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The role of e-learning standards in auditing in auditing the performance of customer capita: applied research
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                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the extent to which they have achieved their goals through the efficient, effective and economical exploitation of available resources. The statement of the role of e-learning standards in auditing  client capital is achieved by adopting a proposed performance audit program for client capital of Iraqi educational institutions by identifying e-learning standards issued by the Iraqi Ministry of Higher Education and Scientific Research and Providing performance indicators for the for Girls /University of Baghdad )in the light of the application of e-learning standards, where the research problem was identified by the absence of a special program to audit the performance of customer capital(students)according to e-learning standards, that the application of the program to audit the performance of customer capital on the research sample leads to improving the quality of the performance of the college research sample in particular and the performance of Iraqi universities in general

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of strategic approach in the effectiveness of small and medium Enterprises in Iraq
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The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Christian Taghlib tribe in the first century A.H: The Christian Taghlib tribe in the first century A.H
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Abstract:
Taghlib tribe had an important part in the history of the first century of
hijra. She managed to get the best social, economic and political basis in the
Arab- Islamic state. In this basis Taghlib was the best Dhimies in the Islamic
state. This tribe refused to be among the people of the book, and to be from
the people of dhima. That tribe refused to pay the Jizya and Khraj, but
accepted to pay double Sadaqa in stead of Jizya and Khraj, so in that case
many Muslims become angry.
Although their Christianity was naïve and simple, Taghlib hold it until the
end of the third century A.H. Taghlib did so because her people wanted to
keep their good relation with the Byzantine. Taghlib thought that the

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Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The adequacy of foreign reserves and their role in the stability of the exchange rate of the Iraqi dinar
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Many countries are very important in their interest not only in diversifying foreign reserves, but in determining and planning their volume in accordance with the goals set, namely facing potential external shocks, as the research aims to determine the extent of the strength of foreign reserves in the possession of the Central Bank in relation to every influential variable in the Iraqi economy. , in order to determine the minimum level of reserves that requires reconsideration of the exchange rate, as the research adopted the inductive analytical method in analyzing real (Quantitative data) for the research variables in the years of study, as the research adopted a set of analytical indicators approved by the International Moneta

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Valuation of consumer purchasing behavior over the internet And its relation to personal variables: / exploratory research
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The objective of the research was to evaluate consumer purchasing behavior through the Internet, such as consumer behavior, reasons for buying online, purchasing advantages over the Internet, personal variables (gender, age, marital status, education level, income, and income and job type). The questionnaire was adopted as a main tool in the survey of the views of a sample of consumers in Baghdad governorate (100) people and analyzed their answers using the statistical program SPSS in calculating the mean and standard deviation Centigrade, correlation coefficient (R) and test ( ). The main findings of the research were:

  1. There is a positive and positive relationship between consumer purchasing behavior via the Internet and

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent of auditors' commitment to the quality control system according to the Iraqi Audit guide / 7 : A field study of a sample of auditors of the second district audit office In the The Federal Financial Supervision Board
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The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Learning Cleverness of Physics Teachers in Secondary Stages According To the Variable Years of Service
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This current research aims to reveal the difference between the levels of teaching expertise of physics teachers according to the years of service by answering the following question: does the educational skill level of physics teachers work according to the service? The sample of the study consisted of (225) physics teachers by (125) females (56%), and (100) males (44%), distributed on (4) education directorates in Baghdad governorate on both sides of al-Karkh and al-Rusafa. In order to achieve the aim of the study, the researcher prepared a note card for expertise teaching, consisting of (39) paragraphs distributed into (5) fields. The apparent validity and reliability of the card were verified through an agreement (the researcher hers

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Role of peptidoglycan in the pathogenesis of Staphylococcus saprophyticus in mice
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The pathogenicity of S. saprophyticus was studied in mice. A group of white mice were injected transurethrally using a catheter with S. saprophyticus S67 cell suspension in a concentration reached 109 CFU/ml. concomitantly, the role of its peptidoglycan in the pathogenicity was studied by injecting another group of mice with 0.3 mg/0.2 ml of partially purified S. saprophyticus S67 peptidoglycan extract. After autopsy, kidneys and urinary bladder showed several histopathological changes both in cells and peptidoglycan injected mice, included: hydropic degeneration, glomerulus shrinkage, congestion of renal vessels, infiltration of inflammatory cells, and dekeratinization in urinary bladder.

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Publication Date
Wed Jun 24 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The role of maxillary canines in forensic odontology
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Background: This study aimed to determine the gender of a sample of Iraqi adults utilizing the mesio-distal width of maxillary canines, inter-canine width and standard maxillary canine index, and to determine the percentage of dimorphism as an aid in forensic odontology. Materials and methods: The sample included 200 sets of study models belong to 200 subjects (100 males and 100 females) with an age ranged between 17-23 years. The mesio-distal crown dimension was measured manually, from the contact points for the maxillary canines (both sides), in addition to the inter-canine width using digital vernier. Descriptive statistics were obtained for the measurements for both genders; independent samples t-test was performed to evaluate the gende

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Publication Date
Sun Apr 02 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Role of Oxidative Stress In Lead Poisoning
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To investigate the relationship between increased lipid peroxidation, and the lowering of both plasma total proteins and albumin in lead-exposed workers, and the effectiveness of antioxidants (vit. C and E) in modulating oxidative stress in those workers.

Thirty male and females workers employed in the Iraqi storage battery (age range 20-40 years) were participating in this study. Additionally, 11 healthy subjects were served as healthy controls, with the same age range compared to workers group, to avoid the effects of age variations on the studied parameters. Blood lead levels, erythrocytes and plasma MDA, erythrocytes and plasma GSH, total protein and albumin levels in healthy controls and lead-exposed workers pre- and post-tr

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Publication Date
Thu Jan 01 2009
Journal Name
Al-anbar Medical Journal
The Role of Epineurotomy in Carpal Tunnel Syndrome
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Aim: The purpose of this study is to compare the effect of epineurotomy of median nerve with just division of the transverse carpal ligament in the treatment of carpal tunnel syndrome. Patients & Methods: We conducted a prospective, random study to evaluate the effect of epineurotomy on the outcome of operative treatment of established median-nerve compression in the carpal canal. Fifty hands (forty-four patients) were selected randomly into two groups: group I had a release of the transverse carpal ligament alone, and group II had a release and adjuvant epineurotomy of the median nerve. The groups were similar with regard to age group, gender, duration of symptoms, and preoperative physical findings. All patients had electrophysiological e

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