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A Proposed Framework to Developing the Auditor's Reporting in Iraq in Accordance With the International Standards on Auditing
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The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obtain evidence sufficient and appropriate audit, and  Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities. In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments .       

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Publication Date
Sat Jan 01 2022
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
THE EFFECT OF USING GAMES IN DEVELOPING SOME CONCEPTS OF TRAFFIC SAFETY FOR FIFTH GRADE PRIMARY STUDENTS
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Abstract The purpose of this paper is to preparing small games for fifth graders. And to identify the impact of these small games in developing some concepts of traffic safety for fifth graders. The two researchers used the experimental method to solve the research problem, and the research community was identified with students. The fifth grade of primary school in the province of Baghdad and a sample was chosen from the private Baghdad Primary School, which numbered (60) male and female students. They were distributed equally into two groups by simple random method (experimental and control groups). As for the most important conclusions reached by the two researchers, it is the presence of an effect of small games in developing some conce

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Publication Date
Fri Jun 26 2026
Journal Name
Journal Of Physical Education
The Effect of Special Exercises for Developing Transitional Speed of Field Referees in Iraqi Soccer Primer League
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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of Open Budget in achieving of the transparency and responsibility and Reflect it on the administrative and financial corruption
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Abstract

The open budget means everyone in the society can get information about the government budget in order to watch the governmental works. The aim of the research is to study the concepts of open budget, its advantage, limitations, role of supporting the transparency and questioning the administrative and financial corruption. Thus reflects positively on the national economy by providing governmental information to all users whether they are individuals or belong to the political class, or any other governmental or nongovernmental organizations which are interested in these information.

In order to achieve the objectives of the research aims, we make questionnaire to see aca

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Using the Oral Open-Ended Questions on Achievement and Developing Creative Thinking for Third-stage Arabic Department of Education College Students
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The problem of present study is determined by answering the following questions:                                                                   

1) What is the effect of using the oral open- ended questions on Students' achievement in the third-stage of Arabic department in the college of Education? 2) What is the effect of the oral open-ended questions on developing the creative thinking of students in

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tasks Implemented by Internal Auditors when Developing and Executing Business Continuity and Recovery Plan to Face the COVID-19 crisis
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The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to en

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Developing System of Solid Waste Management (Applied Research in Hilla City)
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Abstract

The research aims to stand on the practice of operations management of solid waste in the city of Hilla, carried out by the mayor of Hilla Directorate - solid and the environment Waste Division, through field visits and personal interview to officials of the municipal departments and units of its data collection and information related to solid waste, and assess the current status of the processes of collection and transport waste through the questionnaire that had been prepared for citizens and employees, the search reach a set of conclusions was the most important, operations carried out by the municipality of Hilla Directorate only limited to two (collection, transportation and disposal of wa

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Publication Date
Thu May 14 2020
Journal Name
Journal Of Planner And Development
Visual Pollution and its Impact on the Aesthetics: The Town of Eizariya as a Model
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This study seeks to shed light on the aspects of visual pollution and its impact on the aesthetics of the town of Al-Eizariya known to suffer from the phenomenon. In order to identify the real causes of the problem which develops in various forms and patterns, threatening not only the aesthetic appearance of the towns, but also causes the emergence of new problems and phenomena that will have negative repercussions on the population. The researcher uses the analytical descriptive method to analyze the phenomenon of visual pollution in terms of reality, development, manifestations and spread and uses photos which document the visual pollution and its impact on the aesthetics of the known. The study concluded the existence of a strong rela

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Publication Date
Thu Aug 01 2024
Journal Name
Al-kindy College Medical Journal
Automation of the Healthcare System in Iraq
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In the last few years, following the relative stability of the political, economic, and security environments, Iraq has embarked on a transformation towards an ambitious program of automation across various sectors. However, this automation program faces numerous challenges, including significant investments in technology and training, addressing social impacts, and combating widespread illiteracy

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Publication Date
Sat Jun 01 2002
Journal Name
Alustath Journal For Human And Social Sciences
The development of Islamic periodicals in Iraq
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Islamic periodicals are defined as: publications issued periodically, and containing articles, research, or studies that convey Islamic thought and culture. Islamic periodicals have a prominent place among other types of sources of documentary and non-documentary Islamic information, because they are characterized by the speed of their issuance and the modernity and diversity of their Islamic information. This study aims to explain the reality of Islamic periodicals published in Iraq, graphically analyze their bibliographic characteristics and emphasize the importance of their issuance, as well as give a historical overview of the issuance and publication of Islamic periodicals in the Arab world and the world, while presenting examples of I

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Publication Date
Mon Jan 01 2024
Journal Name
Organization, Technology And Management In Construction: An International Journal
The factors that affect constructability in Iraq
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Abstract<p>Applying the constructability concept in the construction industry has proven many benefits in different projects; however, this concept still lacks usage in Iraq. Therefore, it is important to encourage usage of the constructability concept in the construction industry in Iraq. The main purpose of this study is to investigate the factors that affect constructability in Iraq and then classify them according to their importance. A total of 37 factors were collected from an intensive literature review, and they were classified under the sub and main categories. A survey was undertaken in two sessions with open questionnaire and close questionnaire. The results were analysed and the mean</p> ... Show More
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