The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry
In this research, we discussed and analyzed the relationship between oil prices and the U.S. dollar exchange rate in Iraq. The study adopted the descriptive analysis and econometrics analysis. The descriptive analysis refers to the rise (fall) in crude oil price lead to appreciate (depreciate) in the Iraqi dinar exchange rate, though the channel of the international reserves. The econometrics analysis is based on monthly data covered the period (December/2002 – December/2011), the unit root test, co-integration test, vector error correction model, and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results refer to the lon
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The prophet said that it anybody burdened any of the people or the book more than they could endure he would ben his opponent until the day of judgment.
-under the rightly guided caliphs the Christians had much freedom .this is shown by a letter attributed to ishu-yab III. The Nestorian catholics.
-The third caliph,Uthman favoured the Christians either because of the spcial skills or abilities which they possessed or through the imfluence of his Christian wife Na'ila.
-Under the early Umayyade,the christiansins the Isalamic umma had as much freedom as they had previously enjoyed under the best of their Christians governments because they restorted their churches and appointed many Christians to the
... Show MoreThe research aimed to identify the causal relationship between forgiveness and psychological hardness for university students, by answering the following questions: Does forgiveness cause psychological hardiness? Does psychological hardiness cause forgiveness? Is the relationship between the two variables a reciprocal relationship? The research sample consisted of (300) male and female students from the universities of Baghdad and Al-Mustansiriya University. To extract the psychometric properties of the two scales: forgiveness and psychological hardiness, a sample of (50) male and female students employed to repeat the test, making the six connections between the two research variables. To determine the causal relationship, The Pearson c
... Show MoreBackground: Urolithiasis and hypertension are prevalent and clinically significant conditions in the Middle East, both influenced by shared metabolic and environmental risk factors. Understanding the potential association between them is important for guiding prevention strategies. Objective: To explore the relationship between urolithiasis and hypertension in a sample of Iraqi adult patients. Methods: A cross-sectional observational study was conducted at Alkindy Teaching Hospital, Baghdad, from September 2024 to March 2025. Participants included 237 patients with confirmed urinary tract stones and 244 controls confirmed to be stone-free, matched for age and sex. Exclusion criteria included secondary hypertension, chronic kidney di
... Show MorePurpose: The research seeks to develop the implications of intellectual human capital, and social capital in business organizations, and will be accomplished on three levels, the first level (the level of description) to identify, diagnose and display content philosophical Strategic Human Resource Management at the thought of modern administrative represented by human capital and Ras social capital. The second level (level of analysis) and the analysis of the extent of the impact of alignment between human capital, and social capital in the organizational strength of the organizations. The third level (Level predict) the formulation of a plan to strengthen the organizational strength in business organizations and to develop speci
... Show MoreDue to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf
... Show MoreThe study analyzed the current situation of public hospitals in the capital of Baghdad exclusively and diagnosed the resources available; especially after the high demand for these hospitals as a result of the citizen’s need to review the hospital to take care of them, especially after the Corona pandemic. Eight major hospitals in Baghdad were selected to determine the current reality of providing fire safety tools or equipment and what are the preventive measures needed to reduce it. The results after practical study showed many defects and weaknesses in the current situation due to their reliance on the traditional management to manage and provide all preventive measures and safet
Computer literacy is an urgent necessity for university students, given the rapid development in the means of communication in which we live in this era, and the flow of abundant information. Mainly on the computer in all administrative and academic transactions, where first of all the registration for the semester is done through the computer. Computer culture has many characteristics and advantages that distinguish it from other sciences, including the concept of computer culture that cannot be defined absolutely, and it is difficult to define its levels, because the specifications of the computer-educated individual differ from one individual to another, and from time to time also, you find it a luxury in a country What, and you
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