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The trend to Joint Audit as an approach to Improve the Financial Reports Quality - An Applied Study –
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This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the study found that: There is a positive trend among all the sample individuals to apply the Joint Audit to improve the financial reports quality with their different characteristics (Relevance, Reliability, Comparability, and Consistency). As well as the existence of various difficulties are facing Joint Audit when applied it. According to the results, the study recommended that all denominations of the financial community should be encouraged to be interested in the trend to the Joint Audit because of the multiple positive effects, especially improving the financial reports quality, also working hard to find appropriate ways and methods to overcome the various difficulties that face the application of Joint Audit.  Thus contribute to increase completing the content of the information that contained in the financial reports.

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Dietary Habits for Adolescent Girls Diagnosed with Iron Deficiency Anemia in Kirkuk Secondary Schools
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Objective(s): To assess the eating habits of adolescent females with iron deficient anemia.

Methodology: This study employed a quantitative research, descriptive evaluation design.The study was carried out on adolescent girls attending Kirkuk secondary school, period from 11 April to 27 December 2022. A non- probability (Purposive) sample has been applied to obtain the study goals. The study sample was (62) student who participate in the study.

Results: Pre-test results from the study revealed that 54.8% of students had moderate IDA. While the students' iron levels returned to normal in the posttest (53.2%). The majority of students (59.7%) had poor eatin

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Publication Date
Fri Oct 02 2026
Journal Name
Sciences Journal Of Physical Education
تأثير تمرينات مركبة ( بدني- مهاري) في تطوير بعض القدرات البدنية والمهارية للاعبات كرة القدم الصالات
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ملخص البحث تنوعت اساليب وطرائق التدريب بشكل واسع وكبير وتعددت الاهداف التدريبية تبعا لخصوصية الاداء في النشاط الرياضي الممارس، وكل هذا جعل امام العاملين في الانشطة الرياضية كم كبير من الحلول لمواجهة المشاكل التي تواجههم في اثناء الاعداء للرياضيين، وتعد التمرينات المركبة واحدة من الاساليب التنظيمية للتمرين التي تضم في محتواها تعدد الاداءات خلال التمرين الواحد مما يتيح للاعب تطبيق متطلبات بدنية او مهارية ا

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
الكفاءة الانتاجية الداخلية الكمية في كليات الطب – جامعة بغداد (بحث مستل عن رسالة الماجستير الموسومة )
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The research aims at the following:

- Identifying the level of internal quantity efficiency in Medical colleges, University of Baghdad by determining the level of productivity for one group for the total batch according to sex variable (males and females). Procedures of the study

The researcher used the descriptive and analytical method has been used by following them up enhanced by flow indicators of students for one session  depending on   special statistical data  analyss .

The results are as follows:

 - The Faculty of Medicine were higher productivity scholarships for one year and two years of schooling, as well as the highest in the efficiency of the Faculty o

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Images of Woman, She-Camel and Horse and Their Manifestations in Tarafah-ibnulAbd's Poetry between Symbolic Reference and Poetic Function
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This paper tries to understand the poetic reference in the images of woman, she-camel, horse and their manifestations in Tarafah-ibnulAbd's poetry. There has got my attention the fact that these three images have their own distinct taste which is characterised by a clear rhythm, let alone the  lively nature that is filled with liveliness and activity to be in harmony with the poet's youth. For these three images represented the best manifestations of his psychological and artistic poetics. The paper adopts an artistic analysis to arrive at the psychological aspects of these experiences-the woman, the she-camel, and the horse- and to understand the functions of their images and symbolic reference.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
تقويم محتوى كتاب الاحياء للصف السادس العلمي من وجهة نظرمدرسي ومدرسات الاحياء في محافظة كركوك
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The present study aims to identify the extent to which biology book of sixth grade achieves the basic scientific aspects in light of its scientific objectives. To achieve this goal, the researcher needed to build two questionnaires to evaluate the biology book for sixth-grade. To answer the questions of the study, the researcher used the following statistical methods : the weighted average, and percentages; and to identify the extent to match the perspective of teachers of the material with the perspective of a researcher in each paragraph of the questionnaire as well as the degree of severity of each paragraph in the book neighborhoods sixth-grade has reached Aalbagesh to several of the most important results: 1. All the teachers were w

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Publication Date
Tue Jan 24 2017
Journal Name
Journal Of Madenat Alelem College
Effect of Prey Type on Relationship between Reproductive Performance and Female's Age in Macrocyclops albidus (Jurine 1820)
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The present study was conducted to investigate effect of prey type on the relationship between age of females of Macrocyclops albidus and reproductive performance, which included each of mean number of nauplii, age at first brood, and age at first clutch. Results revealed that the correlation coefficient between the age at first brood and clutch and age of females fed on Artemia was significant P <0.05, being 0.65 and 0.81 respectively, while the correlations were not significant P>0.05 in females fed on mosquito larvae (Culex quinquefasciatus) and Paramecium nauplii. It was also found that the correlation coefficients between mean number of the nauplii and longevity in M. albidus were significant P<0.05 whereas, the correlations were not s

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Methods of Acting Performance and Watching Industry in Street Theatre- Play (Sold) - A Model: بهاء زهير كاظم
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  The audience is one of the important practical elements in the theatrical show and its importance is not confined to its static activity as a receiver element only, rather it went beyond that issue as an effective and influential element in the proceedings of the show and the process of meaning construction, that it gains an active role in the construction and production of the connotation that influences and is influenced by the actor, where the communication channels are open between the two sides, consequently a kind of watching and joint interaction happens between them. Thus, it has become necessary for the actor to create a suitable environment for the onlookers in order for it to be an essential part of the show system. The

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Planner And Development
نظام الفعالية السكنية ومستوى الضوضاء الحالة الدراسية:- منطقة سكنية في مدينة اربيل/ منطقة راستي الجديدة
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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Formal Data of Bauhaus School and their Implications for Fabrics and Costumes Design: نور منصور خميس-وسن خليل ابراهيم
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The current research discusses the topic of the formal data within the methodological framework through defining the research problem, limits and objectives and defining the most important terms mentioned in this research. The theoretical framework in the first section addressed (the concept of the Bauhaus school, the philosophy of the Bauhaus school and the logical bases of this school). The second section dealt with (the most important elements and structural bases of the Bauhaus school) which are considered the most important formal data of this school and their implications on the fabrics and costumes design. The research came up with the most important indicators resulting from the theoretical framework.
Chapter three defined the

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Effect of Sn Addition on Phase Transformation Behavior of Equiatomic Ni-Ti Shape Memory Alloy
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Sn effect on the phase transformation behavior, microstructure, and micro hardness of equiatomic Ni-Ti shape memory alloy was studied. NiTi and NiTiSn alloys were produced using vacuum induction melting process with alloys composition (50% at. Ni, 50% at.Ti) and (Ni 48% at., Ti 50% at., Sn 2% at.). The characteristics of both alloys were investigated by utilizing Differential Scanning Calorimetry, X- ray Diffraction Analysis, Scanning Electron Microscope, optical microscope and vicker's micro hardness test. The results showed that adding Sn element leads to decrease the phase transformation temperatures evidently. Both alloy samples contain NiTi matrix phase and Ti2Ni secondary phase, but the Ti2Ni phase content dec

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