{"id":13478,"date":"2022-11-22T16:50:15","date_gmt":"2022-11-22T13:50:15","guid":{"rendered":"https:\/\/eco.mu.edu.iq\/?page_id=13478"},"modified":"2022-11-22T16:53:43","modified_gmt":"2022-11-22T13:53:43","slug":"%d8%a7%d9%84%d8%a8%d8%ad%d9%88%d8%ab-%d8%a7%d9%84%d9%85%d9%86%d8%b4%d9%88%d8%b1%d8%a9-%d9%84%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9","status":"publish","type":"page","link":"https:\/\/eco.mu.edu.iq\/?page_id=13478","title":{"rendered":"\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0644\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"13478\" class=\"elementor elementor-13478\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-57335e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"57335e7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-146ce3b\" data-id=\"146ce3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-257af21 elementor-widget elementor-widget-heading\" data-id=\"257af21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0644\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e64ed1 elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"4e64ed1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-818f6e2\" data-id=\"818f6e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa0b2fa elementor-widget elementor-widget-text-editor\" data-id=\"aa0b2fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table width=\"852\"><tbody><tr><td width=\"207\">\u0627\u0633\u0645 \u0627\u0644\u062a\u062f\u0631\u064a\u0633\u064a<\/td><td width=\"534\">\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0628\u062d\u062b<\/td><td width=\"111\">\u0646\u0648\u0639 \u0627\u0644\u0628\u062d\u062b<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0639\u0642\u064a\u0644 \u062f\u062e\u064a\u0644 \u0643\u0631\u064a\u0645<br \/>\u0627.\u0645.\u062f \u0648\u0639\u062f \u0647\u0627\u062f\u064a\u00a0 \u0639\u0628\u062f\u00a0<\/td><td width=\"534\">\u00a0 The role of the modern COSO frameork in evaluating the internal control system through the mediating role of the internal auditor<br \/>(al-muthanna state university as amodel)\u00a0<\/td><td width=\"111\">Scopus<\/td><\/tr><tr><td width=\"207\">\u0645.\u0645 \u0628\u0634\u0631\u0649 \u062d\u0633\u0646 \u0645\u062c\u0645\u062f<br \/>\u0627.\u0645.\u062f. \u0639\u0642\u064a\u0644 \u062f\u062e\u064a\u0644 \u0643\u0631\u064a\u0645<br \/>.\u0645.\u062f \u0648\u0639\u062f \u0647\u0627\u062f\u064a \u0639\u0628\u062f<\/td><td width=\"534\">The possibility of applying international accounting standards in the public sector (IPSAS) in the iraq government accouting system : exploratory research for the opinions of accountants at the university of al-muthanna<\/td><td width=\"111\">Scopus<\/td><\/tr><tr><td width=\"207\">\u0627.\u062f.\u0639\u0642\u064a\u0644 \u062d\u0645\u064a\u062f \u062c\u0627\u0628\u0631<\/td><td width=\"534\">\u0641\u0631\u0635 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u0639\u062c\u0632 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 (\u0631\u0624\u064a\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629)<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u062f.\u0639\u0642\u064a\u0644 \u062d\u0645\u064a\u062f \u062c\u0627\u0628\u0631<\/td><td width=\"534\">\u0627\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u00a0<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f.\u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<\/td><td width=\"534\">\u0627\u0647\u0645\u064a\u0629 \u0645\u062f\u062e\u0644 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0638\u0631\u0641\u064a\u0629 \u0643\u0623\u0633\u0644\u0648\u0628 \u0644\u062a\u0637\u0648\u0631 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0627\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u00a0<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f.\u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<\/td><td width=\"534\">\u062f\u0648\u0631 \u0648\u0627\u0647\u0645\u064a\u0629 \u0627\u0646\u0645\u0648\u0630\u062c \u0643\u0627\u0646\u0648KANO \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u062e\u062f\u0645\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0641 \u0641\u064a \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0648\u0627\u0642\u0639 \u0627\u0644\u0628\u064a\u0626\u064a \u0648\u062a\u0631\u0634\u064a\u062f \u0643\u0644\u0641 \u0627\u0644\u062a\u0646\u0638\u064a\u0641 \u0648\u062a\u062d\u0642\u064a\u0642 \u0631\u0636\u0627 \u0648\u0633\u0639\u0627\u062f\u0629 \u0627\u0644\u0632\u0628\u0648\u0646 \/ \u0627\u0644\u0645\u0648\u0627\u0637\u0646<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f.\u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<\/td><td width=\"534\">\u0643\u062a\u0627\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f.\u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<\/td><td width=\"534\">\u0627\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0627\u0647\u0644\u064a\u0629 -\u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0627\u0648\u0633\u0637 \u0648\u0627\u0644\u0627\u0647\u0644\u064a \u0648\u0628\u063a\u062f\u0627\u062f \u0644\u0644\u0641\u062a\u0631\u0629 2016-2019<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f.\u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<\/td><td width=\"534\">The lmportance of Liquidity And Profitability In Enhancing the Banking Value in private Banks for the period 2016-2019\u00a0<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f.\u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<br \/>\u0645. \u0635\u0641\u0627 \u0645\u0647\u062f\u064a \u0631\u0627\u062c\u064a<\/td><td width=\"534\">The Importance of the jidoka\u00a0 Autonomation System on Cost Rationalization and Avoiding wastes Muda<\/td><td width=\"111\">Scopus<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f.\u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<\/td><td width=\"534\">\u0643\u062a\u0627\u0628 \u0645\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0639\u0642\u064a\u0644 \u062f\u062e\u064a\u0644 \u0643\u0631\u064a\u0645<br \/>\u0645. \u0639\u0628\u062f \u0627\u0644\u062c\u0628\u0627\u0631 \u0639\u0644\u0648\u0627\u0646<br \/>\u0627.\u0645.\u062f. \u0648\u0639\u062f \u0647\u0627\u062f\u064a \u0639\u0628\u062f<\/td><td width=\"534\">\u00a0The transfer of powers and its role in unifying the products of accounting systems and their impact on the quality of accounting information<\/td><td width=\"111\">Scopus<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645. \u0645\u064a\u062b\u0645 \u0639\u0628\u062f \u0643\u0627\u0638\u0645 <br \/>\u0645.\u0645. \u0628\u0634\u0631\u0649 \u062d\u0633\u0646 \u0645\u062d\u0645\u062f<\/td><td width=\"534\">\u0643\u062a\u0627\u0628 (\u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0643\u0627\u0644\u064a\u0641 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642)<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0645.\u062f. \u0633\u0639\u062f \u0631\u0639\u062f \u0641\u064a\u0635\u0644<\/td><td width=\"534\">Do accounting restatements increase the cost of equity copitah<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0645.\u0645\u0627\u062c\u062f \u063a\u0627\u0632\u064a \u062d\u0633\u0646<br \/>\u0627.\u0645.\u062f. \u0645\u0635\u0637\u0641\u0649 \u0639\u0628\u062f \u0627\u0644\u062d\u0633\u064a\u0646 \u0639\u0644\u064a<\/td><td width=\"534\">The impact of the application of international financial reporting standards in increasing the efficiency of the Iraqi tax system<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645. \u062d\u064a\u062f\u0631 \u0644\u0627\u064a\u0630 \u0645\u062a\u0639\u0628<\/td><td width=\"534\">\u062f\u0648\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u062f\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0645. \u0639\u0628\u062f \u0627\u0644\u062c\u0628\u0627\u0631 \u0639\u0644\u0648\u0627\u0646 \u062c\u0628\u0631<\/td><td width=\"534\">\u062f\u0648\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u0627 \u0644\u0627\u0637\u0627\u0631 COSO (\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0644\u0627\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 )<\/td><td width=\"111\">\u00a0<\/td><\/tr><tr><td width=\"207\">\u0645. \u0636\u0631\u063a\u0627\u0645 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0643\u0627\u0638\u0645<\/td><td width=\"534\">\u00a0\u0627\u0644\u0628\u0631\u0627\u0639\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0639\u0644\u0627\u0642\u062a\u0647\u0627 \u0628\u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0629 \u0627\u0644\u062e\u0636\u0631\u0627\u0621 &#8211; \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062b\u0646\u0649<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0645. \u0636\u0631\u063a\u0627\u0645 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0643\u0627\u0638\u0645<\/td><td width=\"534\">\u0643\u062a\u0627\u0628 \u0627\u0644\u0639\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0645. \u0633\u0631\u0648\u0631 \u0645\u0627\u0646\u0639 \u0628\u062d\u0644\u0648\u0633<\/td><td width=\"534\">Watchin vehicle speed using gps by using data mining approach<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0633\u0639\u062f \u0645\u062c\u064a\u062f \u0627\u0644\u062c\u0646\u0627\u0628\u064a<br \/>\u0645. \u0639\u0644\u064a \u0643\u0631\u064a\u0645 \u0645\u062d\u0645\u062f<br \/>\u0645. \u0639\u0628\u062f \u0627\u0644\u062c\u0628\u0627\u0631 \u0639\u0644\u0648\u0627\u0646<\/td><td width=\"534\">Asymmeic of informaion and its implications for share returns through the announcement of the divideend\u00a0<\/td><td width=\"111\">Scopus<\/td><\/tr><tr><td width=\"207\">\u0645. \u0639\u0632\u064a\u0632 \u0645\u062d\u0645\u062f \u0639\u0632\u064a\u0632<\/td><td width=\"534\">does country- level institution al tualit tinfluencex financial developmentin iraq<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627\u0644\u0633\u064a\u062f\u0629 \u0646\u0648\u0631\u0633 \u0643\u0627\u0638\u0645 \u0639\u0628\u064a\u062f<\/td><td width=\"534\">\u062f\u0648\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0645.\u0645. \u0628\u0634\u0631\u0649 \u062d\u0633\u0646 \u0645\u062d\u0645\u062f<br \/>\u0623.\u0645. \u0645\u064a\u062b\u0645 \u0639\u0628\u062f \u0643\u0627\u0638\u0645<br \/>\u0623.\u0645. \u062d\u064a\u062f\u0631 \u0639\u0628\u0627\u0633 \u0639\u0628\u062f<\/td><td width=\"534\">\u0643\u062a\u0627\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00a0<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0645. \u0635\u0641\u0627 \u0645\u0647\u062f\u064a \u0631\u0627\u062c\u064a<\/td><td width=\"534\">\u062f\u0648\u0631 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0628\u064a\u0626\u064a \u0641\u064a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u00a0<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<\/td><td width=\"534\">\u062f\u0648\u0631 \u062a\u0642\u0646\u064a\u062a\u064a \u0627\u0644\u0647\u0646\u062f\u0633\u0629 \u0627\u0644\u0645\u062a\u0632\u0627\u0645\u0646\u0629 \u0648\u0627\u0644\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0627\u0644\u062e\u0636\u0631\u0627\u0621 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<\/td><td width=\"534\">\u062f\u0648\u0631\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0647\u0646\u062f\u0633\u0629 \u0627\u0644\u0645\u062a\u0632\u0627\u0645\u0646\u0629 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0633\u0645\u0646\u062a \u0627\u0644\u0628\u0627\u0631 \u0627\u0644\u0646\u0641\u0637 \u0644\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645. \u062d\u064a\u062f\u0631 \u0639\u0628\u0627\u0633 \u0639\u0628\u062f<\/td><td width=\"534\">\u062a\u0623\u062b\u064a\u0631 \u0627\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0641\u064a \u0641\u0627\u0639\u0644\u064a\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u062a\u0628\u0627\u064a\u0646 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u0627\u0633\u062a\u0637\u0644\u0627\u0639\u064a\u0629 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u00a0<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645. \u062d\u064a\u062f\u0631 \u0639\u0628\u0627\u0633 \u0639\u0628\u062f<\/td><td width=\"534\">\u00a0\u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0638\u0644\u0645 \u0644\u0644\u0645\u0633\u0623\u0644\u0629 \u0648\u062a\u0623\u062b\u064a\u0631\u0647 \u0639\u0644\u0649 \u0633\u0644\u0648\u0643\u064a\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0621 \u0627\u0644\u0645\u0647\u0646\u064a (\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0627\u0631\u0627\u0621 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0645\u062b\u0646\u0649)\u00a0<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0645.\u062f. \u0633\u0639\u062f \u0631\u0639\u062f \u0641\u064a\u0635\u0644<\/td><td width=\"534\">The relationshio between corporate govermance &amp; cost of equity evidence frome the isis era in iraq<\/td><td width=\"111\">Scopus<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0648\u0639\u062f \u0647\u0627\u062f\u064a \u0639\u0628\u062f<br \/>\u0627.\u0645. \u0645\u064a\u062b\u0645 \u0639\u0628\u062f \u0643\u0627\u0638\u0645<br \/>\u0645.\u0645. \u0628\u0634\u0631\u0649 \u062d\u0633\u0646 \u0645\u062d\u0645\u062f<\/td><td width=\"534\">\u00a0\u00a0 The blue ocean strategy role of the competitive advantage achieving of the iraq evening universities by the competition of private colleges (applied research at al muthanna university)<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0645. \u062d\u0648\u0631\u0627\u0621 \u0646\u0627\u0638\u0645 \u0645\u0637\u0634\u0631<\/td><td width=\"534\">\u0627\u062b\u0631 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0629<\/td><td width=\"111\">\u00a0<\/td><\/tr><tr><td width=\"207\">\u0627\u0644\u0633\u064a\u062f\u0629 \u0633\u0645\u0627\u062d \u0647\u0627\u062f\u064a \u062e\u0636\u064a\u0631 <br \/>\u0627.\u062f. \u0639\u0642\u064a\u0644 \u062d\u0645\u064a\u062f \u062c\u0627\u0628\u0631<\/td><td width=\"534\">The role of laws and regulations in curbing the phenomenon of financial and administrative corruption in iraq<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0627\u0644\u0633\u064a\u062f\u0629 \u0633\u0645\u0627\u062d \u0647\u0627\u062f\u064a \u062e\u0636\u064a\u0631<br \/>\u0627.\u062f. \u0639\u0642\u064a\u0644 \u062d\u0645\u064a\u062f \u062c\u0627\u0628\u0631<\/td><td width=\"534\">\u00a0Legal aspects of oil licensing rounds contracts in iraq<\/td><td width=\"111\">\u00a0<\/td><\/tr><tr><td width=\"207\">\u0645. \u0645\u0627\u062c\u062f \u063a\u0627\u0632\u064a \u062d\u0633\u0646<\/td><td width=\"534\">\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0645\u062d\u0645\u062f \u0633\u0645\u064a\u0631 \u062f\u0647\u064a\u0631\u0628<\/td><td width=\"534\">Appling the lean six sigma methodology in of the continuous improvement of performance and cost management (applied research in the blood laboratory of the hussein teaching hosppital)<\/td><td width=\"111\">\u00a0<\/td><\/tr><tr><td width=\"207\">\u0645.\u062f. \u0633\u0639\u062f \u0631\u0639\u062f \u0641\u064a\u0635\u0644<\/td><td width=\"534\">\u0627\u062b\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0627\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a : \u0627\u062f\u0644\u0629 \u0645\u0646 \u0627\u0644\u0639\u0631\u0627\u0642 \u060c \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0627\u064a\u0631\u0627\u0646<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645. \u0631\u0627\u0626\u062f \u062d\u0633\u0646 \u0639\u0644\u064a<br \/>\u0627.\u0645.\u062f. \u0639\u0642\u064a\u0644 \u062f\u062e\u064a\u0644 \u0643\u0631\u064a\u0645<br \/>\u0627.\u0645.\u062f \u0648\u0639\u062f \u0647\u0627\u062f\u064a \u0639\u0628\u062f<\/td><td width=\"534\">THE ROLE OF THE FEDERAL OFFICE OF FINANCIAL SUPERVISION IN AUDITING INDUSTRIAL ACTIVIW TO ACHIEVE SUSTAINABLE DEVELOPMENT<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0639\u0642\u064a\u0644 \u062f\u062e\u064a\u0644 \u0643\u0631\u064a\u0645<\/td><td width=\"534\">&#8220;lnvestigoting lhe lmpoct of Operotionol Budgeting on lhe Performonce of Textile Workshops (Cose Studyl Wosit-lroq Textile ond Weoving Foclory<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0639\u0642\u064a\u0644 \u062f\u062e\u064a\u0644 \u0643\u0631\u064a\u0645<\/td><td width=\"534\">The effect of overconfidence and management ability on the issuance of the auditor&#8217;s report considering the issuance of continuation report and auditor tenure<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0645. \u0645\u0627\u062c\u062f \u063a\u0627\u0632\u064a \u062d\u0633\u0646<br \/>\u0627.\u0645.\u062f. \u0645\u0635\u0637\u0641\u0649 \u0639\u0628\u062f \u0627\u0644\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u064a<\/td><td width=\"534\">The impact of financial inclusion on the management of profits in the iraqi funds listed in the iraqi stock exchange<\/td><td width=\"111\">\u0645\u062d\u0644\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645. \u0628\u0627\u0633\u0645 \u0645\u062d\u0645\u062f \u0645\u0631\u0647\u062c<br \/>\u0627.\u0645. \u0631\u0627\u0626\u062f \u062d\u0633\u0646 \u0639\u0644\u064a<br \/>\u0627\u0644\u0633\u064a\u062f \u0627\u062d\u0645\u062f \u062c\u0645\u0627\u0644 \u0643\u0627\u0638\u0645<\/td><td width=\"534\">Adopting international auditing standards to improve the: audit profession in government institutions<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0645. \u0639\u0644\u064a \u0643\u0631\u064a\u0645 \u0645\u062d\u0645\u062f<\/td><td width=\"534\">The effect of the relationship between the indicators of the sustainable growth gap in improving the quality of profits in commercial banks<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645.\u062f. \u0648\u0639\u062f \u0647\u0627\u062f\u064a \u0639\u0628\u062f<\/td><td width=\"534\">The relationship between the balanced scorecard and the cobit-5 criterion in improving banking performance an applied research in a sample of commercial banks listed in the iraq stock exchange<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645. \u062d\u064a\u062f\u0631 \u0639\u0628\u0627\u0633 \u0639\u0628\u062f<\/td><td width=\"534\">The impact of the dimensions of social responsibility accounting in improving the performance of industrial companies<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0627.\u0645. \u0631\u0627\u0626\u062f \u062d\u0633\u0646 \u0639\u0644\u064a<br \/>\u0627\u0644\u0633\u064a\u062f \u0639\u0644\u064a \u0639\u0628\u062f \u0627\u0644\u0627\u0645\u064a\u0631<br \/>\u0627\u0644\u0633\u064a\u062f \u0627\u062d\u0645\u062f \u062c\u0645\u0627\u0644 \u0643\u0627\u0638\u0645<\/td><td width=\"534\">The Role of external control in ldentifying Deficiencies in the performance of the lnternal Control System in Shade lntenational Audit Standards<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><tr><td width=\"207\">\u0645. \u0639\u0644\u064a \u0643\u0631\u064a\u0645 \u0645\u062d\u0645\u062f<br \/>\u0627.\u0645. \u062d\u064a\u062f\u0631 \u0639\u0628\u0627\u0633 \u0639\u0628\u062f<\/td><td width=\"534\">The impact of financial engineering innovation and their in reducing the financial distress of industrial companies<\/td><td width=\"111\">\u0639\u0627\u0644\u0645\u064a<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0644\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0633\u0645 \u0627\u0644\u062a\u062f\u0631\u064a\u0633\u064a \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0628\u062d\u062b \u0646\u0648\u0639 \u0627\u0644\u0628\u062d\u062b \u0627.\u0645.\u062f. \u0639\u0642\u064a\u0644 \u062f\u062e\u064a\u0644 \u0643\u0631\u064a\u0645\u0627.\u0645.\u062f \u0648\u0639\u062f \u0647\u0627\u062f\u064a\u00a0 \u0639\u0628\u062f\u00a0 \u00a0 The role of the modern COSO frameork in evaluating the internal control system through the mediating role of the internal auditor(al-muthanna state university as amodel)\u00a0 Scopus 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