the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

the present study examines the role and mechanisms of internal marketing variables on employee performance through the mediator role of organizational innovation. statistic population included 770 experts and managers, 43 departments within the agha-jari oil and gas operation company; using stratified random sampling and cochran formula 257 were selected as the sample size. three questionnaires...

present study seeks to investigate the existing canonical correlation among the effective factors including x variables that consist of environmental factors, inter-organizational factors and the creation factors of the perceptual value; on the components of competitiveness, as well as y variables consisting of enterprise performance against the market, the customers and the internal performanc...

A key issue to address in the design and implementation of any assessment system is ensuring its reliability and validity. University assessment policies often require staff to prepare parallel examinations for students who are unable to sit the initial examination. There is little published literature to give confidence to staff or students that these examinations are indeed reliable or equiva...