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

This article explores the role of talk shows in setting the public's agenda regarding political mobilization in Iraq. The researcher designed a questionnaire that contains both closed and open-ended questions to allow respondents to express their opinions more freely.

 The researcher chose a phased purposive sample consisting of 294 respondents. The data was then subjected to analysis and verification using the Statistical Package for the Social Sciences (SPSS).

Abstract

The study discussed three areas in strategic thinking, namely, (patterns elements, outcomes) , this study aimed to measure extent to which strategic leaders have the type or types of patterns of strategic thinking, and measure the extent of their use of the elements of strategic thinking, and measurement of strategic thinking outcomes for managers at various levels , And to know the relationship between the modes of strategic thinking, elements and outcomes in organizations. the study included five banks and four hospitals and four colleges and universities, has been a research sample consisted of 168 individuals, distributed in positions (Director General , Director of Directorate , Director of

The study aims at fathoming Robert Browning’ and Robert Lowell’s intentions of choosing the dramatic monologue as a means of exploring human psyche. Significantly, the themes of insanity and murder are not ideal from an esthetic perspective, but for Browning and Lowell it provides the key to probe into human character and fundamental motives. This study examines Browning’ and Lowell’s dramatic monologues that address crime and the psyche of abnormal men. Browning’ and Lowell’s poetry in this regard unravels complicated human motivations and delineates morbid psychologies. Their monologues probe deep down into the mind-sets of their characters and dissect their souls to the readers. The main character of each of Browning

NAA Mustafa, University of Sulaimani, Ms. c Thesis, 2010 - Cited by 4

إن الاستخدام الفعال للأموال العامة يشكل احد الدعامات الأساسية من اجل حسن إدارة تلك الأموال و فعالية القرارات الصادرة عن السلطات المختصة ، و أن هذا الهدف لا يتحقق ما لم تكون الرقابة المالية ذات فعالية لكبح جماح حالات الفساد الإداري النظمي و تفشي ذلك في جهاز الدولة الإداري. لان ظاهرة الفساد الإداري تؤدي بجهاز الدولة الإداري إلى فقدان كيانه الموحد لصالح المنظومات الفاسدة رغم احتفاظه بكيانه الموحد شكليا، كما ت

اعفاء عقود تراخيص الملكية الصناعية من الحظر وفقا للقانون الامريكي و الاوربي

Humanity has Suffered Greatly from the Economic crisis and instability, Before the Emergence of the rule of the Capitalist System, However, the reaons were Different. But almost Completely Contradictory. At a time When the Causes of the Crisis was due to the time Factor is the product of failure of productie forces, Bears modern Crises resoled by the progress that is in the embrace of the abundance, and as far as lies in the nature and content of the capitalist system itselfas a system based on the creation of productive capacities in excess unable to accomplish through demand by the chaos of production based,  on the logic of the market on one hand, and the nature of the output and direction. On the other hand the relations