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أثر تطوير معايير التدقيق العراقية في الإيفاء بمتطلبات الإصلاح ومناهضة الفساد: دراسة مقارنة تحليلية مع وضع إطار مقترح لتعديل دليل التدقيق العراقي رقم(6) بشأن تخطيط عملية التدقيق والإشراف عليه
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The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external auditor requirements of the financial community, which is reflected in the final outcome of the fight against corruption and hazardous forms and achieve the anticipated reform requirements.

In light of the findings the researchers several recommendations, including offering to emphasize the importance of conferences, seminars and workshops held as well as training programs to promote the importance of keeping up internationally recognized auditing standards to elevate effectively audit process and its role in the fight against corruption and the establishment of administrative reform expected.

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Publication Date
Mon May 01 2006
Journal Name
أثر استعمال طريقة التعلم التعاوني في تحصيل طلاب الصف الخامس الأدبي في مادة قــواعــد اللغــة العربيـــة
أثر استعمال طريقة التعلم التعاوني في تحصيل طلاب الصف الخامس الأدبي في مادة قــواعــد اللغــة العربيـــة
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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of The Round Robin Strategy in Logical Thinking the Fourth in Chemistry
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The study aims to identify the impact of the round-robin strategy on the logical thinking of fourth-year middle school students in chemistry. Two groups were employed:  an experimental group consisted of (30) students who were taught according to the round-robin strategy, and the control group consisted of (30) students who were taught according to the traditional method. The researcher adopted the experimental design with partial control by preparing the visual thinking test tool, which consists of (20) multiple-choice items, it was applied as a post-test on the research sample. The result showed that there was a statistically significant difference in favor of the experimental group, which was taught according to the Round Robin s

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
أثر استراتيجية الاستقصاء العقلاني في اكتساب عمليات العلم الاساسية لدى طلاب الثاني المتوسط في مادة الفيزياء
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Recent research have aimed to know the effect of rational inquiry strategy on acquisition basic science processes for second intermediate students in physics. To verify the aim of this research , the researchers added the following zero hypotheses : No statistically significant differences at the level of significance (0.05) between the students mean scores of the two groups on basic science Processes test. The research was carried out on the second intermediate grade male students in Alam Al Yakeen school in Baghdad; belong to Education Directorate Al- Karkh/2, for the Academic Year (2014-2015) A.D. Prepared research requirements included ] selected the scientific subject chapters (6,7,8,9) from physics textbook, the formulation of beha

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Publication Date
Thu Nov 29 2018
Journal Name
Arab Science Heritage Journal
اثر أثر مقامات بديع الزمان الهمذاني في تقنيات السرد الأدبي ( صورة بغداد الفنية في مقامات الهمذاني )
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    There is nothing new in saying that Baghdad is the capital of world culture for eight centuries during the Islamic caliphate, it was the Arab book manuscript and copied books worldwide touring most of the capitals of the world

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Using the Generative Learning Model on the Achievement of First-Grade Intermediate Students of Chemical Concepts in Science
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Abstract

The current research aims to identify the effect of using a model of generative learning in the achievement of first-middle students of chemical concepts in science. The researcher adopted the null hypothesis, which is there is no statistically significant difference at the level (0.05) between the mean scores of the experimental group who study using the generative learning model and the average scores of the control group who study using the traditional method in the chemical concepts achievement test. The research consisted of (200) students of the first intermediate at Al-Farqadin Intermediate School for Boys affiliated with the Directorate of General Education in Baghdad Governorate / Al-Karkh 3 wit

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
المجتمع المجتمع المدني في الفكر السياسي الإسلامي مقاربة فكرية مع نظريات الحكم الأساسية في الإسلام
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   This research is entitled (civil society in Islamic political thought) which is an intellectual approach with theories of governance in Islam) to be as an attempt to clarify the confusion between mandatory and governorship text basis, and the extent of the nation’s movement within the framework of guiding to translate requirements of the responding towards the civil state project through civil visions according to the Islamic perspective.

      In other words, It is the relationship of man and society in one hand and with an authority with other hand , according to an attempt vision that is to emphasize that Islamic religion can manage modern society and can prove legal philosophical reason

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of personality characteristics of Leader in Business organizations entrepreneurship with strategic flexibility mediated (A Field Research)
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    The personality characteristics of the Leader are considered one of the main elements to reach into business organizations entrepreneurship; and because of the development of the organizations of the continuous transformations as result of huge Competition in private High Education sector, there is a great need for Leaders characterized of certain personality capable of managing their organizations and can positively effect on them. Also these organizations' success to reach into entrepreneurship requires a main significant element that is (strategic flexibility) which is considered one of the important elements for success.

    Accordingly, this research is trying to fin

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Create sustainable value to the customer through the integration of the relationship between total quality management and relationship marketing
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Purpose: This research seeks to provide a point of view based on the creation of sustainable value to the customer of the banks in the context of total quality management and relationship marketing. It aims to develop a model to measure the value of sustainable customer peduncular under total quality management PAL (administrative leadership, involvement of employees, continuous improvement, process improvement, staff training), through the mediation of relationship marketing and objective dimensions (administrative leadership, involvement of employees, continuous improvement, improving processes , staff training), and to explore any of the variables and dimensions more influential in the creation of sustainable value to the cust

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Crossref
Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
The communicative education of fine arts in the COVID-19 crisis and its manifestations in the modernization of the works of the Iraqi painter "Nabil Ali as a model"
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 This study attempts to address the importance of communicative digitization in the field of various arts for the sake of continuity of shopping and aesthetic, artistic and intellectual appreciation of artistic achievements by the recipient on various places of their residence in light of the COVID 19 crisis, and to highlight the importance of the plastic arts of the Iraqi painter exclusively and how it expresses in a contemporary way the environment or life reality in Iraq in light of this crisis. With all its implications affecting the life reality from various aspects and methods of its negative and positive employment. As for the research procedures, the researcher reviewed the research methodology represented by the descriptive ana

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Crossref
Publication Date
Sun May 10 2015
Journal Name
Al-academy
Impediments to the use of the Iraqi musical instruments in the orchestra: احسان شاكر محسن زلزلة
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The diversity of ideas and freedom of expression among the authors, who are looking for what's new serve the goals of musical expression and aesthetic, which calls for the use of traditional instruments with the formation of the great instrumental music and well-known orchestra, is a major challenge from several quarters, the failure of some of those musical instruments or limited potential or method performed by costly sometimes prevents the use of a permanent in this great configuration, had to be the emergence of some of the problems faced by the author and musician on the one hand and the receiver on the other hand, which must be looking for the perfect, some of these musical instrument are used systematically follows the work of the

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Crossref