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The IMPACT of SOCIAL ACCOUNTING on The AUDITOR’S REPORT ACCORDING to INTOSAI STANDARDS: A STUDY OF EMPLOYEES' PERCEPTIONS FEDERAL BOARD of SUPERVISORY AUDIT IN IRAQ
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This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusion of a paragraph that draws attention in the report prepared in accordance with the INTOSAI standards (1706) regarding the extent of adequate and appropriate disclosure of the social responsibility of the entities subject to audit.

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Publication Date
Fri Jun 30 2017
Journal Name
International Journal Of Science And Research
Survey to the Species of Family Sepsidae (Insecta: Diptera) in Iraq
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Publication Date
Sun Oct 01 2017
Journal Name
Al–bahith Al–a'alami
Social Media Networks and Freedom of Expression of Individual Rights and Social Diversity: Facebook is a Sample
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We are, today, facing a torrent of information, ideas, images and videos due to advances of communication technology and electronic publishing. In addition to the proliferation of social networking sites that allow individuals to use them and participate in their channels without any restrictions limiting their freedom in publishing. Due to these sites many terms have emerged like alternative media which use internet and its various techniques to serve its objectives notably the freedom of expression without restrictions. This research studies the phenomenon of interactive media i.e. alternative media through Facebook along with the freedom that makes it spreading in the society and the relation of individual freedom with social diversit

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Publication Date
Thu Mar 30 2006
Journal Name
College Of Islamic Sciences
Sections of monotheism and its types according to Sufism
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Praise be to God, Lord of the Worlds, who has made His way for His servants who know in the depths and who are devoted to Him at all times and times, so He has delivered to Himself their pain from two exiles, and His prayers and peace are the perfect trust in the presence of the pearl of charity of existence. Possessor of great intercession and praiseworthy status until the day of meeting and eternity, and upon his family and companions, the people of tomorrow, steadfastness, generosity, and generosity, and after that

For a long period of time, I have been asking myself: Why did he attack so many contemporary books, especially Sufism? Why this unlimited financial expenditure on printing, binding, beautifying and enticing readers?

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Educational Performance according to Centralization and Decentralization
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The research aims to identify the effect of applying administrative decentralization to an educational performance by assessing educational performance before and after the process of transferring powers from the federal government (the Iraqi Ministry of Education) to local governments (governorates) as well as identifying the appropriate central or decentralized administrative system to advance the educational reality and performance. To achieve the goal of the research, educational data was collected and analyzed, as well as the measurement of educational performance indicators and analysis during two phases, the first represents the stage of applying the central system and spanned between the academic year (2011-2012) and the

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Publication Date
Wed Nov 01 2017
Journal Name
2017 7th World Engineering Education Forum (weef)
Sustaining a synergistic industrial advisory board and academic collaboration
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Publication Date
Tue Jul 02 2024
Journal Name
Scientific Reports
Impact of MTHFR gene polymorphism on the outcome of methotrexate treatment in a sample of Iraqi rheumatoid arthritis patients
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Abstract<p>Analyze the relationship between genetic variations in the MTHFR gene at SNPs (rs1801131 and rs1801133) and the therapy outcomes for Iraqi patients with rheumatoid arthritis (RA). The study was conducted on a cohort of 95 RA Iraqi patients. Based on their treatment response, the cohort was divided into two groups: the responder (47 patients) and the nonresponder (48 patients), identified after at least three months of methotrexate (MTX) treatment. A polymerase chain reaction-restriction fragment length polymorphism (PCR–RFLP) technique was employed to analyze the MTHFR variations, specifically at rs1801133 and rs1801131. Overall, rs1801131 followed both codominant and dominate models, in which in </p> ... Show More
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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Transparency of government performance to the state of iraq
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The most important recommendations of this research are:-

1.The benefit of the other countries experiences about the transparency of the government performance, without depending on the transparency that imitating the other experiences; that may not fit with the Iraqi government units.

2.The Ministry of Finance has to prepare the citizen guidebook about the government performance which is considered an essential document, it should be simple and available for all the parties of relation; and for not specialized citizen for the purpose of simplifying the understanding of government performance details.

3.The benefit of the government units websites of inte

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Publication Date
Thu Dec 24 2020
Journal Name
Psychology And Education
The Use of Ergative Verbs to Background the Role of the Agent in two Selected Short Stories: A Syntactico-Semantic Study
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The study explores the use of ergative verbs in constructing clauses and their impact on the backgrounding of the agent's role in two selected short stories. Contrary to hypothesis No. 1, the research indicates that changes in sentence patterns don't affect the meaning of the process. Additionally, hypothesis No. 2 is refuted as the middle structure is found to highlight the agent's role in the science fiction short story, Terra Infirmum, rather than concealing it as hypothesized for "The Invisible Man." The analysis uncovers that writers utilize ergative processes to narrate stories in various ways, including transitive/active voice, intransitive/active voice, and transitive/passive voice. Furthermore, the findings suggest that writers emp

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Language communication, and the impact of journalism after 2003 AD (a study in the two newspapers, Al-Takahi and Al-Sabah)
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The methods used by the print media (press) is varied in conveying its messages and its orientations to the readers. But language takes the leading method among these methods, or a real competitor - so far - due to the characteristics and advantages of languages, including: ease, abbreviation, and development, etc.

In the midst of such events, political tensions, and what they carry of the global developments, and among which was the most important the fall of the former Iraqi regime in the spring of 2003, the press had the greatest share, and a large portion on the level of monitoring, analyzing, and interpreting the various consequences of the event. The interpreting of the news varies according to the evolving political trends

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Using a novel approach to determine the pore pressure of West Qurna 15 oil well in South of Iraq
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Pore pressure means the pressure of the fluid filling the pore space of formations. When pore pressure is higher than hydrostatic pressure, it is named abnormal pore pressure or overpressure. When abnormal pressure occurred leads to many severe problems such as well kick, blowout during the drilling, then, prediction of this pressure is crucially essential to reduce cost and to avoid drilling problems that happened during drilling when this pressure occurred. The purpose of this paper is the determination of pore pressure in all layers, including the three formations (Yamama, Suliay, and Gotnia) in a deep exploration oil well in West Qurna field specifically well no. WQ-15 in the south of Iraq. In this study, a new appro

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