The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

First: People’s need for advocacy:

Calling for a legal necessity for all people, regardless of their races, colours, tongues, and culture, to explain the truth, spread fear, bring benefits, ward off evil, regulate a person’s relationship with his Lord, and his relationship with creatures, so that he knows his money and what he owes.

All of creation is in dire need of the call to God’s religion with insight due to their inability to reach out to goodness, righteousness, guidance, and success on their own. Man is limited in thinking in this universe, limited in his resolve, unable to know what will improve his affairs in the two worlds. His need for religion is one of the necessities of his life, and one of the comple

Abstract:
Bajila regarded as descending from Anmar Ibn Nizar. Al-Masudi accepts
Bajila and Khath”am as being of Nizar, and asserts that it was only out of the
enmity that they were said to be from the Yemen.
Al-Ya”qubi tries to harmonize this by assuming that Anmar married a
women of the Yemen and that his sons Bajila and Khath”am are thus
connected to the people of this region only through their mothers line.
Bajila embraced Islam in the period of the prophet. Omar 1 forced this
tribe to go to Iraq instead of Al-_Sham, and gave them the quarter of Al- Saw
ad. Then they prohibited from that quarter by given money as reward that
made them against omar1.
This tribe assisted the forth rightly guided ca

The selective information broadcasting service is one of the important services in libraries and information centers, as it is the link between the source and the beneficiary and between related sources, as it links similar sources through keywords and then sends them to beneficiaries, which contributes to reducing the time and effort spent by beneficiaries in obtaining sources or information. Therefore, the application of this service is an important matter and gives a positive indicator in the progress of the library towards the integration of its services. From this standpoint, this research came to answer some questions, including: 1. What are the outlets for beneficiaries (the research community) in obtaining information sources? 2. Wh

The Mythical Reference in the Poetry of Nabil Yassin

The researcher dealt with the importance of striking proverbs in the Holy Qur’an and their uses and benefits in Islamic education and ethics and between the types of proverbs, so it emerged through the study the following things that the proverbs are of three types: authorized, latent, and transmitted, and it has been shown through the current study that the proverb has conditions that the proverb is not valid except There are five: (realism, clarity, environmental, meaning injury, and good pronunciation). If the example violates these conditions, it is not an example. This study showed that proverbs have a prominent role in persuasion, argument, statement, education, clarity, approximation, education, refinement, correct belief, etc.

The modern nation state, by virtue of its institutional nature, is divided into political and non-political institutions according to their respective jurisdictions. It is natural for non-political institutions to perform their functions under the control of the political establishment, for two reasons: first, Second: Ensuring the achievement of cooperation, harmony and integration between these different institutions in serving the stability of the society and its continuity and achieving its supreme objectives. The location of the military establishment is part of the non-political institutions of the state, since it carries out a non-political function that is based on defending the homeland against any threats that may threaten its s

Hardly a society is devoid of manifestations of imitating the opposite sex with the disparity between societies in quantity and quality, as imitating the opposite sex is an old phenomenon, and whoever follows what the old researchers wrote on this subject, finds various sayings, some of which lack evidence, being a kind of guesswork, A generalization that is not based on what is evidenced by it, and others consider resemblance to a behavior in which an animal resembles a human being. I will highlight in this research the resemblance to the opposite sex in the cultures of peoples, making the study into three sections. The manifestations of resembling men and women spread in Greek society greatly, and then the second study was devoted to the

      Regret is a feeling that affects a person when he does something, realizing that his present situation would be better if he did not commit this act, or behaved differently in the past. It is also a look back. It makes a person feel dissatisfied, and hopes if he can change In the past, this research deals with the remorse of the hair of Dick Homs al-Jinn, who killed his sweetheart and his wife (Ward), after an alleged treason without being confirmed, and when he found out the truth he regretted killing her all his life. His poetry is studied carefully, and he has not received the attention of scholars like other poets of his time; and his unwillingness to keep up with