Preferred Language
Articles
/
gRf4cZMBVTCNdQwC2tON
The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry
...Show More Authors

The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry

Scopus Crossref
View Publication
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Aesthetic and expressive characteristics in the works of Jean Dubuffet
...Show More Authors

The research presented the tagged (aesthetic and expressive characteristics in the works of Jean Dubuffet), so the research objective was: to know the aesthetic and expressive characteristics in the works of (Jean Dubuffet), and the research included four chapters. The aim of the research, the limits of the research, and the definition of terms. The second chapter included four topics. The first topic presented the aesthetic essence and style, while the second topic dealt with expressionism: approaches in concept and meaning.
While the third topic was preoccupied with presenting the aesthetic and expressiveness in the drawings of modernity and beyond, while the fourth topic dealt with: Jean Dubuffet and the experience of raw art. Th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The importance of using analytical procedures in the detection of creative accounting practices
...Show More Authors

The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jul 20 2023
Journal Name
Journal Of Advanced Biotechnology And Experimental Therapeutics
No evidence of relationship between colorectal cancer susceptibility and ERCC2 gene polymorphisms
...Show More Authors

Background: Excision repair cross-complementing group 2 gene (ERCC2) polymorphisms have been linked as being a risk factor for colorectal cancer (CRC) emergence. However, data from several studies are contradictory. To validate genetic biomarkers of the CRC; the impact of the following ERCC2 polymorphism (rs1799793 and rs238406) was examined on CRC susceptibility among sample of Iraqi population. Methods: A total of 126 subjects were enrolled in this case control study; 78 CRC patients and 48 apparently healthy individuals who are age, gender, smoking status and BMI matched. Polymerase chain reaction (PCR) was used for genotyping, followed by sequencing then the association between genetic polymorphisms and CRC risk was investigate

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
The economic dimensions of the railway link between Iraq and Kuwait and the role of national alternatives (Faw port and the dry canal as a model(
...Show More Authors

   Decision-makers in each country work to define a list of internal and external interests, goals and threats to their countries according to the nature of their awareness of these interests, goals and threats. 

  Hence, Iraq is not an exception to this rule, and the process of evaluating its interests and the objectives of its foreign policy is subject to the pattern of awareness of decision-makers and the influencing forces in defining its basic interests, which often witness some kind of difference in defining them, evaluating their importance and determining the size of the threats they face. And among these interests and threats that have witnessed a difference in the assessment of their

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The universal banking reality of the Industrial Bank through the causal relationship between the deposits of the Industrial Bank and the total loans granted - during the period (2004-2015)
...Show More Authors

Deposits with the Industrial Bank, together with loans received from others, are non-financial financial resources, which are sources of supply to the Industrial Bank of funds that allow the Bank to expand the granting of loans. The increases in this resource indicates that the bank is practicing comprehensive banking, which is consistent with the nature of the transformation of the banking system towards multiple businesses. Therefore, the research comes to highlight the causality of the trend between total deposits and total loans. And if the causality is found, is it one-way or two-way? How long is the impact?

View Publication Preview PDF
Crossref
Publication Date
Fri May 01 2015
Journal Name
Journal Of Engineering
Using Spatial Videos, Google Earthtm and Geographic Information System to Dynamically Monitor Built Environment Changes In a Challenging Environment: Baghdad, Iraq.
...Show More Authors

Urban expansion and its environmental and safety effects are one of the critical information needed for future development planning, safety considerations and environmental management. This work used two methods to monitor urban expansion and it's environmental and safety effects, the first is based on Google Maps for the years 2002 and 2010, and the second was the usage of spatial videos for the year 2013. Although the usage of satellite images is critical to know and investigate the general situation and the total effects of the expansion on a large piece of area, but the Spatial videos do a very detailed fine scale investigation, site conditions regarding both environmental and safety cannot be easily distinguished fr

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
Using the general budget for the year 2019 to achieve sustainable development in Iraq
...Show More Authors

The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Jun 20 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
The PharmD Students’ Beliefs, Perceptions, and Challenges Regarding their First Year in the PharmD Program: A Qualitative Study
...Show More Authors

Background: The beliefs of pharmacy students in their curriculum may be critical to the success of medical education and the development of global health competences. Objective: To assess the beliefs, attitudes, and obstacles of PharmD students at the College of Pharmacy, University of Baghdad, during their first year in the newly adopted PharmD program. Method: In-depth qualitative interviews were conducted using flexible probing approaches. A sample of fourth-year PharmD students from the University of Baghdad's College of Pharmacy was selected using a purposive sampling method. The gathered data was analyzed using a thematic content analysis approach. Results: 40% of participants applied for the program because they believed it w

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
The Characteristics of Advertising in Blurbs of Arabic and English novels
...Show More Authors

The paper is concerned with a linguistic analysis of  the blurbs, used in advertising English and Arabic novels.  A blurb is an advertising persuasive text, written on the back cover of a book. Blurbs of selected novels are chosen as  representative examples. The selected blurbs belong to two languages, Arabic and English. The paper aims at studying the linguistic features that are characteristic of blurbs as advertising texts and making a sort of comparison between English blurbs and Arabic ones. A linguistic analysis on four levels is presented. Blurbs are tackled from the point of view of four linguistic disciplines that are phonology, syntax, semantics and discourse analysis. A reference is made to the linguistic featu

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
A Novel Approach to Improving Brain Image Classification Using Mutual Information-Accelerated Singular Value Decomposition
...Show More Authors

View Publication
Scopus (43)
Crossref (42)
Scopus Clarivate Crossref