The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The research aims to study the effect of knowledge upgrade on business continuity in private colleges and universities in Baghdad. The research problem is summarized in the main question (were the academic leaders able to employ knowledge upgrading to enhance business continuity). The most important of this sector were the universities and the private college in the city of Baghdad as a field for this research, the researchers conducted a field visit to (10) universities or private colleges, the research sample consisted of (177) individuals from the deans of colleges and their assistants, as well as heads of scientific and administrative departments. The data was analyzed and the hypotheses were tested using the appropriate statistical

The book of the summary in the control of the laws of Arabic is one of the most important books of Andalusian grammar, the resonance of which is clearly evident among the mother of the language books in the seventh century AH because of the character of the educational style easy and simplified service for anyone who wants the Nile Arabic grammar, that end through what is pursued in his book (Summary) on according to visual standards, as was Ibn Abi Al-Rabeea of first- type, and illustrated in which he addressed the analogies, and he followed the modalities expressed and its consequences relating to each attachment in which a (illness and reasoning factor) And what he said in the framework of each service for the study material in his ha

Teaching through the system of personal learning, known as (Clare's plan) is amongst the most prominent plans which depend on self-education, as it received worldwide recognition. The plan lets the learner achieve learning by depending on himself after being familiar with the educational goals given to him, then he starts to solve the exercises and the drills accompanying the unit. After that, he checks his achievement by answering the self-evaluation tests. This method offers more opportunities for personal interaction than do the traditional systems, and individual leaning is a methodical expression aims at taking care of the learner and making him the locus of the processes of teaching and learning.

Aims of the study

       Iraq is one of the most important countries in the world that has received its share of terrorist acts by the terrorist organization the Islamic State of Iraq and al-Sham (ISIS), which has caused instability, especially during the period of ISIS's control of seven Iraqi provinces (2014-2017). This stage has caused a decline in the levels of human and economic development and its inconsistency with the capabilities and needs of the Iraqi population. Therefore, this study aims to investigate the hypothesis that there is a close relationship between the decline in development in Iraq and the brutal practices of ISIS that it committed during his period of control over many Iraqi cities and regions. This study used several method

                The current research aims to identify the most important green productivity tools GPT and the possibility of applied in industrial companies in general and the companies operating in the province of Nineveh, in particular, as well as the study of some personality characteristics and functional, which is believed to be an impact on the application of these tools in industrial companies. Accordingly, the research community of managers in the company of medicines and medical supplies ready-made clothes _ operating in the province of Nineveh, who are (80) while the manager was subjected to research procedures (49) Director representing (61.25%)

This research deals with the role of quantitative (indirect) tools of monetary policy that used by the Central Bank of Iraq in order to control and manage the size of the money supply that intermediate goal through which monetary policy is able to achieve its final goals, foremost among which is to reduce inflation and raise the value of the local currency in front of foreign currency rates. The research is based on a major hypothesis stating that quantitative tools have a direct and strong influence on the money supply, especially under the circumstances of the shift towards a market economy. There has been a branching relationship with this statistically significant relationship between the money supply and the quantitative tools used

Despite the simplicity that characterized the administration in the era of the Prophet
(peace be upon him), but it put the Muslim community nucleus Administrative Organization
who walked Garret Caliphs (RIP) and came after them, who added to this organization what
they found necessary and dictated by their conditions of life has begun regulation Managing
this appoint leaders and armies of workers on the state and various tribes to spread the Islamic
religion and to teach people the provisions of the Koran and Altfvh in religion and establish
prayer and collect Zakat money so you do not appoint leaders and workers and governors
followed random, but it is in an objective manner takes reasons to meet expectations.

The world faces, in the last years of the last century and the beginning
of the current century i.e. the 21st century, a great expansion and a large
openness on new worlds in studies differ in their development, detection of
thinking methods and practice of mental processes.
The recent studies have proved an increase in the scientific
achievement among students through the presence of new techniques one of
which is Landa Organizing and Exploring Model concerning Physiology that
deals with various body organs.
This research aims at identifying the effectiveness of Landa Model on
the achievement of the Technical Medicine Institute students in Physiology so
as to be sure of the following nil hypothesis: there i

Abstract

  Nowadays, the world adopts a philosophy that relates to environmental conservation. This philosophy can be achieved through providing environmentally friendly products while satisfying customers' needs as well. To attain that, a new systems and programs need to be applied in a scientific manner, and total quality environmental management (TQEM) is among these concepts. The research aimed to analyze the Relationship between (TQEM) Practices and its effect on Flexible Manufacturing in Badush factory. The research sample includes managers and head of divisions at top, middle and front line management levels which were (27) working in Badush factory. To achieve the objectives of the study, the descriptive anal