Preferred Language
Articles
/
jeasiq-2058
The quality of the auditor's report in the local environment in compliance with the requirements of the ISA 701 standard
...Show More Authors

The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distributed to auditors in the Iraqi environment in the Federal Office of Financial Supervision and private offices. To a set of conclusions, the most important of which was the apparent deficiency in the Iraqi audit legislation and evidence, especially the local audit manual (2) as it lacked many things because it did not include many of the paragraphs of the new auditor’s report in the world compared to the international auditing standard 700, the most important of which is the reporting paragraph On the important matters in accordance with Standard 701, as well as the different contents of the accounts of the auditors' reports in Iraq, each according to the duration To be informed, convinced, experienced, and adhered to international auditing standards and local audit evidence. And that the majority of account auditors in the Iraqi environment do not adhere to the Iraqi and international auditing standards, and this greatly affects the accuracy of the information contained in the Iraqi report as it is the means used to inform the data users of the opinion of the neutral technical auditor, as they claim that they are reporting important audit matters from Throughout the explanations section they present in their reports relying on Iraqi audit evidence, as they assume that the users concerned with their reports are rational, and this does not mean abandoning the responsibility to protect the interests of those users in all circumstances.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Mar 06 2022
Journal Name
Journal Of Positive School Psychology
Designing A Quality Costing System In Commercial Banks (Applied Research In The Investment Bank Of Iraq)
...Show More Authors

Preview PDF
Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
The Communicative Functions in The Speech of The UAE National Anthem in The Light of The Eloquence of The Audience: زينب دريانورد (الغيصي) - رسول بلاوي - أحمد موسى البطاينة
...Show More Authors

  The national anthem is one of the most eloquent communicative discourses that the language establishes due to its deep impact on the audience and forms a broad mass base that interacts with the chanting of the national anthem. Moreover, communication is the cornerstone in building social and educational relations. From this point of view, the communicative approach studies language in the communicative context and its six important functions identified by linguist Roman Jacobson. The official UAE national anthem is considered as a model for expressing the enthusiasm of the Emirati Arab public, who is proud of their Arabism, loyalty and love of the homeland, because of the expressions that this anthem carries, urging the public to

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Affect of learning the bag in the acquisition of historical concepts for students in the fifth grade literary history
...Show More Authors

The  adopted method in the teaching of history is conservation and indoctrination in all grades, and this will lead to a lack of students interact with teachers in the course of the lesson, and poor use of teachers to questions that raise students' thinking during the lesson, which leads to a lack of interest in the topic of the lesson and wasting opportunities contribution making it the teacher at the center of the educational process, and to provide arrogating the researcher to contribute to teaching style with the belief that the use of this method of teaching could lead to overcome the difficulties and problems faced by the teaching material.

And there are educational complexes integrated approac

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The method of ABC and it, s roules in the Determining the cost of the Project constraction sector
...Show More Authors

Abstract

The basic orientation of the research is an attempting to apply the cost determining method according in the contract sector projects for Al- Iraq ceneral company, that this subject has a big value according to its modernity and  its influence on the future  and the eaning of the company.

The research aims to find out the effect of the method for determining cost based on the activity in determining the cost of the construction sector projects.The research was conducted in Iraq General Company for the implementation of irrigation projects. Bani search on three assumptions, the first is (that the application of the method for determining the cost on the basis of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Psychological Burnout among University Professors in Light of Armed Conflicts in Yemen: Center for Political and Strategic Studies - Sana'a University - Yemen
...Show More Authors

The research aims to identify the level of psychological burnout among the professors of Sana’a University in light of the armed conflicts in Yemen. The research sample consisted of (104) faculty members. A descriptive-analytical approach was adopted. The results of the research showed that university professors suffer from psychological burnout at a very high level in the overall score of the scale. There were no statistically significant differences in terms of gender, academic degree, teaching experience, marital status, number of family members, or salary. In light of the results, the researcher presented a number of relevant recommendations and suggestions.

View Publication Preview PDF
Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
The effectiveness of the deconstructive pattern in theatrical performance
...Show More Authors

Theatrical art, from (Plato) to (Heidegger), passing through (Husserl) and (Husserl) has propagated the parallel relations between the overlapping formal patterns in the world of hypotheses crowded with diaspora and scattering, leading to the manifestations of implicit meaning in the intellectual and aesthetic discourse, through the deconstructive pattern that restructures The aesthetic image according to the aesthetic data to be employed, so the effectiveness of the deconstructive system had an important role in authorizing the Ghanaian logic and continuity on which the Western meta meaning was based, and the artistic scene was subjected to it in line with literature and art to be able to pay attention to the achievement and clarify it

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
The psychology of nightmares (horror) in the cinematic movie
...Show More Authors

Psychology is one of the sciences that consciously overlap in terms of mutual influence with art forms in general and cinematic arts in particular. The psychological effect can be extrapolated into the visual image through the characters and their actions, especially the adoption of psychoanalytic ideas and proposals that came by (Freud), The cinema benefited from the concepts of psychology and participated in the process of creativity and the manufacture of events or the actions of characters, such as the concepts of consciousness and subconsciousness to express the psychological dimension of the film events, these data can be counted on the level of nightmares in the cinematic movies.
The methodological framework included the rese

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
The Role of Iraqi Woman in the 2021 Elections
...Show More Authors

After the political change in Iraq in 2003, Iraq witnessed a stage of social and political development and the strengthening of the legal foundations of the state system, by the approval of the permanent Iraqi constitution of 2005, and stipulating the quota system.

Iraqi women participated in the parliamentary elections from 2005 until 2021, and despite the participation of Iraqi women in all elections, there are challenges that women in Iraq face that prevent their political participation in general and participation in parliament in particular. There are factors behind this, including those related to Iraqi women themselves, including those concerning the political institution and factors related to the nature of society, and it

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
The communicative education of fine arts in the COVID-19 crisis and its manifestations in the modernization of the works of the Iraqi painter "Nabil Ali as a model"
...Show More Authors

 This study attempts to address the importance of communicative digitization in the field of various arts for the sake of continuity of shopping and aesthetic, artistic and intellectual appreciation of artistic achievements by the recipient on various places of their residence in light of the COVID 19 crisis, and to highlight the importance of the plastic arts of the Iraqi painter exclusively and how it expresses in a contemporary way the environment or life reality in Iraq in light of this crisis. With all its implications affecting the life reality from various aspects and methods of its negative and positive employment. As for the research procedures, the researcher reviewed the research methodology represented by the descriptive ana

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
The Rights of the Non-Muslims During the Rule of the Prophet Mohammed and Rashidians Succession Theoretically With Historical Witnesses
...Show More Authors

(Thimma) in Arabic means compact, and immunity. (People of Thimma) are the free non-Muslim people under Muslim rule. This includes Heavenly Religions people, i. e., Christian and Jews).
They have been called (People of Thimma) because they had paid (Jizyah: tribute) so they became safe for their souls, honor, properties at the custody of Muslims.
Islamic law had posed (Jizyah: tribute) upon the Jews and Christians who were living under Muslim rule as a reaction of not embracing Islam Faith against securing their rights and freedom.
Freedoms secured by Islam for the (People of Thimma) had been many, including the right of faith, not coercing them to be Muslim, the right to live, to possess properties, protect and secure them, the

... Show More
View Publication Preview PDF