The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

The impact of a proposal for the curriculum dictated by some of the barriers to the development of motor skillsA. M. D. Huda Ibrahim RezoukiM. M. Susan Salim DawoodIs the childhood of the most important and most fertile stage of basic education because of their significant impact in building a base on which the stated origin of sound in the early stages older age because the baby at this stage be very vulnerability to environmental factors different surroundings in which to leave their mark on his life in the stages of life other.The Gymnastics of sports long-term training, which begins between the ages very early relative to the rest of other games to reach the stage of the tournament from the age of 13-17 years almost to the women, this a

The research aims to identify the role of the dimensions of financial inclusion in achieving the competitive advantage by An exploratory research of the views of a sample of customers of the 20 Algerian commercial banks, And the relationship between its dimensions (Access dimension, Usage dimension, Quality) And competitive advantage. This research is based on the analytical descriptive approach. The questionnaire was adopted as a main tool in collecting data and information on the sample of 377.

The The research showed several results, the most important of which is a strong correlation between the dimensions of the three financial inclusion combined and the competitive advantage of the Algerian commercial banks, and explained t

In light of the limited sources of funding suffered by the Iraqi economy, it highlights the importance of enhancing the efficiency of public expenditure, and if the measurement of the efficiency of public expenditure and identify benchmarks first step of promoting efficiency, the adoption of scientific methods of analysis imperative in promoting the efficiency. Under this framework, the focus was on the methodologies used to measure the efficiency of public spending and supply analysis with trying statement strengths and weaknesses, and make use of it in the measurement of the efficiency of public spending in the Iraqi economy. As well as devise measurable indicators take into account the specificity of the Iraqi economy and the

This study is one of the descriptive studies, where the researcher used the survey method, which seeks to provide an accurate and appropriate description of the main and sub-categories of the content of the research for television documentaries on the Iraqi satellite channel, relying on the research questions and objectives to analyze the content of the documentaries according to the approach referred to above. The objectives of the research were summarized to identify the function of the documentary programs in Al-Iraqiya channel to detect the crimes of the former regime, to know the frameworks highlighted by the documentary programs in Al-Iraqiya channel to reveal the crimes of the former regime, to identify the extent of the circ

This research aims to determine the role of employee performance evaluation of the achievement of the quality of human resources in the Office of the Inspector General / Martyrs Foundation requirements by employing comparison steps reference with the Office of the Inspector General / Ministry of Higher Education and Scientific Research, has been touching the researchers need the Office of the Inspector General / Martyrs Foundation to apply assess the performance is good for workers and the employment of its outputs to achieve the requirements of the above-mentioned system, and in order to stand on this role we raised the following question President: (is the quality of human resources requirements are achieved through the employm

The analysis of the orientations of Iraqi art commodification contributed to the discovery of deliberation, which was founded in the deliberative discourse in the trends towards commodification in the Iraqi art, since the important transformations in social structures and relations produced a dictionary with new vocabulary and tools that replaced the traditions and norms that have been in circulation for a century. Deliberation and commodification have become more prevalent in the mechanics and trends of the art where the pace of change is becoming increasingly frantic towards the market. The general market for art constitutes one of the most effective phenomena within contemporary art, that there has been a proliferation of sales auctio

The theater has live foundations that interact with all symbols and signs. It has never been far from these innovations and developments in the manner of dealing with those symbols and how and the extent of their effects on society through the world of technology because the theatrical performance contributes to its structure, a technique that is employed by designers in various technologies such as ( Music, lighting and sound effects engineer, as well as fashion designer, architecture, and modeling designer). The theater today also relied on various interactive techniques represented in the use of body language and a sign in order to communicate the meaning by forming movements, singing and dancing in order for the recipient to interact

This research aims at shedding light on the concept of insurance awareness and clarifying its role on marketing insurance services of a sample of (100) employees in the National Company for Insurance. Questionnaire is used as a main instrument for collecting data and information from the sample. Their answers were analyzed by using arithmetic means, standard deviation, centesimal weight, and the correlation coefficient ( , F, t) tests .The research reached several conclusions of which:1.The sample member's response to insurance awareness and marketing insurance services factors was in the medium level.2.There was a positive relationship of a moral sign between insurance awareness and marketing insurance services, that correlation coeffic