The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

This research include design and implementation of an Iraqi cities database using spatial data structure for storing data in two or more dimension called k-d tree .The proposed system should allow records to be inserted, deleted and searched by name or coordinate. All the programming of the proposed system written using Delphi ver. 7 and performed on personal computer (Intel core i3).

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

      This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through  A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes   12   questions to measure the excellence of the hotel service. The research sample included  43  employees' responding to this

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad, and upon his whole family and companions, but after: God Almighty has instituted types of acts of worship and classes of obedience that, if performed by the servant, would link him with his Creator and connect with his Lord. And for the sake of these worship, and the greatest of them: the worship of i'tikaaf, for souls need rest and recuperation from the struggle of life and its concerns, concerns and anguish, and people differ in their attitudes and interests in the means of recreation, and many people consider the outing and travel the best way in which they breathe from their toil and toil, and reclaim their strength and the advised adult He fin

This research (The style of Persian books for Khawaja Rasheed Addin Fadhel Allah)is marked to a minister and historian (1247-1318AD) for a number of his books and theses .Dr. Jafaar had started his research by collecting dates of a detailed book of general history in the world including a history of previous kings , prophets ,the history of Islam until the fall of Baghdad ,the history of Jews

The aim of this study to identity using Daniel's model and Driver’s model in learning a kinetic chain on the uneven bars in the artistic gymnastics for female students. The researchers used the experimental method to design equivalent groups with a preand post-test, and the research community was identified with the students of the third stage in the college for the academic year 2020-2021 .The subject was, (3) class were randomly selected, so (30) students distributed into (3) groups). has been conducted pretesting after implementation of the curriculum for (4) weeks and used the statistical bag of social sciences(SPSS)to process the results of the research and a set of conclusions was reached, the most important of which is t

This study conducts a systematic comparative critical discourse analysis of news reports from prominent American (CNN) and Russian (RT) media sources covering the Russia-Ukraine conflict. Utilizing the theoretical frameworks of Norman Fairclough's multidimensional model and Teun van Dijk's socio-cognitive approach, the research examines the underlying ideological assumptions and discursive strategies employed by the two contrasting news channels. Quantitative analysis of discursive techniques and linguistic features provides insights into how each channel selectively utilizes language to convey distinct ideological positions. The findings demonstrate how media discourse constructs and normalizes particular ideological representations of pol

The enrollment of students in the university represents a new stage in their life that differ from the previous educational stages that student has previously established. It should be noted that students with special needs at the University of Baghdad are not large numbers. It appears that these students have an excel role in their colleges most often, That is, the handicap was not a barrier to their scientific progress, but rather an incentive for them to excel. The most important conclusion reached by the researcher is that the University of Baghdad had no role in caring for people with special needs and caring for them financially, socially, psychologically, healthily and economically, they need to pay attention to them and take care

This study aims to investigate the academic leaders’ perceptions towards the degree of availability of the dimensions of organizational immunity systems at the University of Tabuk, as well as to reveal the statistically significant differences between the average responses of the study sample members about the degree of availability of these dimensions at their university due to the variables of (gender, leadership position, and college specialization). To achieve the objectives of the study, a descriptive survey method was used. The study population consisted of (200) male and female leaders who were academic leaders at the University of Tabuk. A questionnaire was used as a tool for collecting data, which its validity and reliability