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The effect of applying assurance engagements according to the international standard IASE (3402) in enhancing the auditing action
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Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommendations have been reached, the most important of which is that the application of the international auditing standard (3402) by the service organization leads to strengthening audit procedures, that relying on the reasonable assurance process for the purpose of reducing risks to an acceptable level and enhancing confidence among the beneficiaries.

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The vocational Adjustment of workers according to the analysis of job and design ((Local Research in the technology al information and communication office in the parliament))
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Abstract

The purpose of the present paper is to light on the relationship between jobs design, analysis and its reflections on reinforcing workers' vocational adjustment. The present paper aims to accomplish cognitive and applied goals, top of which, test of functional analysis ability to have effect upon workers' vocational adjustment via job design directly and indirectly owning to the virtual factor practiced by these practices on the sought organization. The problem of the present paper comes with many, the most important is the of how to bolster and back up worker's technical adjustment through good and accurate design for the job.

Based on this problem and goals as to expla

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
The concept of tira according to Imam Al-Manawi in his book Fayd Al-Qadeer
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Tira is a custom known to the Arabs since the pre-Islamic era. in the occurrence of good or evil. And from the pessimism: that the Arabs in the pre-Islamic era depended on birds, so if one of them went out for a matter, If he sees a bird flying to the right, he will believe in him and go on his journey and his need. The research aims to introduce Imam Al-Manawi and explain his saying in Al-Tira through his book Fayd Al-Qadeer.

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Quality of Audit Work Under Expert System
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The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
The Effect of Nurses Psychological Empowerment on Organizational Climate in Primary Health Care Centers in Kirkuk Governorate
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Abstract

Objective(s): To evaluate the level of Psychological Empowerment among Nurses as perceived by their Point of View, and identify the differences in nurses' Psychological Empowerment with regard to age, gender, graduation level, and years of work employment. 

Methodology: A descriptive analytic design was conducted on nurses in Psycho-social health Units in Primary Health Care Centers in Kirkuk Governorate, to achieve the objectives of the study. A convenient (non-probability) sample of 84 nurses was selected. The data collected through self-report method for the period from 25th August to 10th October 2022. The questionnaire was adopted

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Regression Analysis as Analytical Procedure to Facilitate the Decision-Making Process in The Tax Audit: An Applied Research in the General Commission of Taxes
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This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
TO WHAT EXTENT THE APPLICATION OF MALCOLM BALDRIGE OF THE COMPREHENSIVE QUALITY STANDARDS IN THE AFTER- SALES SERVICES/ APPLIED RESEARCH IN ONE OF THE PRIVATE SECTOR COMPANIES: TO WHAT EXTENT THE APPLICATION OF MALCOLM BALDRIGE OF THE COMPREHENSIVE QUALITY STANDARDS IN THE AFTER- SALES SERVICES/ APPLIED RESEARCH IN ONE OF THE PRIVATE SECTOR COMPANIES
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The aim of the research is to identify to what extent to which Malcolm Baldrige standards of total quality are applied in the after-sales services of a private sector company for electrical appliances, from the point of view of administrative leaders, in it. To achieve this aim a questionnaire has been used to measure the degree of application of Malcolm’s seven criteria for total quality, namely: (leadership, strategic planning, focus on the customer, measurement and analysis and knowledge management, focus in human resource and operation management and results of the company’s management), the research found that the company achieved a good level of the standard from the de

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Publication Date
Sun Jan 01 2023
Journal Name
Revista Iberoamericana De PsicologÍa Del Ejercicio Y El Deporte Vol. 18 No 1 Pp. 117-121
THE EFFECT OF SPECIAL EXERCISES ACCORDING TO THE DIFFERENTIATED TEACHING METHOD ON MENTAL MOTIVATION AND LEARNING THE SKILLS OF BASKETBALL AND SHOOTING FOR FEMALE STUDENTS
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Scopus
Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
"The Effect of Using Short stories in Enriching Students Vocabulary"
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               The present study aims at answering the following questions:.

1-Which is more effective in enriching students.  Vocabulary ,the use of short stories or the      traditional way?

2-What extent has the use of short stories an effect upon the students. achievement in           vocabulary test?

3- Is there any significant difference between the male and female student of the                    experimental group in vocabulary achievement test?

 &nbsp

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Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Planning and implementation of the audit process by using the styles of time management and its impact on the quality of the audit process: Applied Research in the Federal Board of Supreme Audit
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Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of risk selection policy for life insurance on the prodectivity of iraqi insurance company
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The life insurance companies need a sound system to use it in selecting Insurable risks so they can avoid or reduce possible losses that may be insured to a minimum levels , But the application within IRAQI INSURANCE  COMPANY reflects that it still depends on a traditional ways in the procedures used to select that risks .

                 This  research represents an attempt to put acceptable suggestions about developing a system for selecting insurable risks which used now by iraqi insurance company by recognizing the risks of life insurance , determining kinds of risks which can difined as normal and upnormal risks , rectification of the

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