The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of internal control and risk management, And the independence of the internal auditor, to strengthen the effectiveness and independence of the external auditor In order to achieve these objectives, a questionnaire form consisting of two lists prepared for this purpose was designed to be distributed to a sample of banks and a sample of the audit offices and a sample from the Securities Commission final, The analysis of the data in the SPSS program examined the hypotheses and the research reached the importance of the dimensions of empowerment in the work of the audit committees by 84%. The most important of the dimensions of empowerment is motivation, training and knowledge on the work of the audit committees, while the second form, Among the three independent samples are the Central Bank, the Securities Commission and the external audit offices, which are considered inspection committees on these private banks. The impact of empowerment is on supervision of the reporting process (77%). The impact of empowerment in the second dimension is the supervision of the internal control and risk management system (80%). The third dimension was to strengthen the effectiveness and independence of the internal auditor (84%). The fourth dimension is to strengthen the effectiveness and independence of the external auditor (79%). There were no significant differences between the three independent samples according to the t-test of the independent samples and their consensus on the overall effect of the overall audit ability by (79%). The research ended with several recommendations including: Giving importance to the audit committees by the administration, As well as the selection of members according to the standard of professionalism and experience and the need to emphasize the reliance on an integrated system of control and scrutiny and motivation of the principle of self-control by members, as well as highlighting the system of accountability and accountability by the Audit Committees, and to find a real and effective existence of the Audit Committees besides Mam achieving effective communication to cancel all the gaps that may occur between the administration and the expectations of users and external auditors, and that the necessary decisions and taking them as the closest to the operational reality of the banks
The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the
... Show Moreاتجهت دول العالم الى تسخير جميع الإمكانيات والخبرات والعلوم من اجل الوصول الى مستويات متقدمة في الرياضات المختلفة ويهدف التدريب الرياضي إلى إعداد اللاعبين إعدادا جيدا تكمن مشكلة البحث من خلال خبرة الباحثتان الميدانية ومتابعة تدريبات لاعبي المدرسة التخصصية كرة اليد فقد لوحظ هناك ضعف واضح في الأداء المهاري ولابد من تطوير أوجه الضعف لتحقيق مستوى انجاز افضل . ويهدف البحث اعداد تمرينات خاصة بأستخدام جهاز ا
... Show MoreThe research aim to know the effect of note–taking by computer method as amentalactivators in achievement of physics subject for the first intermediate class students.
To investigate from aim of the research the research sample was chosen from the first intermediate class students in Al–mutamyzat secondary school for girls. Which belongs to the general administration for the second karkh education which randomly chosen from (9) schools for distinct female students in Baghdad. Then randomly chosen two sections form three about (80) female students at (66.667%) from total sample it’s about (120) female student in the three sections. The randomly chosen too, section (a) to represent experimental group it’s about (41) female
... Show MoreThe aim of this research is to make a new investigation of a scientific thesis in Arabic Morphology in which an allusion occurred in relation to its real author and its title, there is alot of dropping and flaw when it was first applied due to depending on one written transcript
الملخص (باللغة العربية) شكّل اجتياح العراق للكويت في 2 آب/أغسطس 1990 اختباراً حاسماً لقدرة جامعة الدول العربية على إدارة الأزمات الإقليمية وصياغة موقف عربي موحّد إزاء انتهاك واضح لسيادة دولة عضو. غير أن أداء الجامعة خلال أزمة الخليج الثانية كشف عن حالة من الشلل المؤسسي والإجرائي، تجلّت في بطء اتخاذ القرار، وتنازع التأويلات حول شرعية الإجراءات، وتوظيف نصوص الميثاق بما أعاق إنتاج قرار عربي حازم وقابل للتنفيذ. تن
... Show MoreProblem: Find dimensions of the problem by answering the following question: what the effect of using the Six Thinking Hats strategy to acquire the historical concepts and retain the fourth-grade students in the subject of literary history. Importance of research: current research is gaining importance in many ways, including: 1. Keep pace with the new in the field of education and modern educational strategies. 2. Shed light on innovative education strategy in the teaching of history, which is one of the materials that need to renew the tragedy of instruction methods for students. 3. Out of the monotony and traditional way of teaching to a method and a new strategy to develop the teacher and the learners thinking skills through various
... Show Moreشغلت قضية اعداد المعلم اهتمامات العديد من المسؤولين في قطاع التربيه والتعليم وكذلك اولياء امور الطلبه واساتذه الجامعه , ولازالت الهم الاكبر , وذلك لاختلاف سياسه اعداد المعلم من دولة واخرى وحسب الفلسفه التربويه والمتغيرات والتطورات السريعه التي يشهدها العالم
وفي ضوء ماتقدم , ان المعلم هو احد عناصر العمليه التربويه في اي بلد . بعد الطالب والمنه
... Show MoreBackground: The American Joint committee on Cancer in their 8th edition staging manual regarded perineural invasion as one of the most important prognostic factors for Lip and Oral Cavity Squamous Cell Carcinoma, it also incorporated tumor depth of invasion in defining tumor size category in the new staging system. This study was conducted to evaluate the frequency of perineural invasion in oral squamous cell carcinoma and the effect of approaching tumor depth in this process. Materials and Methods: fifty-four formalin fixed paraffin embedded tissue blocks of radical resections of Oral Squamous Cell Carcinoma were cut and stained with Hematoxylin and Eosin stain, then evaluated for perineural invasion, with estimation of tumor depth of i
... Show MoreAim This study is an overview of NPEV investigated during AFP surveillance programs for the period 2010–2017 in Iraq. Methods Stool samples from 4296 AFP cases and 2933 healthy contacts among children less than 15 years of age were processed for virus isolation as a part of AFP surveillance for the Global Polio Eradication Program in Iraq at National Polio Laboratory. NPEV detection was performed by virus isolation on cell culture according to WHO recommendations. Results The NPEV isolation rate was 14% of total AFP cases and 14.5% of healthy contacts. The infection rate was higher in males than females with a male/female ratio of 1.5: 1. The highest NPEV infection rate was observed among the children aged 1-2 years and decrease significa
... Show More