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

This research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the p

In this research we have tackled the role of Talent management (as a private variable) within (the Talent attraction, the Talent management performance, Talent development and Talent retention) on strategic performance reinforcement ( accredited variable) within its dimensions ( financial perspective, costumer perspective, internal operations perspective and learning and development perspective). The research conducted on sample of some college teachers from two of Sumer's colleges. The research problem represented by the broad organization's competition as well as universities; which led these colleges to investigate it's skillful human staff to meet it's strategic performance. 

To meet the aims of

ABSTRACT

This research aim to measure the critical success factors for total quality management applications, in order to know the key and important role played by these factors at applying the total quality management through a comparative study conducted in a number of a private colleges.

The research problem posed a set of questions, the most important ones are: Are the colleges (sample of research) aware of the critical success factors at applying the total quality management? What is the availability of the critical success factors at the work of the colleges (sample of research)? 

What are the critical success factors in the work of the researc

this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research 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 Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (

The current research aims to identify the stressful life events among middle school students in terms of gender (male-female), academic branch (scientific-literary), and the Life Skills of the students of the preparatory stage in terms of gender (male-female), and academic branch (scientific-literary). Additionally, the study aims to identify the relationship between stressful life events and life skills in middle school students. A sample of (200) students who were selected randomly from the Directorate of education of Baghdad Karkh/ III was used in this study. To achieve the objectives of the current research, the researcher has adopted two scales, the stressful life events scale for the researcher Al-Sultan (2008), and the life skills

This research seeks through the adoption of two basic variables, where he considered the actuarial experience as an independent variable, while the process of accepting the risk and dimensions related to it is a dependent variable, the research was adopted to present the data achieved by the company during the life insurance business during the adoption of actuarial experience at the beginning of its work where Adoption of the historical method in the analysis of those data to prove the researcher's opinion, through the analysis of data (5 years) for the first period, which extends between (1975-1979), the period during which the company adopted the actuarial experience at the time, also taken data for the same dimensions related to the

The aim of the research to apply TD-ABC technology to determine the idle capacity of the central oil companies (oil field east of Baghdad), as a modern cost management technology based on time-oriented activities (TD-ABC) is used by industrial companies in general and oil companies on In particular to build a sustainable Calvinist pillar and make future decisions by identifying idle energy to gain it a competitive advantage, the descriptive analytical approach has been adopted in calculating and analyzing the company’s data for 2018, and the most prominent conclusions of this research are managing idle energy and the task of applying cost technology on the basis of time-oriented activities and providing Convenient spatial infor

Abstract:

     This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al-Kindy Teaching Hospital, and Al-Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree

Become organizations today can not withstand the competitive challenges and constant change in the business environment , as well as the pressures witnessed by the Iraqi environment , especially in recent years such as the opening of the market  which increased ambitious organizations and desire to secure the experiences superior to the survival and expansion of the competitive environment , prompting attention to the subject of vital contemporary is emotional Marketing and measure its impact on the customer experience in the sector of the economy is important and is the financial sector , so there is a need to study this term in the Iraqi organizations and try to diagnose the extent of implementation of the study sample emo