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اثر الاستقلالية والخبرة المالية والمحاسبية للجنة التدقيق في ملائمة قيمة المعلومات المحاسبية
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ه رثا قيقحتلو ،ةيبساحملا تامولعملا ةميق ةمئلام يف قيقدتلا ةنجلل ةيبساحملاو ةيلاملا ةربخلاو ةيللاقتسلاا ثحبلا تايضرف رابتخلا ةمزلالا تانايبلا عمجل ةنابتسا ةرامتسا مادختساب ةثحابلا تماق ةساردلا فده ةللاد وذ رثأ دجوي(يهو ةيبساحملاو ةيلاملا ةربخلل ةيئاصحإ ةللاد وذ رثا دجوي( ، )ةيبساحملا تامولعملا ةميق ةمئلام ىلع قيقدتلا ةنجل ةيللاقتسلا ةيئاصحا )ةيبساحملا تامولعملا ةميق ةمئلام ىلع ( نم تنوكت ةنيع ىلع تعزو ثيح ، 102 ترهظا دقو.فراصملا يف نيلماعلا نم ادرف ) ن ،ةيبساحملا تامولعملا ةميق ةمئلام ىلع قيقدتلا ةنجل ةيللاقتسلا ةيئاصحا ةللاد وذ رثا كانه ناب يفصولا يئاصحلاا ليلحتلا جئات ىلعءانبو.ةيبساحملا تامولعملا ةميق ةمئلام ىلع ةيبساحملاو ةيلاملا ةربخلل ةيئاصحا ةللاد وذ رثا دوجو جئاتنلا تنيب كلذكو دقت مت ةساردلا جئاتن نم تايصوت ةدع مي ةنجل يف ايلام اريبخ اوضع دوجو نع لاضف ،نيلقتسم ءاضعا دوجو ةرورض اهمها يف ةدراولا ةيبساحملا تامولعملا ةميق ةمئلام يف نيرمثتسملا ةقث ةدايز ىلا كلذ يدؤي دقو اهتيلعاف ىلع ارشؤم دعي ثيح قيقدتلا لاا مهرارق ىلع رثؤت دق اهرودب يتلاو ةيلاملا مئاوقلا .

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
اثر استراتيجية لوحة الاختيار (Think-tac-toe ) في تحصيل طالبات الصف الرابع العلمي في مادة علم الاحياء
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The research aims to know the impact of using the strategy (think-tac-toe) in the achievement of Biology subject for female students of fourth grade scientific branch. The research sample consisted of 70female students the of fourth Grade scientific Branch . The students were divide randomly, equally to two groups, experimental and control group. the two groups are equaled in the variable ( intelligence, age, previous information, former achievement of biology subject ) and the strategy applied over the entire semester. built an achievement test and it has been the expense of validity, and the reliability and The psychometric properties, and the data were analyzed statistically by recourse to Statistical package SPSS, the results showed

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Effect of Exemplar of Wettli On Acquiring Grammatical Concepts Among Basic 7th Class Female Students in Kurdish Language Grammar
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The current paper aims at knowing the effect of  Exemplar of Wettli On Acquiring Grammatical Concepts Among Basic 7th Class Female Students in Kurdish Language Grammar.

The current paper is confined to a sample of  Basic 7th Class Female Students-  Khaniqin –belonged Morning schools for the academic year 2014-2015 . The sample amounted 50 female students  distributed on two sections ( A,B) . Section A represented  experimental group ( 24) female  students  studied according to the exemplar of ( Wettli) and (B) represented control group (26) female students who have studied with traditional method. The researcher has qualified between these two groups  b

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
factors determining pricing strategies in Iraqi business market – on analytic study in a number of industrial sector companies
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Pricing has an important position among the elements of marketing mixture (4ps) as it represents revenues that in turn represent one of the important  pillars' for resources affecting on organizations sustainability and development , and the failure in determining prices and their strategies has a dangerous effect on the organizations reality and future as a whole . from this point,  this is what from the focus of the research problem,which centered on how to get companies to critical price that satisfies customers and achieve corporate objectives.                          

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating The Performance of Public Companies in The Light of Financial Indicators Case study of the General Company for Drugs and Medical Supplies/ Samarra – Iraq For the period (2014-2019)
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The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
The Impact of Using PowerPoint presentation on EFL Students’ Attendance, Achievement, and Engagement
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The current study examined the impact of using PowerPoint presentation on EFL student’s attendance, achievement and engagement. To achieve the aim of this study, three null hypotheses have been posed as follows: There is no statistically significant difference between the mean score of the experimental group attendance and that of the control one; there is no statistically significant difference between the mean score of the experimental group achievement and that of the control one, and there is no statistically significant difference between the mean score of the experimental group engagement and that of the control one. To verify a hypothesis, a sample of sixty students is chosen randomly from the third year, department of English,

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the quality of municipal services according to the financial budgets for years 2006-2016 Analytical research in Diwaniyah Governorate
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The research aims at determining the main reason for the deterioration of the services and determining the correct method of distributing the funds to the administrative and administrative units. The discrepancy between the size of the financial allocations and the municipal services was the main research problem. Therefore, the researcher identified the gaps in municipal services by the concerned departments and compared them with The percentage of funds obtained through the work of a checklist for each of the directorates concerned. The researcher studied the specific criteria for these services, which were approved by the Ministry of Construction, Housing, Municipalities, and Public Works, and compared them wi

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of statement of cash flow in forecasting in the global financial crisis 2008: An analytical study for The American Company (Freddie Mac)
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On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Asset Utilization Efficiency and its effect on the sustainable Stockholder’s Wealth: Apply Study of Iraqi Companies listed on the Iraqi Stock Exchange
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The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the external auditor in assessing the security of information technology systems in light of (ISO/IEC 27001): (Applied research on a sample of private banks)
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This research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the p

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Publication Date
Mon Nov 19 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Study of the impact of foreign direct investment in the Iraqi tax system using the factorial analysis: (principal components)
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The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

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