to perform the required calculations.
Training and retraining of teachers have become a central issue in Iraq recently especially in-service training of English teachers on the new curricula (Iraq opportunities). English teachers should be objectively evaluated and assessed.
A sample of (40) trained teachers of English is included in the study and a questionnaire is used as the main instrument of the study.
The main findings of the study were the following:
1. The trainees were serious in training on the new course (item 6) the programme helped increase their information (item 4) and motivate them towards better teaching (item 3). The aims of the programme were clear (item1). The programme helped develop their teaching skills (item 2) and was comprehensive (item 5).
This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo
... Show MoreThe 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
... Show MoreIn this study, gamma-ray spectrometry with an HPGe detector was used to measure the specific activity concentrations of 226Ra, 232Th, and 40K in soil samples collected from IT1 oil reservoirs in Kirkuk city, northeast Iraq. The “spectral line Gp” gamma analysis software package was used to analyze the spectral data. 226Ra specific activity varies from 9 0.34 Bq.kg-1 to 17 0.47 Bq.kg-1. 232Th specific activity varies from 6.2 0.08 Bq.kg-1 to 18 0.2 Bq.kg-1. 40K specific activity varies from 25 0.19 Bq.kg-1 to 118 0.41 Bq.kg-1. The radiological hazard due to the radiation emitted from natural r
... Show Moreيهدف البحث الحالي الى التعرف إلى درجة تقدير عينة من المديرين في المنظمات العامة لمستوى تطبيق ولتحقيق ، (Covid- نمط القيادة الخدمية من وجهة نظرهم ، وعلاقتها بمؤشر رضا الزبائن في ظل جائحة ( 19 ذلك اتبعت الباحثة المنهج التجريبي بتطبيق استبانة ضمت محورين، الأول: لقياس مستوى القيادة االخدمية وفقا الذي يشمل ( 8) أبعاد هي ( التمكين , الدعم , ( D. Van Dierendonck and I. Nuijten , لمقياس ( 2011 المساءلة, الشجاعة, التسامح , الموثوقية , التواضع , الر
... Show MoreTrichomonas vaginalis is a causative agent of trichomoniasis , one of the most common non-viral sexually transmitted disease (STD) over all the world, especially in immunocompromised women such as pregnant. Wet smear and Giemsa stain are the current methods used in hospital to diagnosis trichomoniasis. DNA based diagnosis is still to be validated to diagnose the local isolates, the objective of the present study was to compare the conventional methods of disease diagnosis with the DNA-based method to diagnose Trichomonas incidence in local isolates. In the present study, 105 samples were collected from outpatient women (18-45 years) of Maternity hospital in Mosul who showed a classical presentation of Trichomonas
... Show MoreThe rapid change in economic is a serious challenge facing all countries around the world, even developed ones. This challenge is increasing as the world enters the age of knowledge in which different knowledge and technologies have emerged and the distance between the emergence of scientific knowledge and its actual application on the ground has been reduced as well as the growing role of science and technology in community development. One of the most important technology amongst these technologies is nanotechnology, where this technology plays a major role in the development of products and modern devices and reduces cost with quality improvement. This technology is cross-cultural, requires a comprehensive knowledge structure and depe
... Show MoreOur research comes to shed light on Iraqi literature as literature that arose in special circumstances alongside foreign literature. Using comparative research methods, we chose to highlight two distinguished writers, who have their mark in the world of literature. The first is the Iraqi writer Maysaloun Hadi, who is considered an icon of Iraqi feminist literature, and the second is the French writer Le Clézieu, who won the Nobel in 2008. We will see through the research how the two authors expressed their views of modernity and urbanism. And how each of them separately portrayed the psychological and moral projections that formed the essence of man today.
Résumé
Notre recherche abord un des points inc
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