This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

The experiments and artistic performances in contemporary Iraqi painting varied between objective simulation and experimentation in other invisible worlds through metaphor and employment to express the latent implications between the human relationship with the tangible and the intangible. The research problem contained the answer to the following questions to understand the formal features in Afifa Laibi's drawings: What are the formal features of Afifa Laibi's drawings and what are the intellectual transformations that she embodied in presenting her subjective subjects? Did the Iraqi and global environmental changes and influences contribute to the forms of Afifa Laibi? The importance of the research also lies in the study of one of th

      الحمدُ للهِ رب العالمين ، والصلاة والسلام على نبيه الأمين محمد r وعلى آله الطيبين الطاهرين ، وأصحابه الغر الميامين:

             تعد الصورة السمعية مفهوما بيانيا نجده في البلاغة العربية واضحاً مؤثرا، مؤديا دورا جوهريا في إيصال الفكرة التي يروم الأديب إيصالها إلى المتلقي   ولا تبدو السمعية واضحة إلاّ إذا نظر إليها في حالة أدبيه تهز كيان الشاعر &nbsp

The city of Baghdad underwent various changes and developments, which significantly influenced its urban character. And other urban fabric. The most prominent changes in the architecture of that period characterized by the emergence and spread of modern architecture, it represents the period between the 1940s and the late seventies of the twentieth century, which had its many reasons and various factors that paved and supported, and even encouraged the spread of modern architecture of the world, The advanced world in the adoption of a global architecture spread in the city of Baghdad by a number of international architects and Iraqis, who came from those countries and saturation ideas

The enemies of religion are still following the approach of undermining the Islamic faith in various ways through the diversity of methods of smear campaigns by raising suspicions to obliterate the Islamic identity and threaten security and stability of social life under the Islamic religion in Islamic societies, as we find that they have employed the doctrine of atheistic thought in order to distance people from the path of truth, distort the features of religion, destabilize psychological security and family stability, and thus destroy societal security by questioning the tolerant faith at times, and by raising suspicions at other times.

Hence, this research came to review the legal duty that requires Islamic scholars to protec

The article is devoted to football lexicon in Arabic and Russian. The charr acteristics that determine the coincidence of lexical units in the Arabic and Russian languages are revealed. Football related words and phrases exist in different languages and in most cases they are the same. With the develop ment of football in the world and thanks to the media, new words and terms have become firmly established in the language. In Arabic, Italian and Span ish words are often used, but there are original Arabic phrases, most often consisting of two words - sports journalists and commentators actively use them. The word »mercato« was borrowed from the Italian language; in addi tion, in the Arabic language there is a phrase »Bab al-inti

The topic of research (women and ideology in the feature film) is a series of researches addressed by the researcher on the subject of women in the feature film through studying the ideology as a thought and political system not only limited to the world of men, but women had a significant contribution in this area.  The research identified the problem and its need as well as the objectives of the research and clarified its limits and importance. The research also identified the theoretical framework, which included the following axes: personality and ideology, film and ideology, then women and ideology in the film.

After the completion of the theoretical framework, the research concluded a set of indicators of the theoretic

The research aims to identify the obstacles facing the application of electronic management in our university libraries, including the central library of the University of Baghdad and the central library of Al-Mustansiriya University, the research sample, as they are among the main libraries that used electronic technologies in managing some of their work and in providing their services, and they have a website via the Internet. The research relied on the case study method to identify the obstacles by visiting the two libraries, interviewing their managers and employees responsible for the departments, and answering inquiries about the obstacles that prevent the application of electronic management in order to identify them and find appropr

يجترح الشاعر والت ويتمان انعطافة شعرية لعلاقة الانسان، جسدا وروحا، مع العالم. فهو يستقي الهامه في كتابته لمرثاته (عندما اينع الليلك اخيرا في فناء الدار) من مصادر جمالية واخرى سياسية. ولعل ابرزها تأثره بفكرة الروح الكوني كما جرى طرحها في سياق فلسفة التسامي الامريكية. يظهر ذلك جليا في قصائده التي تتخذ من تماهي روح الانسان مع الطبيعة موضوعة لها. ان فكرة الروح الكوني تلقي ههنا بظلالها على الرتب الانسانية التي

Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin