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Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program
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Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignment, as the auditor is assigned to confirm a specific paragraph of the assurance program by the authority that assigned him. International Auditing Standard (3402) relies on two reports, the first to describe control tools and their design in service facilities, and the second to design them and their operational effectiveness to know the extent of strengths and weaknesses in the service organization, the importance of having cadres with a high scientific and practical level to carry out the task of assurance to reach those reports to the highest level of quality.

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Murabaha in Enhancing the Profitability of Islamic Banks Using the (ROA) Index: Applied research in Al-Nahrain Islamic Bank
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The banking sector of all kinds is the backbone of the economy in all countries, as it is the main financier of most economic projects in order to achieve economic development and achieve stability, which contributes to providing the necessary resources in return for obtaining a profit margin in exchange for giving up his money and bearing credit risks. Among the aforementioned banking sectors are: Islamic banks that invest their capital in several forms in order to obtain profits that enable them to continue and grow, and the most important of these formulas is the Murabaha formula, which is summarized by the bank selling a commodity after owning it and then selling it to the applicant for this commodity based on a prior request

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Risk-taking Behavior and It's Relationship to Job Satisfaction Among Workers in the Emergency Program in UNRWA in Gaza Governorates
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This research aims to find out the relationship of risk behavior & job satisfaction for workers in the emergency program in the international relief agency (UNRWA) in the Gaza Strip and the level of each of them, and to achieve that we have been conducting research on the strength of "210" sample employees of the emergency program staff in the international relief agency in Gaza governorates, and try to answer the research questions the researcher through the use of measurements of risk behavior and job satisfaction are two of the researcher, The researcher has used several statistical methods to identify the validity and reliability of scales and access to research and interpretations of the results, and these methods: the m

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
The effect of CORT educational program on creative thinking for the secondary school students in art education subject
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The current research aims to identify (the effect of CORT program on creative thinking for middle school students in the art education history of ancient art subject).

     The research society continue of the5th of scientific students in ALsadreen secondary school of excellence which related of the Directorate of Education al-sader city, for the academic year (2015/2016), The sample was (35) students for each of the two groups (experimental and control). The equivalence between the research groups was carried out in the IQ variable, the age and the level of the father and mother.

     The researcher used the experimental method of partial control and the post-test. If the course of

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Information Technology In Enhancing Performance Evaluation And Responsibility Accounting (Empirical Study In Jordan Hotels )
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   This paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .

  The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.

    The study believed that this situation would not be achieved unless the hotel industry will app

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Numerical Modeling of Water Movement from Buried Vertical Ceramic Pipes through Coarse Soils
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Problem of water scarcity is becoming common in many parts of the world.  Thus to overcome this problem proper management of water and an efficient irrigation systems are needed.  Irrigation with buried vertical ceramic pipe is known as a very effective in management of irrigation water.  The two- dimensional transient flow of water from a buried vertical ceramic pipe through homogenous porous media is simulated numerically using the software HYDRUS/2D to predict empirical formulas that describe the predicted results accurately.   Different values of pipe lengths and hydraulic conductivity were selected.  In addition, different values of initial volumetric soil water content were assumed in this simulation a

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
((Requirements for raising the efficiency and development of rail transport in Iraq according to proposed scenarios))
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Abstract:

 The research concerned the study of the railway transport sector in selected countries that sought to raise the efficiency of the railway network and develop it, after realizing the importance of this vital sector, which is a link between it and the rest of the other economic sectors.

The research sought to explain the methods, methods and procedures adopted by these countries for the development of the railway sector, and to benefit from these experiments to improve the efficiency of the railway transport sector in Iraq.

The railway transport sector in Iraq suffers from the erosion of railway lines and mobile units such as locomotives, pas

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Crossref
Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Social Aspects in the Kingdom of Mali Through Ibn Battuta's book Tuhfat Alnuddar in Garaeb Al Amsar Wa Ajaeb Al Asfar
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Social Aspects in the Kingdom of Mali Through Ibn Battuta's book Tuhfat   Alnuddar  in  Garaeb  Al Amsar  Wa  Ajaeb  Al  Asfar 

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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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Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Eatimation Availability Function Through Determination The Optimal Imperfect Preventive Maintenance Period By using Simulation
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This paper deals with the modeling of a preventive maintenance strategy applied to a single-unit system subject to random failures.

According to this policy, the system is subjected to imperfect periodic preventive maintenance restoring it to ‘as good as new’ with probability

p and leaving it at state ‘as bad as old’ with probability q. Imperfect repairs are performed following failures occurring between consecutive

preventive maintenance actions, i.e the times between failures follow a decreasing quasi-renewal process with parameter a. Considering the

average durations of the preventive and corrective maintenance actions a

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
The Effect of The Illustration Program on Fashion Design Inspired by Historical Costumes: تهاني ناصر العجاجي -هدى عبد العزيز المقرن
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This research aims to identify the role and impact of illustrations in contemporary fashion design inspired by historical costumes. Historical fashion aesthetics are adapted to design drawings. The experimental method was followed and a sample of 31 students in the department of fashion and textile design, third level were selected. Each student carried out two original historical and contemporary design. The models were executed two times: one with the usage of the program and the other without program help. The tools that were used are the program, the scale, the pre-skill test, and the post-skill test. One of the most relevant results of the research is the possibility of using historical costumes to highlight creativity and innovatio

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