This study identified intellectual and applied research in key variables (Strategic Control and Strategic Pitfalls) through internal dimensions then founded the (Federal Board of Supreme Audit) is the good area for analyzing the relationship and effect between variables by (125) questionnaire selected from (148) was distributed to the top and middle management as a seniors in controlling action. Appropriate methods, statistical tools, and programs were used to enhance the basic outputs, represented as a set of Conclusions and recommendations from the real control work with a specificity of potential Pitfalls in the effectiveness impact by Strategic Control in other dimensions which Studied.

Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

     There is poverty because of the difference in capacity and material resources, Previously poverty known on the basis of disparity between income and inadequate income. It realize later that fare wore effects of poverty is the erosion of human capital. The human poverty is the loss of food, education, health care and shelter.

     In order to provide a database that target the poor  , it have been propped a document on the features of poverty and the whereabouts of the poor and the rate of disparity between provinces.

    Here the goal of the research is the identify the factors affecti

This paper focuses on the concept of cognition and its clarification in the light of Islamic epistemology. Knowledge passes through two essential parts: conception and assent. Conception explains simple knowledge, while assent explains knowledge involving a judgment. The paper proceeded with the identification of the problem of relationship blurring between cognition and knowledge. The external and inner senses have explained the relationship between the stages of knowledge and cognition. The external senses receive stimuli and form primary conceptions. These conceptions transfer to the first part of the inner senses, which is common sense; it collects the sensations and transmits them to pictorial power. Secondary conceptions are f

Kriging, a geostatistical technique, has been used for many years to evaluate groundwater quality. The best estimation data for unsampled points were determined by using this method depending on measured variables for an area. The groundwater contaminants assessment worldwide was found through many kriging methods. The present paper shows a review of the most known methods of kriging that were used in estimating and mapping the groundwater quality. Indicator kriging, simple kriging, cokriging, ordinary kriging, disjunctive kriging and lognormal kriging are the most used techniques. In addition, the concept of the disjunctive kriging method was explained in this work to be easily understood.

The survey and checklist of invasive species of the insects in some different localities of Iraq are revised; 24 invasive species were documented until December 2018 during the current investigations. The species distributions, common names and synonyms are given.

The current investigation included all of exotic species in Iraq, which are not collected during this study.

 Research in the field of biometric simulation is in the design of various and various industrial products, but it still needs new studies and research that are compatible with scientific and technological development, especially in the field of computing. Recognition, deduction, and simulation of nature, for example, the use of animal bones as tools in cutting, hunting or fighting, in addition to the use of animal drawings in cave drawings as symbols of strength, as well as dance movements and face painting to simulate the natural reality that surrounds humans. This trend developed to include simulation of nature in the formal and functional aspect to reach To vocabulary and solutions that help man in his daily life, the research probl

ملخص البحث باللغة الإنجليزية

The concept of the phenomenon of nuns: an analytical ideological study

Dr. Samia bint Yassin Al-Badri

Department of Islamic Doctrine & Contemporary Ideologies

College of Shariʿah & Islamic Studies

Qassim University

The study of concepts is one of the main pillars of doctrinal studies, in order to understand the formation of the concept, and to understand its contexts in religious sources, in order to be systematically criticized; So, this research came with the title:

The concept of the phenomenon of nuns, an analytical doctrinal study

The study concluded with resu

The Arabic pronouns received a lot of attention from the ancient Arab grammarians, so they explained their origins, the different forms of their structure, and the aspects of the Arabs’ use of them, and explained the aspects and reasons for these uses, with what they had of linguistic insight, which guided them to clarify the truth of these pronouns.
And recently, this research seeks new knowledge of the development of the structure of the nominative pronouns (he), (she), (them), (taa), and (waw) between dialects and towards classical Arabic, by analyzing the structure of these pronouns into their components. Its linguistic formulas are traced from the ancient Arabic texts, and by ancient I mean the texts of the era of linguistic ci

The international order have been changed during the modern and contemporary history, and however those changing in international order doesn't go to beyond several concepts such as " balance of power";" conflict"; "power" and " threaten", which all those are depending on the fundamentals or basic terms which was called " power" or" hard power". In this time, we can say that the political relations among the effective units could be analyzed according to the concept of " balance of threaten" instead of the classic concept which had called " balance of power" that the scholars used to describe the international relations . In conclusion , the concept of " balance of threaten" has a significant importance in the studies of the internationa