The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

The current, research, aims, to, verify, the relationship between talent development practices and organizational performance through a mediating role of creative organizational climate at the Institution of Industrial Development and Research- the Iraqi Industry Ministry. The descriptive and analytic approach was adopted as a research design. The research sample was represented by a number of managers and employees who work at the middle management level. The researchers used the questionnaire as the main method for collecting data to achieve the main research objective. It was distributed 162 questionnaires, of which 146 received; and then all of those were used on the final statistical analysis. The sample response-rate rate w

The study of vegetative change of cities is one of the most important studies related to human life because of its direct correlation with the temporal conditions that occur. These include the economic problems that force people to move and look for job opportunities in the city, which leads to an increase in the population density of cities, especially for cities with an important economic and administrative location as in the capital city of Baghdad. In this study, the effect of the increasing in population density was analyzed on the urban planning of Baghdad city. The decreasing in vegetation was due to the increasing of urban areas on the outskirts of the city, which led to an increase in its area. Moreover, urban cities increased t

The purpose of this study is to examine the moderating role of business environment on the relationship between Entrepreneurial Skills (ES) and business performance of Small Business (SB) in Iraq, Baghdad. This study aims to resolve the inconsistencies found in the contemporary literature regarding the relationship between ES and business performance. Questionnaire using a 5-point Likert scale was adopted from previous work to ascertain the responses of the respondents. Survey research design was adopted, and self-administered questionnaires were used to collect the data from small business owners in 9 districts in Baghdad the capital of Iraq. The analysis was conducted using SPSS version 23.0. The direct relationship and hierarchical regre

اهمية البحث والحاجة اليه:

تعد الازمات التي تمر بها المجتمعات لفترات زمنية طويلة عاملاً مساعداً على تشكيل انسان تكون قيمه ومعتقداته وسلوكياته تختلف عما هو سائد في المجتمع ويعود سبب ذلك الى استمرار تعرض المجتمع لمزيد من الضغوط مما يجعل التنظيم الاجتماعي والنفسي يمر بحالة من الاضطراب (حسن، 1997، ص2) ، تظهر بصورة سلوك تملقي يمارسه الفرد للحصول على ما يريد وهذا ما بينه ابن خلدون في مقدمته ان من بين

Six proposed simply supported high strength-steel fiber reinforced concrete (HS-SFRC) beams reinforced with FRP (fiber reinforced polymer) rebars were numerically tested by finite element method using ABAQUS software to investigate their behavior under the flexural failure. The beams were divided into two groups depending on their cross sectional shape. Group A consisted of four trapezoidal beams with dimensions of (height 200 mm, top width 250 mm, and bottom width 125 mm), while group B consisted of two rectangular beams with dimensions of (125 ×200) mm. All specimens have same total length of 1500 mm, and they were also considered to be made of same high strength concrete designed material with 1% volume fraction of steel fiber.

Glass Fiber Reinforced Polymer (GFRP) bars have gained popularity as a corrosion-resistant alternative to traditional steel reinforcement in Reinforced Concrete (RC) elements. This study investigates the flexural behavior of PRC panels reinforced with GFRP bars. The study variables included the GFRP reinforcement ratio and the number of embedded steel section distributions. Six concrete panels were fabricated, each measuring 2500 mm in length, with a rectangular cross-section of 750 mm in width and 150 mm in thickness. All panels were reinforced with GFRP bars and divided into two groups based on the reinforcement ratios of 0.532% and 0.266%. For each group, one panel served as the control specimen, while the remaining two were inte