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The Importance of the Corporate of Governances to the Activate the Quality and Integrity of Financial Reports
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The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                                               

That would enable and improve the total quality of the process for external. Consequently, this will stop the fraud of the management on the accounting regulations and rules. Then, it will contribute to the raise of the efficiency of risk assessment and the generation of real value of the company through reaching into wise Corporate of governance.                                                    

      The research comes up to the following findings:                          

  • Many of the standards accounts have economical effects and results that effects the accounting reports in different sectors. Thus, the accounting practice adopted by the company will affect the equity and the value.
  • Some boards of the company issue financial reports that may be directed to the area of confusion between illegality and express fraud.
  • Due to the rapid changes in the business environment and the effect of that on the companies around the world entire, as well as the international competition, some companies have responded by improving their risk management policy and improve the quality and integrity in writing financial reports as the basis of taking proper decisions.

The CEO in the companies, who affects greatly the board members, is usually the chairman and the most dominant in the Council.                     

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Publication Date
Sun Jan 02 2005
Journal Name
Political Sciences Journal
عرض اطروحة (نهضة الامة العربية والاسلامية في فكر مالك بن نبي)
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نهضة الامة العربية والاسلامية في فكر مالك بن نبي

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Publication Date
Fri Jan 01 2021
Journal Name
مجلة جامعة الامام جعفر الصادق(ع ) للدراسات القانونية
حق العمل والتوظيف لذوي الاعاقة في ضوء الاتفاقيات الدولية والتشريعات العراقية
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يُعدّ الأشخاص ذوو الإعاقة أكبر أقلية في العالم وأكثرها حرمانًا، حيث تشير الإحصاءات إلى أن نحو مليار شخص، أي ما يعادل 15% من سكان العالم، يعانون من بعض أشكال الإعاقة، مع تزايد معدلاتها في البلدان النامية. وتشير الدراسات العلمية إلى أن ذوي الإعاقة قادرون على مزاولة العمل بإتقان ومثابرة، بل وقد تتفوق مهاراتهم أحيانًا على مهارات الأشخاص غير المعاقين، إذا تم اختيار العمل المناسب لقدراتهم ومواهبهم. كما أن حق العمل

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
معوقات استخدام الطرائق الحديثة لتدريس مواد اللغة العربية في المرحلة الإعدادية
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objective of this research is to identify some of the obstacles that face secondary school teachers of the Arabic language courses in using modern teaching methods in class.

The research focuses on secondary school teachers of the Arabic language courses at the central region of Nineveh Governorate for the school year (2008-2009). 30 teachers out of 792, were randomly chosen to apply the research tool upon.

To fulfill the objective of this research, the researcher first surveyed a number of teachers , he then identified four categories of obstacles; obstacles related to school administrative system and environment, the teacher, courses and pupils, and the nature of teaching method

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Publication Date
Mon Dec 16 2024
Journal Name
مجلة( النشرة الدولية في علم اللغة التطبيقي) Sabir. International Bulletin Of Applied Linguistics
فاعلية تطبيق أسلوب المهام الدراسية في اتقان اللغة الاسبانية للطلبة العراقيين
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فاعلية تطبيق اسلوب المهام الدراسية في اتقان اللغة الاسبانية للطلبة العراقيين.

Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Sustainability indicators in green residential buildings (Jawaher Degla residential complex as an example)
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The environmental problems that have emerged recently as a result of pressure on the environment due to the increase in population size, especially in urban cities, where this increase was accompanied by the need for housing as well as the need for services and activities. This led to the establishment of many vertical residential buildings represented by residential complexes within the urban fabric of the city of Baghdad. As part of following the methodology of urban dictation policies in empty areas, and to accommodate the largest number of residents as a result of the multiplicity of floors and housing, these buildings must be subject to the standards and requirements of sustainability at the level of their spatial location and their

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
اسلوب القسم الظاهر واثره في بناء النص القراني سورة العاديات ..........انموذجا
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0

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Best Proximity Point Theorem for α ̃–ψ ̃-Contractive Type Mapping in Fuzzy Normed Space
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The best proximity point is a generalization of a fixed point that is beneficial when the contraction map is not a self-map. On other hand, best approximation theorems offer an approximate solution to the fixed point equation . It is used to solve the problem in order to come up with a good approximation. This paper's main purpose is to introduce new types of proximal contraction for nonself mappings in fuzzy normed space and then proved the best proximity point theorem for these mappings. At first, the definition of fuzzy normed space is given. Then the notions of the best proximity point and - proximal admissible in the context of fuzzy normed space are presented. The notion of α ̃–ψ ̃- proximal contractive mapping is introduced.

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
الرعاية الاجتماعية لمجهولي النسب دراسة ميدانية في احدى مؤسسات الرعاية الاجتماعية
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Considers births illegal for children (illegitimate) phenomenon of negative social phenomena in our society where it's dangerous and the superiority of gravity on other social phenomena Calanhrav, homelessness and other due to poor drainage energies and sexual dysfunction in the value system among its actors and is characterized by the absence of social conscience and a lack of morality and the weakness of the system human-reliance among others.

The morality is the obvious difference between humans and animals. Wade this to say social scientists, while human social animal they said no that he has morals and values ​​do not exist in other organisms so well that births

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة الأساليب المستخدمة في تحديد عدد المركبات الرئيسية مع التطبيق العملي
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The principal components analysis is used in analyzing many economic and social phenomena; and one of them is related to a large group in our society who are the university instructors. This phenomenon is the delay occurred in getting university instructor to his next scientific title. And as the determination of the principal components number inside the principal components depends on using many methods, we have compared between three of these methods that are: (BARTLETT, SCREE DIAGRAM, JOLLIFFE).

     We concluded that JOLLIFFE method was the best one in analyzing the studying phenomenon data among these three methods, we found the most distinguishing factors effecting on t

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Comparación entre los dos gigantes de la literatura universal "Miguel de Cervantes y William Shakespeare"
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The literature in general, such as the spanish literature as british literature presence lot of literary figures giant that managed its continuing work that leaves lasting impression and clear in all fields of literary world throughout history, among these writers giants can remind great writer spanish (Miguel de Cervantes) and the great british writer (William Shakespeare), this study is about them.

We can say that there are a lot of studies , works and gossip , whether literary or non- literary show how the close relationship that bound both Cervantes and William Shakespeare, although they did not meet personally never, it was not able to critics that the sweep of the differences and similarities that was between the two, becau

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