The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting auditor in Iraq (within the report ) and the rationalization of investment and lending decisions in the companies listed on the Iraq Stock Exchange “.So the search based to view , analyze the results of the questionnaire prepared for this purpose and test the relationship between auditing reporting and decisions making rationality .The research found that, despite the usefulness of the information contained in the auditor 's report issued by companies listed on the Iraq Stock Exchange for the purpose of rationalizing investment and lending decisions ,it requires the development of the auditor 's report and improve the content of its information, as it confirms investors and lenders as well as academics and professionals in this context the need to develop auditor reporting and improve the content of his report information to have an active role in the rationalization of economic decisions.
إن التطور الهائل في منظومة تكنولوجيا المعلومات والاتصالات في العالم , أثر كثيراً في الجوانب الحياتية والاجتماعية والاقتصادية والسياسية والثقافية عامة والتربوية والتعليمية خاصة, إذ أصبح لها دور كبير في تسيير الكثير من الأمور. ولا بد من القول ان المؤسسات والمنظمات لا يمكن ان تنتقل من القرن العشرين الى القرن الحادي والعشرين إلا إذا أفادت من تكنولوجيا المعلومات والاتصالات, إذ توافر هذه التكنولوجيا الكثير من ال
... Show Moreيرسم الشاعر صورة بالكلمات، ومتى ما تتابعت الصور صارت تمثل لوحة شعرية على قدر كبير من الفنية والابداع, وقد أكثر ديك الجن في شعره من هذه اللوحات ويلاحظ القارئ أن الرمز يعمل عملا مهما في تشكيل اللوحة، وظهرت أنواع متعددة من اللوحات منها اللوحة الرثائية, والغزلية, ومن الرموز التي وظفها ديك الجن رمز الظبي, رمز الديك, واستعمل رمز القبر وظهرت لوحات متنوعة في شعره، ومنها اللوحة الخمرية التي تجعل للخمرة احساسا ومشاعر وا
... Show MoreIn this study, a total of 209 individuals of leeches were collected from Al-Hindyia River / Babil Province. 116 individuals were identified as Erpobdella octaculata (Linnaeus, 1758), 50 individuals as Erpobdella punctata (Leidy,1870) and 43 individuals as Hemiclepsis marginata (Müller, 1774). Four samples were collected monthly during a period from February to June 2018. Some physical and chemical water properties were also examined, including air and water temperature, potential of hydrogen pH, Electrical Conductivity EC, Total Dissolved Solid TDS, Dissolved Oxygen DO, and the Biological Oxygen Demand BOD₅. Air and water temperature were r
... Show Moreأجري هذا البحث في العراق/محافظة ديالى، وهدف إلى تعرف أثر إستراتيجية شكل البيت الدائري في الاداء التعبيري لدى تلاميذ الصف الخامس الابتدائي,وبلغت عينة البحث(75) تلميذا بواقع (40) تلميذا في المجموعة التجريبية و(35)تلميذا في المجموعة الضابطة ، وأجرى الباحث بينهما تكافؤا في المتغيرات الآتية (العمر الزمني محسوبا بالشهور، والتحصيل الدراسي للأبوين ، ودرجات اللغة العربية للعام الدراسي السابق واستعمل الباحث أداة م
... Show MoreMohammed Hassan Salman is one of the Iraqi national figures who put a clear mark to promote the health institution and to improve the Iraqi people, even it was written about him as "The man who struggled to fight the tuberculosis", He began to struggle against this social courage that has been killing hundreds of Iraqis since his joining of Association for combating tuberculosis in 1999 and his big role in the application of (B-C-G) for the first in Iraq.
Benign prostate hyperplasia (BPH), non-cancerous enlargement of prostate, is the most prevalent disease entity in elderly men. BPH affects 40% of men after the age of 60year worldwide. BPH causes problems for patients with significant lower urinary tract obstructive symptoms, if not responding to medical therapy, surgical intervention is instituted. One method of the treatment of symptomatic BPH is laser prostatectomy. The understanding of tissue effects by laser radiation is very important for the safe clinical application of laser. Objective: study the 2100 nm Ho: YAG laser gross tissue effects in the prostate at different laser dose settings in an vitro model prostate tissue samples harvested from same specimen of open surgery prostat
... Show MoreAdvertising design is one of the arts of communication of various levels and one of the aspects of the fields of design arts, and that the construction of the design environment in the advertising is one of the important entry points in making the recipient feel this environment and feel as if being one of its elements. It is an entrance worthy of study and research and is a problem worth raising according to the following question: - What is the effectiveness achieved in the virtual design environment for digital advertising? The two researchers dealt with the research in three frameworks, the methodological framework which identified (the problem of research, its importance, purpose, limits, and the definition of ter
... Show MoreThe current research presents a study of the sculptural body in the space of the theatrical show through reviewing most of the ideas, propositions and workings presented by philosophers and directors within the space of the show, that there were various experiences of employing those spatial formations through the mediator (the space) based on sculpturing the body in achieving those formations, which contributed in building a symbolic picture of various structural connotations. That was formulated through the research chapters, which include the first chapter (the methodological framework) which consists of two sections. The first section (the duality of space formation and imaginations). The second section (sculptural body sequences in
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In order to make an improvement associated with rotating biological contactor (RBC), a new design of biofilm reactor called as Rotating perforated disc biological contactor (RPBC) was developed in which the rotating discs are perforated. The transfer of oxygen from air to wastewater was investigated. Mass-transfer coefficient (KLa) in the liquid phase was determined by measuring the rate transfer of oxygen. A laboratory scale of (RPBC) consisted of a semicircular trough was used with a working capacity of 40 liters capacity of liquid. Synthetic wastewater was used as a liquid phase, while air was used as a gas phase.
The effects of m
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