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jeasiq-1526
التدقيق الداخلي وأثرة في الحد من ظاهرة غسيل الأموال
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Still Financial institutions, including banks, a key target for money launderers to transfer illicit funds to the legitimate funds and by weaknesses in the internal audit procedures applied in the banks or through a lack of legal structure to combat this phenomenon in addition to the procedures by other regulations                                                                

The samples from private banks in Baghdad and distributed 35 form to identify the members of these banks who work in the internal audit activity and results appear in the paper that there is direct impact of the internal audit of 60% to curb money laundering, The rest of the figure is attributed to other factors may be legal, administrative or linked to the application of international standards                               

 

 

 

 

 

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
An Instructional Design According to the Active Learning Model and Its Effect on Students' Achievement in Chemistry for Fifth Intermediate Stage
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The objective of the research is to identify the effect of an instructional design according to the active learning modelsالباحثين in the achievement of the students of the fifth grade, the instructional design was constructed according to the active learning models for the design of education. The research experience was applied for a full academic year (the first & the second term of 2017-2018). The sample consisted of 58 students, 28 students for the experimental group and 30 students for the control group. The experimental design was adopted with partial and post-test, the final achievement test consisted of (50) objectives and essays items on two terms, the validity of the test was verified by the adoption of the Kudoric

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students
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The current study aims to investigate the effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students. To do this, a sample of (57) male and female student were intentionally selected from first grade, Kurdish department / college of education / Ibin Rushd of human sciences. The sample distributed on two classes, whereby the experimental group consisted of (28) student were taught according to the (SWOM) strategy while the control group made up of (29) student were taught based on the tradition method. The two researchers designed a scale included (50) item to measure students' achievement. The experiment lasted for ten weeks, SPSS was used

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Conceptual visions of standard capital measurement Measures and determinants of disclosure to create Sustainable competition In light of the knowledge economy
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  This century is witnessing changes in various fields,which have become a challenge to the enterprises in the contemporary business environment, the most important of which is the importance of measurement and disclosure of the role of knowledge capital in the transition to the knowledge economy, which is no longer the land and labor and physical capital resources the basic. Knowledge-based capital has emerged that provides the enterprise with an area of ​​excellence and enhances its position to achieve competitive advantage. The research tackled the concept, objectives, components and importance of knowledge capital, which is fundamental in knowledge management, creating value added and enhancing competitiveness, as well as an

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Motivated Classroom Evaluation Environment for Learning and its Relationship to Feedback Patterns among Teachers of the Second Cycle of Basic Education in the Sultanate of Oman
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This study aims to investigate the degree of practicing the motivated classroom evaluation environment for learning and its relationship to different feedback patterns. To achieve the objectives of the study, the correlational descriptive research design was employed. A questionnaire was constructed consisting of two parts: the classroom evaluation environment (13) items, and feedback patterns (24) items on a five-point scale. The psychometric properties of the questionnaire were verified in terms of validity and reliability. The questionnaire was applied to a sample of (265) male and female teachers who work in the second cycle schools for grades (5-10) of basic education in all academic majors in the Governorate of Muscat in the Sultan

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Toxicity of Nanomulsion of Castor Oil on the Fourth larval stage of Culex quinquefsciatus under Laboratory Conditions
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Mosquitoes like Culex quinquefasciatus are the primary vector that transmits many causes of diseases such as filariasis, Japanese encephalitis, and West Nile virus, in many countries around the world. The development in the scientific fields, such as nanotechnology, leads to use this technique in control programs of insects including mosquitoes through the use of green synthesis of nanoemulsions based on plant products such as castor oil.  Castor oil nanoemulsion was formulated in various ratios comprising of castor oil, ethanol, tween 80, and deionized water by ultrasonication. Thermodynamic assay improved that the formula of (10 ml) of castor oil, ethanol (5ml), tween 80 (14 ml) and deionized water (71ml)   was mor

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
A Competitive Study Using UV and Ozone with H2O2 in Treatment of Oily Wastewater
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          In this study, ultraviolet (UV), ozone techniques with hydrogen peroxide oxidant were used to treat the wastewater which is produced from South Baghdad Power Station using lab-scale system. From UV-H2O2 experiments, it was shown that the optimum exposure time was 80 min. At this time, the highest removal percentages of oil, COD, and TOC were 84.69 %, 56.33 % and 50 % respectively. Effect of pH on the contaminants removing was studied in the range of (2-12). The best oil, COD, and TOC removal percentages (69.38 %, 70 % and 52 %) using H2O2/UV were at pH=12. H2O2/ozone experiments exhibited better performance compared to

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
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Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
EVALUTION OF OCCUPATIONAL HEALTH AND SAFETY SYSTEM ACCORDING TO ISO 45001 : 2018 Applied Research IN BAGHDAD COMPANY FOR SOFT DRINKS
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Represent a topic occupational safety and health management is one of the priorities of the loading organization in the business environment ,and one of the requirement for the success and its impact on the productivity of workers and their performance in an appropriate working environment .The international responses to the problems that accompany the technological and industrial development of the business environment are the issuance of ISO 45001:2018 aimed at providing an appropriate framework for controlling risks , reducing injuries and work accidents and improving work performance ,after realizing the environmental relationship between safe and sound work with competition .The search’s issue is represented with the exist

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Semantic displacement of the crucifixion of Jesus Christ in contemporary painting: عبد الحمزة عبد الأمير الكلابي، حيدر عبد الأمير رشيد الخزعلي
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The search consists of four chapters, which are as follows: -First Chapter,The research shows the problem and the importance and its need, its aim and limits are to identify the terms of it consist. The problem of the research has been identified by answering the following question:How to representthe significant displacement of the Crucifixion of Jesus Christ in contemporary drawing? ,The aim of the research also has been discussed around what it represents: The significant displacement of the Crucifixion of Jesus Christ in contemporary drawingshows. As for the research limits .the portress which are taken from a variety of sources, and the period of time of the year (1945-2008).fearst chapter;The theoretical framework and previous stud

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Accounting Islamic Standards on the Cost Efficiency: An applied study in kingdom of Bahrain Islamic banks -Wholesale
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This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

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