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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 Mar 15 2021
Journal Name
Al-academy
Making use of economical design techniques and materials in implementing cosmetic supplements to the interior spaces of the dwelling: رانيه علي احمد عبد الرحمن
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  This research aims to identify the economic design techniques and materials that can be used in the implementation of cosmetic supplements to the spaces of the dwelling. The research relied on the descriptive and analytical approach by describing and analyzing models of design techniques and materials that can be used in the production of cosmetic supplements in the interior spaces of the dwelling.
The results of the research concluded that the beautification of the spaces of the dwelling is one of the necessary and important pieces to add aesthetic touches to the internal spaces, and that the use of economic design techniques and materials contributes to the implementation of many pieces of complementary beautification of the

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
The Role of the Passive Conditioning in Achieving Thermal Comfort in Temporary Hotel Units: سماح محمد طالب الدويك-سامي أبوطالب-محمد صابر
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This research is based on monitoring the local and environmental technologies in the design of the temporary hotel units (nomadic tents) in the desert in the south of Jordan in order to air condition them in summer and winter, maintaining the Jordanian identity, that they are presented with the form and technologies of the age in order to get to the universality.
The research adopted the descriptive analytical method and the researcher conducted the analysis of SWOT specified for the analysis of the positive and negative aspects in the design of the temporary hotel units and comparing them with the case studies available in the chosen research area "the Jordanian golden triangle", through the elements of the case under study. The res

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
الحركة العلمية في المغرب الاسلامي من خلال كتاب معجم البلدان لياقوت الحموي ( ت 626هـ / 1229م) العلوم الشرعية انموذجا
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The Dictionary of Countries by Yaqut al-Hamawi is one of the most important sources that researchers rely on in everything related to geography in knowing the names of places and countries, and the important historical information it contains about different cities and countries

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Publication Date
Sun Jun 30 2024
Journal Name
مجلة الفارابي للعلوم النسانية
اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسط م . د . انور عباس محمد
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يهدف البحث الى التعرف على اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسطولتحقيق هدف البحث تم اتباع المنهج التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني المتوسط لجميع المدارس الثانموية والمتوسط التابعة لمديرية تربية الكرخ الثانية وتم اخنيار احد هذه المداس بصورة قصدية لتطبيق تجربة ابلبحث الحالي

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Potential Role of 8-Hydroxyguanosine and some Pro Inflammatory Cytokines as Biomarkers in Colorectal Cancer Iraqi Patients
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8-hydroxyguanosine (8-OHdG) is considered as an indicator of the oxidative stress. Pro inflammatory cytokines are critical parts of the pathophysiological processes to which treatment can be applied. The aim of this study was to evaluate 8-OHdG and pro inflammatory cytokines concentration in colon carcinoma patients. Blood samples were taken before treatment from 50 incident cases with colon cancer (stage III) admitted for health examination at the Nanakali Hospital in Erbil city with 45 healthy samples of controls with age range between 38-69 years for both groups. All studied parameters were estimated by ELISA. Participants at this study were 95 Participants ranged in age from 38 to 69 years, 50 Participants had been newly diagnosed wi

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an education program for Caregivers Knowledge Related to Management of Children with Growth Hormone Deficiency in Outpatient Endocrine Clinics
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Objectives: The study aims to assess and evaluate the caregivers  knowledge  about management of the children with growth hormone deficiency and to find out the relationship between caregivers kowledge and caregivers age, gender, number of individual in house hold, Date of treatment started ,Caregivers level education and economic status Methodology: Quazi expermental study design was carried out at (Child's Central Teaching Hospital, Medical City of Al Imamian Al Khadhmain Teaching Hospital, and National Centre for Treatment and Research of Diabetes,Specialized Center for Endocrine Diseases and Diabetes, and Department of Medical City Children Welfare Teaching Hospital started  from 

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Publication Date
Mon Jan 05 2026
Journal Name
مجلة الجامعة العراقية
معضلة "الإجماع" في ميثاق جامعة الدول العربية وأثرها على إدارة أزمة الخليج الثانية (1990-1991): قراءة قانونية-تاريخية
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الملخص (باللغة العربية) شكّل اجتياح العراق للكويت في 2 آب/أغسطس 1990 اختباراً حاسماً لقدرة جامعة الدول العربية على إدارة الأزمات الإقليمية وصياغة موقف عربي موحّد إزاء انتهاك واضح لسيادة دولة عضو. غير أن أداء الجامعة خلال أزمة الخليج الثانية كشف عن حالة من الشلل المؤسسي والإجرائي، تجلّت في بطء اتخاذ القرار، وتنازع التأويلات حول شرعية الإجراءات، وتوظيف نصوص الميثاق بما أعاق إنتاج قرار عربي حازم وقابل للتنفيذ. تن

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Investment portfolio risks of the insurance company and their impacts on profitability ratios: An applied research at the national insurance co. for the period 2004-2014
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The research is trying to identify the investment portfolio risks of the insurance company and their impact, on the Profitability ratios of the company, and whether the company's scientific methods followed in the measurement of these risks, and conducted research in the National Insurance Company. by relying on its annual budget as well as the annual reports, The search dealing with these data in theoretical and practical major premise to statistically significant between to investment portfolio risk and financial performance correlation and reach a set of conclusions and recommendations which are the following.                

investments include many ri

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Publication Date
Thu Nov 12 2020
Journal Name
Arab Science Heritage Journal
( مُختَصَرُ الإمام المَيدانيّ في عِلم التَّصريف ) للإمام أبي الفضل أحمد بن محمّد بن إبراهيم الميداني ( ت 518 هـ )
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    The aim of this research is to make a new investigation of a scientific thesis in Arabic Morphology in which an allusion occurred in relation to its real author and its title, there is alot of dropping and flaw when it was first applied due to depending on one written transcript

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Motivated Classroom Evaluation Environment for Learning and its Relationship to Feedback Patterns among Teachers of the Second Cycle of Basic Education in the Sultanate of Oman
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This study aims to investigate the degree of practicing the motivated classroom evaluation environment for learning and its relationship to different feedback patterns. To achieve the objectives of the study, the correlational descriptive research design was employed. A questionnaire was constructed consisting of two parts: the classroom evaluation environment (13) items, and feedback patterns (24) items on a five-point scale. The psychometric properties of the questionnaire were verified in terms of validity and reliability. The questionnaire was applied to a sample of (265) male and female teachers who work in the second cycle schools for grades (5-10) of basic education in all academic majors in the Governorate of Muscat in the Sultan

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