Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

The legislators in (France, Egypt and Syria) set controls for filing an administrative lawsuit, including the signature of the lawsuit petition by a lawyer accepted before the court, and the lawyer is committed to performing his work in accordance with the conditions of the State Council and the practice of the legal profession. And if the goal of the legislator is to achieve the public and private interest represented in observing the law and assisting the plaintiff legally, then this condition sometimes leads to individuals refraining from resorting to the judiciary because of the financial cost of registration fees and lawyers, which prompted the legislator, especially the French, to exempt several lawsuits from this condition, includ

The current study aims to examine the experience of female students with disabilities who studying in university in kingdom of Saudi Arabia. To this end, the researcher used semi-structured interview as an instrument to collect the study data which regards as one of the descriptive approach tools. The sample comprised (12) disabled-female students from multidiscipline within both college of arts and college of education. To analyze the collected data, the author utilized a thematic analysis method following six steps as stated by (Braun and Clark, 2006). The findings revealed that disabled students have a high self-confidence which push them forward to take part in activities that hold on campus. Besides, significant variation were shown

Abstract

Islam has been concerned with preserving and maintaining rights, so the provisions in which it is preserved are legislated. Among that  is the testimony that made it a way to prove the truth and obliges its bearer to fulfill right in order to preserve the right and establish justice and prevent injustices by defying conflict, and tyranny .

And while acknowledging that divine absolute wisdom that is the cause and origin of legal rulings is sufficient, it is obligatory to abide by its provisions and imposes obedience, surrender, contentment and work in accordance with its controls.

However, the realization of the defects behind the legislation in a comprehensive way that realizes the dev

This study was (the reality of beekeeping in Iraq and ways of developing them) as a research project in the branch of production is important branches of the productivity of the agricultural sector in Iraq, and the importance of this section, productive (beekeeping) for the agricultural sector in his contribution to increase the vegetable production and improve the quality and the various Classes of types, through its active role in the pollination of plants and indirectly (when the bees to move between plants to collect nectar and pollen grains), which contributes to reduce the losses in plant production and raise the rate of productivity per donum of various agricultural crops.

On the other hand play a

The trial stage is one of the important stages in the criminal case, which aims to assess the weight of the evidence, whether it is in the interest of the accused or against his interest. When the subject court presents the evaluation of the evidence, it presents it in terms of its value in proof. Therefore, the trial procedures guarantee to the litigants, especially the accused, many guarantees, including the right to defense and to express the requests that the legislator allowed them to make, and the judge is not bound by the requests of the litigants. He is free to deny the evidence and is not obligated to include in the reasons for his ruling all the evidence that was presented during the session. Rather, he is only obligated to sta

Praise be to God alone, and prayers and peace be upon the one after whom there is no prophet, and after:

This is a regular judicial search for the issuance, validity, and cancellation of regulations in the Saudi system. It came in an introduction and four demands and a conclusion of the most important results, then a list of the most important sources and references, in which I presented: A brief study on the issuance of regulations in the Kingdom of Saudi Arabia and the stages that they pass through, their validity and application, and the rules that govern this system in terms of people, places and times, then canceling and amending regulations And its rulings, I referred to it to the original sources approved in this section,

The other is a problematic concept and can be achieved only by the existence of difference and differentiation between human groups in views and views, the other is out of the ego, which is different religiously, politically, socially, culturally, place and language.
We take from the Iraqi feminist novel analytical field to reflect the image of the other in the novelist world, and the models chosen for the study are: the novel granddaughter of American novelist Anaam Kjie Ji, and novel how the sky seemed close to the novelist Batoul al-Khudairi, and novel when you wake up the smell of novelist Dni Ghali, and the rope of the umbilical and the novel Shufuni Shufuni The novel by Samira Al-Manea, the novelist of the novelist Alia Mamdouh,

Ecological risk assessment of mercury contaminant has a means to analyze the ecological risk aspect of ecosystem using the potential impact of mercury pollution in soil, water and organism. The ecological risk assessment in a coastal area can be shown by mangrove zonation, clustering and interpolation of mercury accumulation. This research aims to analyze ecological risk assessment of potential mercury (including bioaccumulation and translocation) using indicators of species distribution, clustering, zonation and interpolation of mercury accumulation. The results showed that the Segara Anakan had a high risk of mercury pollution, using indicators like as the potential of mercury contaminant in water body was 0137±0.0137 ppm, substrate a

Background: Staphylococcus aureus is a Gram-positive, spherical, grape like clusters arrangment
bacterium, non-spore forming. Is a genus that causes many hard diseases such as food poisoning,
gastroenteritis with severe symptoms. S. aureus is commonly found in the wide environment (soil, air and
water) and is importantly found in the nose and skin in the humans. And can causes ear infection by
entering the ear. The diagnosis of Otitis externa is usually made clinically and bacterial tests.
Objective: To detection and isolation of the bacteria Staphylococcus aureus from pus specimens of ear
swab, among Iraqi children with Otitis externa.
Patients and methods: Eighty ear swab specimens from suspected cases of Otitis ex