The Prophit had blamed the monopolies, and dispraise the monopoly, dismised it and warned the monopolies that they will face very severe pain. The Prophit had built the right foundation for the trade . He had made the chance of monopoly very few . Inspite of finding some monopolies in his time,he didn’t make price tag. The Rightly guided caliphs didn’t pricing the food-stuff. Umar b. Al-Khatab used many ways to encourage the enterance of the foods- stuff to the markets by the tradesmen of wholesale. The people were sailing directly from them . the tradesmen of wholesale were in competition, so they reduced the prices . but he forbid the monopoly and stopped against it by the scientific ways. Inspite of the suvering of the people in t

This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

The insurance companies are one of the organizations that rely mainly on human capital to underwriting to insurable risks because most of risks have many variables, so the aim of the research is to show the level of interest of the researched company in human capital, the reality of the underwriting policy in it, and the relationships of correlation and effect between them, and the approach has been used Analytical descriptive, as books, research and other related sources were used for the purpose of completing the theoretical side, on the practical side, a questionnaire was prepared, which represents the main tool for collecting data and distributed to a random sample of 64 people from underwriting managers and employees in spec

Researching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv

The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of gove

At different stages of the evolution of the modern Iraqi state ears last century did not receive the industrial sectors importance in  great domestic production (GDP) and  that the limited  resources available in the initial stage and the dominance of public sector industry in the late stage , so the continued decline in the contribution  of the private industrial sector in  GDP , and this is why imbalance in the labor market and reduced  demand for manpower in this sector despite the high rates of labor supply and the various skills and levels of investments, their human  and the different geographical distribution , and direction of labor to other economic sectors most  requested of the l

The study aims to indicate the role of the agricultural initiative in building agricultural development, mediated by activation of the role of internal and external audit on agricultural initiative projects, for the purpose of meeting the challenges of abuses on agricultural land and lack of water used in agriculture and proportions of high poverty, which led to the rural people of the migration to the city and leave agriculture and livestock, and that of the main conclusions reached by the researcher. When comparing the work of the external auditing agencies (the Federal Office of Financial Supervision) on the initiative of agricultural projects with internal audit services in the Directorate of Agriculture and branches of the Agricultu

Predictability of School Environment in the tendency to aggressive behavior among high primary school students. This study aimed at exploring the Family and school environment predictability of the tendency to aggressive behavior among high primary school students in Irbid Second Directorate of Education. The study sample consisted of 784 male and female students in the high-primary schools of Irbid Second Directorate of Education, chosen as on random cluster sampling method. Three aspects of school environment had the predictability of the tendency to aggressive behavior. The academic orientation of students explained 9.9% of the total variation in the dependant variable while the relationships between peers explained 1.6% and the teach

This research aims at identifying the effect of problem solving strategy on the achievement of Kurdish language grammer of femal students at the fourth preperatory school. To achieve the study aims , the researcher has chosen intentionally this sample to apply the experiement . The study sample cosists 0f (58) female students distributed randomly on two groups. The experiemental group is taught according to problem- solving strategy and it is (29) female students, while the control group which is also (29) individuals is taught according to the traditional way of teaching . The two groups have been matched statistically in term of age , the academic achievement for the father and mother , intelligence, and the linguistic ability. The exp