{"id":624,"date":"2023-08-10T22:42:14","date_gmt":"2023-08-10T19:42:14","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624"},"modified":"2023-08-10T22:46:11","modified_gmt":"2023-08-10T19:46:11","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-auditing-the-performance-of-intellectual-capital-according-to-e-learning","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses auditing the performance of intellectual capital according to    e-learning"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman';\"><strong>News Center Unit of the University of Baghdad \/ Institute media<\/strong><\/span><\/h4>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman';\"><strong>The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Auditing the performance of intellectual capital according to e-learning standards and its reflection on the performance of Iraqi universities \/ Applied research) for the student Karema Jabbar Iessa to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.<\/strong><\/span><\/h4>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman';\"><strong>The study aimed to clarify the role of auditing the performance of intellectual capital in Iraqi universities, on which the pandemic (COVID-19) imposed the application of e-learning standards issued by the Ministry of Higher Education and Scientific Research for the year 2020, to be applied in all Iraqi universities on many of their scientific and educational activities.<\/strong><\/span><\/h4>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman';\"><strong>The study concluded the most important of which is that the college, the research sample, applies an effective and qualified system to ensure quality in education, as well as to achieve compatibility with the nature of electronic educational programs. The university has provided all means for the success of lectures and tests for students, and to learn about the results of this experience through the ministerial team that has seen through field visits, evaluation of student activities by professors electronically, as monthly statistics are approved by the Ibn Sina Center for E-learning .<\/strong><\/span><\/h4>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div id=\"cz_104137\" class=\"cz_grid_p cz_104137\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c4 cz_grid_1_no_title cz_grid_1_mid tac cz_tooltip cz_grid_1_no_title\" data-gap=\"3\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0643\u0631\u064a\u0645\u0629 \u062c\u0628\u0627\u0631 5\"><a class=\"cz_grid_link cz_grid_zoom_in\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-5.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-5-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u0643\u0631\u064a\u0645\u0629 \u062c\u0628\u0627\u0631 5\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-5-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-5-150x150.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0643\u0631\u064a\u0645\u0629 \u062c\u0628\u0627\u0631 8\"><a class=\"cz_grid_link cz_grid_zoom_in\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-8.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-8-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u0643\u0631\u064a\u0645\u0629 \u062c\u0628\u0627\u0631 8\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-8-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-8-150x150.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] News Center Unit of the University of Baghdad \/ Institute media The Department of Accounting Studies at the Post-graduate &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":580,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Post-graduate Institute for Accounting and Financial Studies discusses auditing the performance of intellectual capital according to  e-learning - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Post-graduate Institute for Accounting and Financial Studies discusses auditing the performance of intellectual capital according to  e-learning - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text] News Center Unit of the University of Baghdad \/ Institute media The Department of Accounting Studies at the Post-graduate ... \u0627\u0644\u0645\u0632\u064a\u062f\" \/>\n<meta property=\"og:url\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624\" \/>\n<meta property=\"og:site_name\" content=\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-10T19:42:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-10T19:46:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"zainab626\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"zainab626\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624\",\"name\":\"The Post-graduate Institute for Accounting and Financial Studies discusses auditing the performance of intellectual capital according to e-learning - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"isPartOf\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#primaryimage\"},\"image\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#primaryimage\"},\"thumbnailUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-4.jpg\",\"datePublished\":\"2023-08-10T19:42:14+00:00\",\"dateModified\":\"2023-08-10T19:46:11+00:00\",\"author\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\"},\"breadcrumb\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#primaryimage\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-4.jpg\",\"contentUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-4.jpg\",\"width\":800,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Post-graduate Institute for Accounting and Financial Studies discusses auditing the performance of intellectual capital according to e-learning\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\",\"name\":\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\",\"name\":\"zainab626\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"caption\":\"zainab626\"},\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Post-graduate Institute for Accounting and Financial Studies discusses auditing the performance of intellectual capital according to  e-learning - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624","og_locale":"en_US","og_type":"article","og_title":"The Post-graduate Institute for Accounting and Financial Studies discusses auditing the performance of intellectual capital according to  e-learning - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","og_description":"[vc_row][vc_column][vc_column_text] News Center Unit of the University of Baghdad \/ Institute media The Department of Accounting Studies at the Post-graduate ... \u0627\u0644\u0645\u0632\u064a\u062f","og_url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624","og_site_name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","article_published_time":"2023-08-10T19:42:14+00:00","article_modified_time":"2023-08-10T19:46:11+00:00","og_image":[{"width":800,"height":600,"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-4.jpg","type":"image\/jpeg"}],"author":"zainab626","twitter_card":"summary_large_image","twitter_misc":{"Written by":"zainab626","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624","name":"The Post-graduate Institute for Accounting and Financial Studies discusses auditing the performance of intellectual capital according to e-learning - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","isPartOf":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website"},"primaryImageOfPage":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#primaryimage"},"image":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#primaryimage"},"thumbnailUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-4.jpg","datePublished":"2023-08-10T19:42:14+00:00","dateModified":"2023-08-10T19:46:11+00:00","author":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e"},"breadcrumb":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#primaryimage","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-4.jpg","contentUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0643\u0631\u064a\u0645\u0629-\u062c\u0628\u0627\u0631-4.jpg","width":800,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=624#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/"},{"@type":"ListItem","position":2,"name":"The Post-graduate Institute for Accounting and Financial Studies discusses auditing the performance of intellectual capital according to e-learning"}]},{"@type":"WebSite","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/","name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e","name":"zainab626","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","caption":"zainab626"},"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141"}]}},"modified_by":"zainab626","_links":{"self":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=624"}],"version-history":[{"count":0,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/624\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/580"}],"wp:attachment":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}