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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
Tue Mar 15 2022
Journal Name
Al-academy
The Graphic privacy in vector graphics design for children's publications
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         The graphic privacy feature is one of the most important specifications for the existence of any type of design achievements alike, which is one of the graphic products with its multiple data, and from here the current research investigates the graphic privacy of vector graphics design with all its technical descriptions and concepts associated with it and the possibility of achieving it to the best that it should be from Where its formal structure in children's publications, where the structural structure of the current research came from the first chapter, which contained the research problem, which came according to the following question: What is the graphic privacy in the design of vector graphics in children's publ

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Effect of Bifidobacterium Probiotic in the Treatment of Giardiasis Infection in Mice
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Metronidazole therapy is recommended in the treatment of giardiasis,athough some clinical reports mention the resistance to this drug from many pathogens. Many studies were applied to show the effect of probiotic to prevent or to heal diseases of gastrointestine, but only few is known about probiotic activity against infections of protozoa. This study aims to evaluate the efficiency of Bifidobacterium against infection with Giardia lamblia   in experimental mice. It was found that daily application of viable Bifidobacterium cells with a single dose (0.1ml∕mice∕day) significantly reduced the shedding of Giardia lamblia parasite cysts in feces, and infection completely disappeared at the da

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Publication Date
Thu Jun 06 2024
Journal Name
مجلة التربية الاساسية
شعرية الخطاب الروائي في رواية (النوم في حقل الكرز)
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إن أهم مايميز النص الأدبي شعراً كان أم نثراً نسيجه اللغوي الجمالي الذي يعبر عن التجارب الحياتية والمشاعر الوجدانية وترجمة ما يجول في الخاطر من أفكار واحاسيس الى صور انفعالية تؤثر في المتلقي. . يحاول هذا البحث الخوض في شعرية الخطاب الروائي في رواية ( النوم في حقل الكرز ) للكاتب العراقي ( أزهر جرجيز ) وهي واحدة من أهم الروايات الحائزة للجائز العالمية ( البوكر ) ودراسة الصورة الشعرية بانماطها المتنوعة التشبيهية وال

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Publication Date
Sat Jan 01 2011
Journal Name
Political Sciences Journal
التعددية الحزبية في العراق في ظل غياب قانون الاحزاب
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التعددية الحزبية في العراق في ظل غياب قانون الاحزاب

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Social Manifestation in India in the Islamic period
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The Social life contain an important side from the inherited Civilization to any
nation, is distinguished by activity and zeal. The old Indian is characterized with
closed and solidify socilal systems. This state had its influences on the activities of the
social movment. It astonished the conquered mushins – Arab to the India from the end
of the first centuny A.H we tried to change it by good works and made them become
aware, so this made radical active in the social India in Islamic period which is form
humanbeing nobilitie and their active deal in the society.

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Publication Date
Mon Nov 26 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Serum Zinc and Copper Changes in Male Infertility
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Objective: The aim of this study to detect the correlation between trace elements such as zinc, copper and
spermatogenesis, sperm viability and motility.
Methodology: Serum and semen samples were collected from one hundred twenty patients with age ranged (20-
50 years) attending the high institute for Embryo Research and Infertility Treatment/ Baghdad University, in
addition to thirty fertile males their age comparable to that of patients. The period of this study was from June
2004 until the end of October 2004.
Results: The result of routine seminal fluid analysis of all infertile males was divided according to WHO, (1999) limit
into four groups: Asthenospermia(A), Asthenoteratospermia(AT), Oligoasthenoteratospermi

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
The future role of the military establishment in the political life of Egypt
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There are certain dates in the history of nations that have their effects on them ,and the 25th of January 2011 is considered one of them in the history of the state of Egypt .Since this date Egypt has passed through many events that led to changes in the political life and its actors . New rolls has arisen for actors that didn't take part in the political life before so clearly ,like the military establishment which started to practice more prominent political roll, till it became the most important actor in the political life of Egypt .This establishment tried to institutionalize its roll through constitutional means ,considering that controlling the authority is the only alternative to safeguard the state which we are trying to study

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Eloquence of the Sound in the Production of Mental Image in the Feature Film
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The ideas and information obtained by the viewer in the cinema have always been the source of the visual image, but that doesn’t negate the fact that the mental image can produce a lot of the information and ideas in the cinematic art and the most important means to achieve this mental image in the film is the eloquent cinematic sound. This research is conducted to show this important and effective contribution of the sound in the production of the mental image. Hence the importance of this research is in that it addresses an important issue which is the eloquent performance of the sound and its role in the production of the mental image inside the space of the feature film. This research concerns those working the field of cinema and

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
(التعليم في ايران في سنوات الثورة الدستورية 1905-1911م)
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The Constitutional Revolution is an important event in the modern history of Iran. It led to major changes in the political system and the education system. In addition  to it, laws were enacted that contributed to increasing the number of students who were unable to learn because of their deteriorating economic situation. The revolution also contributed to opening the way for girls to enter the country.  Schools after that was forbidden due to the opposition of the clergy, as the enemy of female education is contrary to Sharia, and different classes appeared in society calling for the fight against ignorance, the development of learning, the education of girls, and the establishment of modern schools for their education

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Das literarische Bild und die sprachliche Struktur der Sprichwörter bei der gegenseitigen Übersetzung im Deutschen und Arabischen The literary image in the translation of the German and Arabic proverbs
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Vorwort:

                              Die Übersetzung gilt in der Vergangenheit als Brücke zwischen  verschiedenen Gesellschaften. Sie spielt eine große Rolle im Bereich Kulturaustausch der Länder. Die Araber haben das früh betrachtet, und die Übersetzung als Wissenschaft wird eine der wichtigsten Lehren. Viele griechische Wissenschaften waren durch Übersetzung in den arabischen Ländern bekannt.

In dieser Forschung findet man einen Überblick über die Wichtigkeit der Sprichwörterübersetzung und welche Rolle spielt diese Übersetzung im Z

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