The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depending on the standards internal IIA InstituteAnd taking into account a framework COSO and COBIT, and Sarbanes-Oxley Act,surveyed a sample of accountants, academics and professionals working in the sector, states and the private sector and the views of auditors as well as members of the boards of some companies in Iraq, about the status of a proposed framework for the internal audit function.
The possibility of implementing smart mobility in the traditional city: Studying the possibility of establishing an intelligent transportation system in the city center of Kadhimiya
The aim of the research is to prepare practical volleyball lessons by using the four pillars strategy for middle school students, and to identify the effect of the four pillars strategy in performing the transmission and volleyball skills in the second intermediate students, to assume that the two researchers assume that there are no statistically significant differences between the results of my skill performance tests Sending and preparing tribal and remote volleyball for the experimental and controlled groups, and there are no statistically significant differences between the results of the performance of the transmission and preparation skills of the volleyball between the two experimental and control groups, and the research co
... Show MoreThis quasi-experimental study investigated generative AI (GenAI) tools—Copilot for chemistry and GitHub Copilot for mathematics—on academic achievement and sustainable professional development among 160 undergraduates (40 experimental/control per department) at the University of Baghdad’s Ibn Al-Haitham College of Education for Pure Sciences (2024–2025). Non-random assignment controlled for covariates. Pre/post validated tests (α ≥ .85; 15 MCQ + 5 essay items) measured outcomes. ANOVA revealed significant gains for experimental groups (p < .001, η2 = .41, Cohen’s d = 0.72 [95% CI: 0.45–0.98]). Chemistry excelled in affective domains; mathematics in cognitive/skills. Findings affirm GenAI’s domain-specific efficacy, prov
... Show MoreThis quasi-experimental study investigated generative AI (GenAI) tools—Copilot for chemistry and GitHub Copilot for mathematics—on academic achievement and sustainable professional development among 160 undergraduates (40 experimental/control per department) at the University of Baghdad’s Ibn Al-Haitham College of Education for Pure Sciences (2024–2025). Non-random assignment controlled for covariates. Pre/post validated tests (α ≥ .85; 15 MCQ + 5 essay items) measured outcomes. ANOVA revealed significant gains for experimental groups (p < .001, η2 = .41, Cohen’s d = 0.72 [95% CI: 0.45–0.98]). Chemistry excelled in affective domains; mathematics in cognitive/skills. Findings affirm GenAI’s domain-specific effica
... Show MoreThe international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende
... Show MoreThis work aims to detect the associations of C-peptide and the homeostasis model assessment of beta-cells function (HOMA2-B%) with inflammatory biomarkers in pregnant-women in comparison with non-pregnant women. Sera of 28 normal pregnant women at late pregnancy versus 27 matched age non-pregnant women (control), were used to estimate C-peptide, triiodothyronine (T3), and thyroxin (T4) by Enzyme-linked-immunosorbent assay (ELISA), fasting blood sugar (FBS) by automatic analyzer Biolis 24i, hematology-tests by hematology analyzer and the calculation of HOMA2-B% and homeostasis model assessment of insulin sensitivity (HOMA2-S%) by using C-peptide values instead of insulin. The comparisons, correlations, regression analysis tests were perfo
... Show MoreThe research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi
... Show MoreIn most recent studies, long-term retention after orthodontic treatment has been hypothesized that may be necessary to maintain the stability of the dentition and avoid post-treatment changes. The bonded fixed retainer is characterized by its clinical effectiveness, patient acceptance, and lack of patient complaints as compared with a removable retainer. An electronic database (such as PubMed, PubMed Central, Web of Science, Science Direct, Cochrane Library, Scopus, and ResearchGate) has been collected using specific keywords. Of the 152 articles, only randomized clinical trials that investigated different types of fixed retainers or compared fixed with removable retainers were illustrated in tables and included in this review. The
... Show MoreIn recent years, English language teaching and second language acquisition has demonstrated a significant accentuation upon basic reasoning abilities improvement in the language capability advancement. Encouraging a point of view of duty to training basic intuition aptitudes in accordance with the English language courses, this paper gives an account of an investigation directed at theoretical meanings of basic deduction, drifts about the centrality of basic speculation for language educating and associations between critical thinking and language learning. The educators have the focal pretended by basic intuition in successful language teaching method, identified to Ennis’ (2011) critical thinking categories. The skill of thinking critic
... Show MoreThe tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign i
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