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تقويم أداء لجنة التدقيق في القطاع المصرفي العراقي ـــ أنموذج مقترح: بحث تطبيقي في عينة من المصارف العراقية
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The audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company. 

Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and international standards in order to identify the performance of these committees. The goals of this research into clarify the nature of the work of the audit.

Comities, its goals, task and its formation. Also to shed a lite the tasks of the committee which were mentioned in international laws and standards related to it, and identifying the actual work of the audit committees that contains the instructional guide and the rules of professional conduct and the committee report, also designing evaluation model for the performance of the audit comities and applying it in Baghdad bank and Middle East Bank.

As well as, the application of the specimen in the evaluation of the performance of the committee at the Bank of Baghdad and the Bank of Middle East to get to know the performance of the committees.

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Specification and charateristics manager in general hospitals Asurvey Study in Al-Rusafa Health Directorate Hospitals
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Abstract

This current study aims to know the characteristics of the doctors’ impact on success “doctors who work as managers specifically”.

The sample contains from (60) doctors work in the three hospitals in Baghdad, The data collected with questionnaire, the main personnel characteristics the desire to work as hospitals managers. The study contains three chapters. The first is to the theoretical, background. The second is methodology and the third is the data analysis and also explains the results and conclusions and the recommendations. Specification and characteristics manager in general hospitals

A survey Study in Al-Rusafa Health Directorate Hospitals

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Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Gasoline, Ethanol and Methanol (GEM) Ternary Blends utilization as an Alternative to Conventional Iraqi Gasoline to Suppress Emitted Sulfur and Lead Components to Environment
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Iraqi conventional gasoline characterized by its low octane number not exceed 82 and high lead and sulfur content. In this paper tri-component or ternary, blends of gasoline, ethanol, and methanol presented as an alternative fuel for Iraqi conventional gasoline. The study conducted by using GEM blend that equals E85 blend in octane rating. The used GEM selected from Turner, 2010 collection. G37 E20 M43 (37% gasoline + 20% ethanol+ 43% methanol) was chosen as GEM in present study. This blend used in multi-cylinder Mercedes engine, and the engine performance, and emitted emissions compared with that produced by a gasoline engine.

The results show that this blend can formulate with available Iraqi pro

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
التذكير التذكير و التأنيث في العامية العراقية وعلاقتها بالفصحى دراسة في الموروث
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The phenomenon of Masculine and feminine is one of the important grammatical studies because of their influence on the sentence structure, words come either masculine and feminine type when using one of them in place of the other , this displacement might cause distribution in the sentence itself because,

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
الإفصاح عن الاستثمار في الموارد البشرية في التقارير المالية للوحدات الاقتصادية العراقية
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Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Total Quality Management in Insurance: Companies Field Study in Iraqi Insurance Company
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Total quality management is considered a modern management concept that achieved success in all fields of various industrial and service sectors in advanced countries . One of these sectors is insurance. This concept aims at improving and developing the performance of insurance service continually . It is the gate that can enable radical change in the organization culture inside the company to transform it from using the traditional management style into using the modern style which achieves high quality standard of insurance service . As a result many insurance companies headed to applying the principles of total quality management in their companies . This study aims at raising the standard of the performance of the Iraqi Insurance Com

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the marketing intelligence system in the quality of the insurance service : Applied research in the National Insurance Company
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The current research seeks to identify the role of the marketing intelligence system in its dimensions (customer intelligence, market intelligence, competitor intelligence, insurance product intelligence, sales representatives) and its reflection on improving the quality of the insurance service provided by the National Insurance Company represented in its dimensions (reliability, response, tangibility, Safety, the spirit of empathy, communication) adopted in the current research, and based on that, the research came as an attempt to find out the extent to which the research sample company can apply the approach of the marketing intelligence system and its impact on improving the quality of the insurance service provided to custo

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Publication Date
Tue Oct 14 2025
Journal Name
Al–bahith Al–a'alami
US Policy Image Regarding the Middle East Region as Reported by the Iraqi Newspapers (An Analytical Study of the Public Opinion in Editorials: Al-Sabah, Al-Mashriq and Tariq Al-Shaab Papers Over the Period from 1st of July to 30th of September 2013)
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The present study is an attempt to throw light on the nature of the US policy regarding the Middle East region as portrayed by AI-Sabah, Al-Mashriq and Tariq Al-Shaab papers over a period of three months from 1st of July to 30th of September 2013.

In writing this study, a number of goals have been set by the researcher. These goals may include but in no way limited to the nature of the US image as carried by the above three papers, the nature of the topics tackled by them and the nature of the Arab countries which received more and extensive coverage than others.

A qualitative research approach is proposed for the study. This approach has allowed the researcher to arrive at definite answers for the possible questions rais

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Raised excessive consumption on environment and price levels during the period 2005- 2013.: Raised excessive consumption on environment and price levels during the period 2005- 2013.
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When the financial resources of individuals and groups available, this will lead to increase the consumption ranges and sometimes reached to excessive especially to the categories that have little awareness about economic importance and its reflections. it seems that consumerism has increased in many countries including Iraq because of many factors, and the most important one is the availability of financial resources as a result of the increase in oil exports as well as the spread of consumption media department at various levels especially.

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Publication Date
Tue Oct 14 2025
Journal Name
Al–bahith Al–a'alami
Challenges Faced by the Media under the Fragile State: Analytical Study of the Iraqi Media Reality
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This study aims at defining the concept of the fragile state, a term that came into existence in 2014, when the states that had internal Problems and external interventions were referred to as the failure states. However, the indicators for their designation and the criteria adopted are 12 indicators that address all aspects of the State’s duties vis-a-vis its citizens. The study examined the reasons that led to the continuation of Iraq within the fragile states, and the selection of the five years within the time limits of the study due to the factors that led to the decline of Iraq and falling back within the most fragile countries. The study dealt with the fragile state challenges to the media reality as a result of the change of it

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Expatriate Workers and Its Repercussions on the Economy and Labor Market in Iraq After 2003
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The demand for expatriate labor to Iraq increased after 2003 as a result of the openness that Iraq experienced, but this expatriate labor, which was requested at an increasing rate, has had economic, social, and political effects on the Iraqi economy in general, and the Iraqi labor market in particular. This is due to the high rates of unemployment, as most of these expatriate workers cause competition to local labor, and thus cause repercussions on the Iraqi economy as a whole, except for those expatriate workers coming with companies working in the oil sector. Iraq's GDP

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