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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
Wed Sep 15 2021
Journal Name
Al-academy
Characteristics of the folkloric shapes in the works of the potters Sajida al-Mashayikhi and Siham al-Saudi (acomparative study): وفاء حرب عبد اللطيف
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The research deals with the formal characteristics of folklore in contemporary Iraqi ceramics as a comparative study between the two potters Siham Al-Saudi and Sajida Al-Mashayikhi.
The research consists of four chapters. The first chapter is concerned with the research problem, the importance, the objectives, and the limits of the research, while the aim of the research answers the following question: The method and mechanisms of employing the traditional elements and vocabulary in the products of the potters “Seham Al-Saudi and Sajida Al-Mashaikhi”.
The second chapter came in the theoretical framework of the investigations and includes: The first topic: The second topic the movement in shaping contemporary Iraqi ceramics, whi

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The effect of Investment in Human Capital on Economic Growth in Algeria A standard Study within the period of: 1970 – 2015
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The summary:

This research paper presents a standard economic study. This study aims to build an economic standard form of the investment effect in Human Capital on Economic Growth in Algeria. The study showed that there is an inverse relationship between the investment and human capital. This is expressed by expending on education and economic growth. This contradicts with the economic theory. Such matter could be explained by that expending on education does not contribute in the economic growth. This refers to that the education sector result does not employee or save jobs. Thus, it does not contribute in growth; in addition, the Algerian economy depends on petrol in the first class. This means the ab

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Effect Of Using Quantitative Methods Of Demand Forecasting In Improving Of Supply Chain Performance:" Case Study In One Of An Industerial Organization"
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Objecte The study aims to test the effect of using the appropriate quantitative method of demand forecasting in improving the performance of supply chain of the aviation fuel product ( The study sample), One of the products of the Doura refinery (The study site), By testing a set of quantitative methods of demand forecasting using forecasting error measurements, and choosing the least faulty, most accurate and reliable method and adept it in the building  chain.

Is the study of problem through a starting with the fol

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
مدخل مقترح لتدقيق الجودة (ISO) كأحد أنواع الفحص لأغراض خاصة
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This  research  seeked  to  create  frame  work  for  audit  ISO  as  one  class  of  investigation   for  special   purpose. The suggestion  frame work  depend  on  five  basic  ingredients,  there were  nature  of  ISO audit,  the  people  interested   requirements  to do  this audit  who  process  the  audit and the  problems  effect this audit. Already discussed and study the requirements and recommendations from International Standardization Organization.

The researcher suggested the basic sup

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
اثر حوكمة الشركات على جودة اداء مراقب الحسابات أنموذج مقترح
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The research aims to:

  1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
  2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
A Suggested Proposal to Activate Educational Supervision Based on Professional Learning Societies
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Professional learning societies (PLS) are a systematic method for improving teaching and learning performance through designing and building professional learning societies. This leads to overcoming a culture of isolation and fragmenting the work of educational supervisors. Many studies show that constructing and developing strong professional learning societies - focused on improving education, curriculum and evaluation will lead to increased cooperation and participation of educational supervisors and teachers, as well as increases the application of effective educational practices in the classroom.

The roles of the educational supervisor to ensure the best and optimal implementation and activation of professional learning soci

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
the marketing strategies and their role in increased productivity of the insurance companies: دراسة تطبيقية في شركة التامين العراقية
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Search procedures on the treatment research has tended include what cam followers Astaratejaat available to the business organizations to achieve competitive advantage and continued benefits of the form in which the organization can maintain its success in the race competitive and increase production efficiency. 

The objectives of the study , the study came with  the number of goals and the most important one the  knowledge of the relationship and the influence between the variables of the study and review of the latest literature frameworks intellectual and philosophical to the variables of the study and come up with recommendations that could help the organization improve its performance .

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Publication Date
Thu Nov 22 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Finite Elements Analysis Study of Warming Effect on Deboned Force for Embedded NiTinol Wire into Linear Low Density Polyethylene
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This study presents the debonding propagation in single NiTi wire shape memory alloy into linear low-density polyethylene matrix composite the study of using the pull-out test. The aim of this study is to investigate the pull-out tests to check the interfacial strength of the polymer composite in two cases, with activation NiTinol wire and without activation. In this study, shape memory alloy NiTinol wire 2 mm diameter and linear fully annealed straight shape were used. The study involved experimental and finite element analysis and eventually comparison between them. This pull-out test is considered a substantial test because its results have a relation with behavior of smart composite materials. The pull-out test was carried out by a u

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of international evaluation standards (IVS) in enhancing the quality of financial reporting (appropriate accounting information(
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The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The possibility of the application of international accounting standards to strengthen the role of oil companies in the region environment
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Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv

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