The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was

The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost lea

The visual attraction of the fundamentals that require the availability in the design business, to achieve the needs of different social interactive and the need for recreation or entertainment as well as financial need and as such has considered the importance of a researcher studying the mechanics of visual attractions in the interior spaces have been identified according to the research problem the following question:
What are the mechanisms of visual attractions in the interior spaces and the current research aims to Recruitment mechanisms of visual attractions in the design of interior spaces as determined by three research limits are:
• Reduce the objective: the mechanics of visual attraction.
• Reducing the spatial: S

Role of Christian Wives in Elijahian Policy

In the midst of conflicts different intellectual and knowledge of production processes and circulation we need constant search for different levels of Innovation replenished with renewed need to develop solutions to various problems. Amid this conflict comes to mind a question about what salt creative mechanisms act in Graphic Design? Through this research is marked (creative mechanisms act in Graphic Design) strive to find solutions
to this question, as well as cognitive it Sarphi side modern and developmental study to a broader understanding of the subject. And across four seasons, which included the first chapter of the research problem and the need for him, and then came the second chapter includes theoretical framework goal Bemb

Provisions of combat games In Islamic Jurisprudence

In line with the most recent trends in genre analysis (Swales, 1990; Bahatia,
1993) and discourse studies on business communication (Dudley-Evans and St.
John, 1998;Bargiela-Chiappini, F. and C. Nickerson, 1999, the article focuses on a
particular financial genre, Bank's Annual Reports (ARs). More in detail, in contrast
in widespread claim about the purely financial and informative nature of ARs,
addressing experts only, this paper aims at illustrating in accordance with Bexley
and Hynes (2003), and Burrough's (1986) considerations, that those reports
endeavour to promote the company image and to leave a positive impression on
readers. Generally speaking, companies communicate because they exist: they have
a na

Experimentation Multi effective and fertile grew human desire to discover new ways to express beauty in artwork .And dabble term experimentation in the performing arts and arts architecture, cinema and television in the test forms and interest in the visual effects and movements seek to establish and beauty and schools of thought in literature and art. This study aims to identify

This tagged research deals with the manifestations of femininity in Mahmoud Fahmy's drawings by studying and monitoring the presence and how women were represented in the drawings of the artist Mahmoud Fahmy. Through the drawings of the expatriate Iraqi artist, Mahmoud Fahmy, in highlighting the manifestations of beauty for women, which constitute a formal characteristic that appears through the body, and Fahmy depicts it in an atmosphere of realism at times and magical realism at other times, as the research consists of four chapters. Through the following question: Did femininity appear in the drawings of the artist Mahmoud Fahmy? The importance of the research is that it sheds light on the manifestations of femininity in the drawings

The process of name calling in the propaganda discourse is one of the most important methods of persuasive propaganda act, based on the ideology of working with the function, and the valuation of this function, creating a hermeneutic representation of the meaning falls within a specific format and responds to a specific function, which is the realization of the intent of the propaganda doer in persuasion and persuasion through negative and positive propaganda logic. The method of name calling has played a dangerous and horrific role in conflicts and ideological and military wars throughout history.

This study aims to find out the mechanisms of semiotics system behind discourse of propaganda far from substantive&n