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Survey theopinions professional and academics on building the strategy of internal audit function and the possibility of keeping abreast of developments
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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.

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Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study on the Effect of Insertion of Copper Lessing Rings in Phase Change Material (PCM) on the Performance of Thermal Energy Storage Unit
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Abstract

One of the most suitable materials to be used in latent heat thermal energy storage system (LHTES) are Phase change materials, but a problem of slow melting and solidification processes made many researchers focusing on how to improve their thermal properties. This experimental work concerned with the enhancing of thermal conductivity of phase change material. The enhancing method was by the addition of copper Lessing rings in phase change material (paraffin wax). The effect of diameter for the used rings was studied by using two different diameters (0.5 cm and 1cm). Also, three volumetric percentages of rings addition (3%, 6% and 10%) were tested for each diameter. The discharging process was done with

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Publication Date
Wed Feb 14 2018
Journal Name
International Journal Of Science And Research (ijsr)
Effect of the Active Thinking Model in the Achievement of Students of the Fifth Grade Applied Science of Physics and Their Pivotal Thinking
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The aim of the current research is to identify the effect of the active thinking model in the achievement of students of the fifth grade applied science of physics, and their pivotal thinking by verifying the two zero hypotheses, where there is no significant difference at the level of significance (0.05) between the average scores of the experimental group who studied physics using the active thinking model and the average scores of the control group students who studied the same material in the usual way in the achievement test, as well as in the pivotal thinking test. The research sample consisted of (77) students of the applied fifth grade students in two divisions (a) and (b), randomly selected (a) to be the experimental group, and (b)

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Publication Date
Fri Jul 17 2026
Journal Name
University Of Anbar Sport And Physical Education Science Journal
The study of comparing the cognitive teaching method effect ( total and analytic ) in teaching the counter- attack of Epee
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The research's aim is to place two teaching methods ( total and analytical method) and to know which one of them is better than the other in teaching the counter-attack with Epee. The researchers have used the experimental method for being considered suitable to solve the problem of the research. The sample of the research includes third –stage female students of college of physical education and sport sciences / Baghdad University in the subject of fencing, their number amounted 60 female students. It has been used SPSS for processing the results. They have concluded that the two groups of the research and the two methods (( total and analytical) have learnt the counter- attack of the two over mentioned groups. they have recommended to c

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Analysis of the Content of the Computer Textbook for the Second Intermediate Grade According to Scientific and Moral Values
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The purpose of this research is to design a list of the scientific and moral values that should be found in the content of the computer textbook for the second intermediate grade, as well as to analyze the content of the above- mentioned book by answering the following question:

 What is the percentage of availability of scientific and moral values in the content of the computer textbook for Second Intermediate grade issued by the Iraqi Ministry of Education / the general directorate of the curriculum, for the academic year (2017-2018)? 

In order to achieve the research objectives, the descriptive method (content analysis method) was adopted. The research community has been iden

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Publication Date
Sat Apr 30 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
The role of creative accounting in increasing the marketing of shares and their profits in the Iraqi stock exchange
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As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Economic Conditions of Living in the City of Mosul: Income and Labor Market during the Period 2004-2007
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Abstract

 

This study cares for the economic living conditions in Mosul City. Its importance lies in the critical period that has been covered
(2002-2007), which was dominated by far–reaching events at political economic and social levels.
Among the main results that have been revealed are the following: the rate of economic growth in the City has been the lowest among major urban centers in Iraq. Besides, real income per capita in the City has stayed stagnant during the period of the study. However, the inequality in distribution of income has decreased. The main bulk of the city's population rely on their income from wages and salari

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Publication Date
Wed Jan 01 2020
Journal Name
Middle East Research Journal
The Evolution of Medical Risks and the Standard Adopted for Informing the Patient – A Comparative Study of Positive Legislations
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The right of the patient to know the medical risks surrounding the medical intervention is one of the most prominent rights based on the principle of "physical safety", which has undergone several stages of development until it reached the development of the patient's independence in making medical decision without relying on the doctor, The patient's prior informed consent is informed of his / her medical condition. We will study this development in accordance with the French March 4, 2002 legislation on the rights of patients in the health system, whether it was earlier and later. We will highlight the development of the patient's right to "know the medical risks surrounding medical intervention" The legislation and its comparison with th

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Publication Date
Wed Mar 20 2024
Journal Name
Idper
EVALUATING THE TYPES OF SMASH HITS AND THEIR RELATIONSHIP TO THE RESULTS OF THE IRAQI PREMIER LEAGUE VOLLEYBALL MATCHES
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Publication Date
Tue Dec 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Studying the Radial and Tangential Velocity Components of the Epithelization Healing Post Photorefractive Keratectomy Surgery of the Human Eye
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Photorefractive keratectomy (PRK) is the refractive technique that began with a physical scraping of the epithelial layer of cornea subsequent by laser treatment. Post this procedure to about 48 hours the removed epithelial layer regenerated to protect the eye again. The regeneration process (called re-epithelization) started from the limbus of the cornea toward the central part of it. The re-epithelization mechanism consists of a change in cell density (mitosis) and cell concentration (migration) with a velocity in two directions: radial and tangential. In the present study, an estimation for both radial (responsible for the overlapped layers toward the outward direction of the cornea) and tangential comp

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Adolescent Girls' Awareness towards Reproductive Health in Baghdad City
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Objective: is to determine the level of awareness concerning the reproductive health among adolescent girls in
Baghdad City.
Methodology: A cross sectional study was performed in order to assess the level of awareness regarding reproductive
health among 180 adolescent school girls in the age 12-18 years from five secondary schools in Al-Seder Sector in
Baghdad city, the data was collected by direct interview using constructed questionnaire to obtain socio-demographic
characteristics and level of awareness related to reproductive health. The study started from September 2012 to
January 2013.
Results: the results show that the highest percentage of girls (47.7%) was in age (17-18) year's age, (54.5%) at 4th class
se

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