The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

   Organizational learning is one of the most important means of human resource development in organizations, but most of the organizations, especially public ones do not realize the importance of organizational learning enough, and estimated his role accurately in building intellectual capital, the resource competitive importantly for organizations of the third millennium and who suffers is other end of lack of understanding of its meaning and how to prove its presence and measured in public organizations, so there is the need for this research, which aims to investigate the effect of organizational learning its processes (knowledge acquisition, Information transfer, Interpreting the information, Organizational me

Abstract

The factor that keeps society from collapsing and regressing to chaos, violence, and lawbreaking is to stick to the human moral principles and criteria of moral behavior that prevent the spread of corruption and crime to the extent that law becomes devoid of activity and loss its dot errant power in front of chaos. The role of moral behavior is to motivate individuals to respect the general laws in dealing with others. Because of the dissemination of odd behavior patterns within our society, the social links are been badly affected and it's urgent for educational institutions to perform their duty in working on spreading awareness about moral values and avoid deviant directions and socially threatening t

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

Praise be to Allah, the Lord of the Worlds, the best prayer and the best prayer, on our master Muhammad, and on his pure God, and his companions and the faithful, and who followed them by charity to the day of religion. This relationship between emphasis, is a sincere, and this harmony, such as the relationship between water, and the green, but it is good, but, with greenery, it is better, and as well as alone, is a beautiful view, but the most beautiful, with the most beautiful. From here he was starting on myself in writing the fundamentalist research of jurisprudence, to show the depth of this interconnection. The doctrine as a new term, then the taj al-Din al-Suobki came after three centuries, and a

Objectives: Assessment outcome of DOTS (Directly observed therapy short course) program in Al-Sader City
Sector that was established by the WHO.
Methodology: Three cohorts groups of patients attending Baghdad TB institute and TB center in Al-Sader city
were followed retrospectively. The 1st cohort included (314) patients registered in year (2003), the 2nd cohort
included (327) patients registered in year (2004), the 3rd cohort included (321) patients registered in year
(2005). The collected data were analyzed for case detection, treatment outcomes, retreatment outcomes,
treatment success, and retreatment success in regard to time, age and sex.
Results: The following rates were extracted for the three cohort: Case det

This study aims to (1) identify the level of job enrichment and organizational cynicism among workers in some youth and sport forums, and (2) identify the influence the job enrichment in the organizational cynicism from their perspective. A descriptive survey was used to guide this study. The study included 478 workers who were randomly selected from the youth and sport forums in Baghdad City in 2019. The Job Enrichment Scale and the Organizational Cynicism Scale were used. Data were analyzed using the statistical package for social science, version 26. The study results revealed that the level of job enrichment and organizational cynicism among workers were unsatisfactory. This calls for paying more attention to these phenomena and improve

After the spread of the function of the scenographer in the modern theater, his vision has become present in most of the theatrical works and because the director is the master of the work and the owner of the vision that appears in front of the audience, the overlap between the visions of each of them was required. This research is an attempt to detect the overlap and disengagement in the work of each of them.
The research is divided into a methodological framework that included the research problem, importance, limits, and purpose, and then the definition of terms. In the theoretical framework, the research dealt with two theoretical sections that pave the way for raising ideas related to this subject: the first section (scenography

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq