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The Effect of the Audit Value on the Value Relevance of Accounting Information for Economic Units
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Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether external or internal, that affect the value of the audit, which would generate the highest value for the consumer of this service through the situational leadership methods of auditing that affect the value obtained by the economic unit subject to auditing, which is called the value of auditing and it is one of the modern topics in the field of audit research. In addition, the results reached will contribute to explaining the value of the audit, that is, the benefit obtained by the economic unit subject to audit and its ability to influence the Value Relevance of Accounting Information and the possibility of enhancing it in the local environment.

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Publication Date
Wed Mar 18 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF USING THE SCHOOL THEATER ON LEARNING SOME SKILLS OF THE GROUND MOVEMENT MAT GYMNASTIC ART FIFTH GRADE PRIMARY
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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Proposed Strategy According to the Realistic Mathematics Theory on the Achievement and Mathematical Interrelation of third Intermediate Students
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Abstract

The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu

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Publication Date
Tue Feb 24 2026
Journal Name
Misan Journal For Physical Education Sciences
The impact of three models of training load on the development of the maximum strength for elite boxers
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The effect of usage two methods of garlic extraction( foliar and ground application) on the growth of the tomatoes (Solanum lycopersicum) plant
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Abstract<p>Garlic is rich in nutritional and medicinal value as it has been found that the water extract of garlic plant contains 31% carbohydrates and rich in elements calcium, phosphorus, magnesium, potassium, sodium, iron, zinc, manganese, vitamin C, thiamine, riboflavin, niacin and pyridoxine. The aim of this study was to investigate the effect of garlic extract (<italic>Allium sativum</italic> L.) on tomatoes (<italic>Solanum lycopersicum</italic> L.) plant. The trend is to use plant extracts in foliar and ground fertilization. Three levels of foliar application (4, 6, 8%), three levels of ground application (10, 20, 40%), one treatment 6% of foliar and 20% ground applic</p> ... Show More
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Publication Date
Sat Jan 04 2020
Journal Name
زانكو - الإنسانيات
The Effect of Linguistic Propositions on the Collection of Arabic Language Norms and the Development of Critical Thinking among Middle-Grade Students.
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The reality of teaching the Arabic language rules is not satisfactory, as the pedagogical methods used do not help students develop their mental skills, especially critical thinking skills. They are often traditional in terms of teaching students, who are passive, passive, often passive, active, and often active, their listening task, and the teacher's task of narrating facts and judgments. It is a blind simulation student, a dependency on others, and a weak spirit of creativity, innovation, and opinion. The opinions of educators and teachers almost agree on the reasons for students' weakness in learning the rules of Arabic, and that the reason lies in the way of teaching. The difficulty or the ease of the rules of Arabic does not lie in th

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Publication Date
Wed Jun 01 2022
Journal Name
Bulletin Of Electrical Engineering And Informatics
Proposed model for data protection in information systems of government institutions
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Information systems and data exchange between government institutions are growing rapidly around the world, and with it, the threats to information within government departments are growing. In recent years, research into the development and construction of secure information systems in government institutions seems to be very effective. Based on information system principles, this study proposes a model for providing and evaluating security for all of the departments of government institutions. The requirements of any information system begin with the organization's surroundings and objectives. Most prior techniques did not take into account the organizational component on which the information system runs, despite the relevance of

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Publication Date
Fri Apr 23 2021
Journal Name
International Journal Of Environmental Analytical Chemistry
Removal of levofloxacin and ciprofloxacin from aqueous solutions and an economic evaluation using the electrocoagulation process‏
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For this research, the utilisation of electrocoagulation (EC) toremove theciprofloxacin (CIP) and levofloxacin (LVX) from aqueous solutions was examined. The effective removal efficiencies are 93.47% for CIP and 88.00% for LVX, under optimum conditions. The adsorption isotherm models with suitable mechanisms were applied to determine the elimination of CIP and LVX utilizingtheEC method. Thefindingsshowed the adsorption of CIP and LVX on iron hydroxide flocs followed the Sips isotherm, with correlation coefficient values (R2) of 0.939 and 0.937. Threekinetic models were reviewed to determine the accurate CIP and LVX elimination methods using the EC method. The results showed that itfittedfor the second-order model, which indicated that the c

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Publication Date
Fri Apr 23 2021
Journal Name
International Journal Of Environmental Analytical Chemistry
Removal of levofloxacin and ciprofloxacin from aqueous solutions and an economic evaluation using the electrocoagulation process‏
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For this research, the utilisation of electrocoagulation (EC) toremove theciprofloxacin (CIP) and levofloxacin (LVX) from aqueous solutions was examined. The effective removal efficiencies are 93.47% for CIP and 88.00% for LVX, under optimum conditions. The adsorption isotherm models with suitable mechanisms were applied to determine the elimination of CIP and LVX utilizingtheEC method. Thefindingsshowed the adsorption of CIP and LVX on iron hydroxide flocs followed the Sips isotherm, with correlation coefficient values (R2) of 0.939 and 0.937. Threekinetic models were reviewed to determine the accurate CIP and LVX elimination methods using the EC method. The results showed that itfittedfor the second-order model, which indicated that the c

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Publication Date
Tue Apr 28 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
The Effect of Cooking Utensils in the Food Content of Elements.: The Effect of Cooking Utensils in the Food Content of Elements.
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the study aimed to identify the impact of the types of cooking utensils in transition metal elements to food and the effect of acid and storage in the concentration of these elements. used five types of cooking utensils including aluminum. tefal, astainls steel, glass. (pyrex), and ceramic prepared in it the food meal. the same meals were repeated add to them acid. the estimate of mineral elements in the meal prepared before storage and after storage in refrigerator temperature degree. the result shows the increase of aluminum concentration in the meals that prepared in aluminum pot reaching 2.913 pmm while reached less concentration in the meal prepared in astainls pot reaching 0.325 pmm. the highest concentration of iron reached 25.2 p

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Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Human Resources Accounting And its Reflection on Quality Cost
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The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

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