The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

إن الغرض من هذه الدراسة هو التعرف على مدى موضوعية التقييم في المواد التي ليس فيها امتحانات نهائية وهي التربيةُ العمليةُ ومشروعُ البحثِ وذلك بمقارنتها بالمعدل العام للتخرج. وقد أستعملت درجات 450 طالباً وطالبةً من خريجي كلية التربية في الجامعة المستنصرية للعام الدراسي 2003- 2004 ومن الدورين الأول والثاني في هذه الدراسة. وأشارت النتائج إلى وجودِ فروقٍ ذاتِ دلالةٍ إحصائيةٍ بين مادة التربية العملية والمعدل العا

The research aims to apply one of the techniques of management accounting, which is the technique of the quality function deployment on the men's leather shoe product Model (79043) in the General Company for Textile and Leather Industries by determining the basic requirements of the customer and then designing the characteristics and specifications of the product according to the preferences of the customer in order to respond to the customer's voice in agreement With the characteristics and technical characteristics of the product, taking into account the products of the competing companies to achieve the maximum customer satisfaction, the highest quality and the lowest costs. Hence, the importance of research has emerged, which indicat

The current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

The aim of the research is to diagnose the nature of the relationship between the dimensions of organizational immunity with its dimensions represented by (organizational memory, organizational DNA, organizational learning) in enhancing the strategic capabilities of the company with its dimensions represented by (marketing capabilities, administrative capabilities, technological capabilities, creative capabilities), and the degree of arrangement of those dimensions According to priority, as well as revealing the differences in the respondents’ response to the two variables according to the personal and functional variables, and the importance of the expected results, the researchers adopted the questionnaire as a tool for collecting da

اهمية البحث :

أصبح التغير المتسارع في جميع مجالات الحياة يمثل السمة المميزة لعصرنا الحالي ونتيجة التغير فقد برزت الحاجة إلى تطوير برامج المؤسسات التربوية والتعليمية لكي تواكب تلك التغيرات خاصة وان الصيحات تعالت من هنا وهناك لا عادة النظر في العلمية التربوية ومحتواها وأهدافها ووسائلها بما يتح للمتعلم الاستفادة القصوى من الوسائل والأدوات التعليمية في رفع مستوى تحصيله الدارس واكت

 The organizations recognize what the effective role of time management in achieving competitive advantage and success. But the effectiveness depends on integrating some organization actions which perspective are relating with it by significance relations and high affect. From this the research problem is arising، which descripe the recognizing of libraries managers for the role of some organizational actions. The samples from (40) libraries managers are chosen.

The major results: these organizational actions are related and affected on the time management  if integrated with  one anothers more than if related in separate.  &nbs

هدف هذا البحث إلى قياس الإجهاد الرقمي لدى طلبة جامعة بغداد، والكشف عن الفروق في الإجهاد الرقمي بناءً على متغيرات الجنس (ذكر - أنثى)، والمرحلة الدراسية (أولى - رابعة)، والاختصاص (علمي - إنساني). تألفت عينة البحث من (200) طالبًا وطالبة من جامعة بغداد، وتم تطبيق مقياس" الإجهاد الرقمي "الذي تم إعداده من قبل الباحثة خصيصًا لهذا البحث. وتم اعتماد المنهج الوصفي التحليلي وبعد تطبيق مقياس البحث وتحليل النتائج بالوسائل الإحص