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KNOWLEDGE SHARING REQUIREMENTS TO IMPROVE THE QUALITY OF THE AUDIT WORKS IN THE FEDERAL BOARD OF SUPREME AUDIT OF IRAQ
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The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achieve the goals and objectives of the Board.

The research aims to identify a very important aspect, which is sharing in knowledge and information between workers. In addition, analysis of the relationship between sharing in knowledge and its impact on the performance of the team and quality control work in control bodies, especially the Federal Board of Supreme Audit, since the research sheds light on a sample taken from it. The research includes two major hypotheses, the first for correlation relationships and the second for effect relationships between the research variables. The sample of research was selected from employees at the headquarters of The Federal Board of Supreme Audit totaling (63) employees, represented by (experts, managers of departments, heads of bodies, Deputy Chairman of the Commission). The research depend on a questionnaire included (37) items, by using personal interviews, field observations, and official documents, as assistant tools to perform it. The research adopted many statistical methods such as (arithmetic mean, standard deviation, variation coefficient, Spearman coefficient, and linear regression coefficient), where the results extracted by using (SPSS).

The research has reached some results. The most important is the existence of correlation relationships between knowledge sharing and quality of control businesses. The research concluded some suggestions. The most important are enabling suitable and supportive environment that realize the importance of sharing in knowledge and the quality of control businesses, and the formulation of plans and programs to activate these two processes at the level of the organization and its control bodies, and the spreading and developing of a culture of sharing in knowledge.

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The reality of corporate tax and its role in the tax Revenues in Iraq: An analytical study for the years 2005-2010
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This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

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Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Highlighting the Treatment Regimens used in COVID-19 epidemic in Iraq with Special Regards to Vitamin D
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Coronavirus disease 2019 (COVID-19) is a flu-like infection caused by a novel virus known as Severe Acute Respiratory Syndrome coronavirus 2 (SARS-CoV-2). After the widespread around the world, it was announced by the World Health Organization (WHO) as a global pandemic. The symptoms of COVID-19 may arise within 2 weeks and the severity ranged from mild with signs of respiratory infection to severe cases of organ failure and even death. Management of COVID-19 patients includes supportive treatment and pharmacological medications expected to be effective with no definitive cure of the disease. The aims of this study are highlighting the management protocol and supportive therapy especially vitamin D and manifesting the clinical symptoms b

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Publication Date
Wed Oct 25 2023
Journal Name
College Of Islamic Sciences
The rule (it is desirable to leave the dispute) and its importance in the life of a Muslim
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, and upon his family and companions

And whoever follows his guidance until the Day of Judgment. As for what follows: Islamic law commands Muslims to unite, reject disagreement, and not dispute, and to spread the spirit of tolerance and love among them. God Almighty said: “And hold fast to the rope of God all of you and do not become divided, and remember the favor of God upon you when you are enemies and He has joined your hearts.” So, by His grace, you became brothers (1), and He said: (And You will be like those who became divided and disagreed after the clear proofs had come to them. It is they - for them is a great punishment.) (2

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of technical indicators on the movement of bank stock prices : Applied research in a sample of Iraqi private commercial banks
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This study aimed at indicators of technical analysis and their impact on a group of trading stock indices related to it, by standing on the methods used in technical analysis and its various models, diagnosing the obstacles and difficulties that the participants face in predicting stock prices, and proposing solutions and recommendations to overcome and overcome them. From a scientific and practical perspective.

Where the research community consisted of (25) Iraqi private commercial banks, while the research sample consisted of (3) banks with a percentage of (12%) of the research community. The study used the analytical approach to the financial statements during the period between (1/2/ 2022-30/4/2022),

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Publication Date
Thu Sep 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Monitoring the Water Quality of Tigris River by Applied Overall Index of Pollution
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Abstract<p>The alteration in the hydrological regime in Iraq and the anthropogenic increasing effect on water quality of a lotic ecosystems needs to continuous monitoring. This work is done to assess the water quality of Tigris River within Baghdad City. Five sites were selected along the river and ten physicochemical parameters and Overall Index of Pollution (OIP) were applied to assess the water quality for the period between November 2020 and May 2021, the studied period were divided into dry and wet seasons. These parameters were water temperature, pH, dissolved oxygen (DO), biological oxygen demand (BOD), total hardness, alkalinity, turbidity, total phosphorus, total nitrogen, electrical co</p> ... Show More
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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Effect of Fat Replacement with Tahena on the Quality Properties of Shortened Cake
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The objective of this research was to investigate the effect of replacing fat(shortening) with different percentages of tahena on the quality properties (physiochemical and sensory ) of shortened cake.The percentages of moisture,protein ,fat and ash of cake increased significantly(p<0.05) as the replacement was increased .The highest increase percentages were 10,48,5,and 90 %,respectivly, at 100% replacement .Carbohydrate,however,decreased by 10%at 100% replacement .these findings may indicate improvement of cake nutritional value.Standing height,as an indicator of cake volume, also increased significantly by 4% at the 50% replacement then it decreased by 4% 100% replacement level. Basic formula (control) has signific

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Publication Date
Tue Nov 05 2013
Journal Name
Wit Transaction On Ecology And The Environments, Wit, Press No. 11
Remote sensing of water quality index for irrigation usability of the Euphrates River
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irrigation use at many stations along the Euphrates River inside the Iraqi lands and to try to correlate the results with the satellite image analyses for the purpose of making a colored model for the Euphrates that can be used to predict the quality classifications of the river for irrigation use at any point along the river. The Bhargava method was used to calculate the water quality index for irrigation use at sixteen stations along the river from its entrance to the Iraqi land at Al-Qaim in Anbar governorate to its union with the Tigris River at Qurna in Basrah governorate. Coordinates of the sixteen stations of the Euphrates River were projected at the mosaic of Iraq satellite image which was taken from LANDSAT satellite for bands 1, 2

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Publication Date
Wed May 05 2021
Journal Name
Journal Of Petroleum Research And Studies
The Role of Chemistry of the Oil-Field Water in the Distribution of Reservoir Pressures: A Case Study of Mishrif Reservoir in the Southern Oil-Fields, Iraq
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Mishrif Formation is the main reservoir in oil-fields (North Rumaila, South Rumaila, Majnoon, Zubair and West Qurna) which located at Basrah southern Iraq. The Inductively coupled plasma-Mass spectrometer (ICP-MS) was used for the water chemistry analysis and Scanning Electron Microprobe (SEM) for the purpose of mineralogy diagnosis. A weak acidic water of salinity six-time greater than seawater plays a role in generating the formation pressure and controlling the fluid flow. The potentiometric subsurface maps were modeled and the direction of super-pressure sites that are of a great importance in the oil exploration were marked to pay attention during future drilling.

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Publication Date
Thu Sep 03 2020
Journal Name
مجلة العلوم السياسية
The Requirement of the National Democratic project in Iraq post Daesh Terrorist Group Stage
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This study aims at re-transmit the spirit of the national democratic project of Iraq post of the chaos left by the Daesh terrorist group stage(The Islamic State of Iraq and Syria, ISIS) , Which controlled large parts of Iraq, and had an adverse effect on the political scene in Iraq, inspired everyone that there are deficiencies in the political, economic, religious and ethnic structure of the Iraqi people in non-response to democratic thought.The researcher relied on the hypothesis that " the requirements of building a democratic project are based on the need to provide the requirements ranging from two interrelated aspects, like the institutional aspect and the aspect that related to the general and necessary requirements for the e

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Estimation the Radioactive Pollution by Uranium in the Soil of Al-Kut City/ Iraq
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The aim of the present work, was measuring of uranium concentrations in 25 soil samples from five locations of Al-Kut city. The samples taken from different depths ranged from soil surface to 60cm step 15 cm, for this measurement of uranium concentrations .The most widely used technique SSNTDs was chosen to be the measurement technique. Results showed that the higher concentrations were in Hai Al- Kafaat which recorded 1.49 ± 0.054 ppm . The uranium content in soil samples were less than permissible limit of UNSCEAR(11.7ppm).

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