The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

   Organizational learning is one of the most important means of human resource development in organizations, but most of the organizations, especially public ones do not realize the importance of organizational learning enough, and estimated his role accurately in building intellectual capital, the resource competitive importantly for organizations of the third millennium and who suffers is other end of lack of understanding of its meaning and how to prove its presence and measured in public organizations, so there is the need for this research, which aims to investigate the effect of organizational learning its processes (knowledge acquisition, Information transfer, Interpreting the information, Organizational me

A legal discourse in the Qur’an and Sunnah is almost devoid of the use of one of the general formulas, and due to its frequent rotation in the tongue of the legislator, the formulas may overlap their members in apparently contradictory provisions, which makes the individual from the general members appear to the beholder to be covered by two contradictory provisions, and this research came to present what might happen to him The legal text interpreter of weighting between the two opposing texts is the strength of the generality that is established by the generality formula, so the two strongest formulas in the inclusion of its members outweigh the weaker of them and precede them, and the research decided that the formulas vary

Displacement is a problem that worries the human conscience and has received the attention of the international community. Furthermore, it has become one of the most urgent issues nowadays, especially when the number of displaced people in different countries are increased because of the causes of displacement and their political, economic, environmental, social and psychological effects. Iraq is one of the countries where displacement has taken place in several governorates, according to United Nations and International Organization for Migration (IOM), Iraq is considered the second largest country in the world after Syria in terms of the number of displaced people in 2015. Gratitude, a positive emotional response to benevolence, is a m

The developing countries can be distinguished by spatial disparities and by this a wide gap between urban and rural settlements were produced as well as the appearance of primate cities. The effect of spatial development as a dynamic and continuous process can be perceived in the state of population distribution inside settlements inter and intra regions as well as the hierarchy of urban settlements according to time series. The research proved that the improvement judgment of the structure of the urban system using Gene factor is not accurate because it cannot be accounted for the internal components of the system which make a contrariety between the whole judgment (country) and partial components (Provinces including Sulaimaniy

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

The current research studies (representations of metaphysics in the works of potter Jason Walker) a concept that refers to To a large extent, by conveying a sense of reality to the recipient by conveying ideas, contents, and connotations. A variety of center hit, dispersion, and rejection of everything that prevails, so our position on the closed text has shifted To the open text, through the role played by cross-pollination in the works of the potter (Jason Walker), which established a clear hypothetical vision of the image represented in the construction of the ceramic work and the thought that was embodied in that image represented by the nature of its unrealistic formations for those ceramic artworks. It is thus considered a logical

The purpose of the present study is to identify the comprehensive concept of desertion through the Holy Qur’an and to derive some educational implications related to the concept of desertion and its editing. The also aims to explain the images and forms of desertion. The researcher used the qualitative analytical method. The study concluded that the comprehensive concept of desertion was represented in moving from the country of polytheism to the country of Islam, singularity, alienation, and isolation, leaving, repelling and showing off, abandoning the wife in bed, and reciting from the Qur’an recitation, action, and arbitration, insulting, abandoning, delirium, intersection, and manipulation. The researcher has drawn many education

Several studies have indicated that more than 600 cities in the world (intermas of rapid growth and development) will generate about 60% of international economic growth between 2010 and 2025 . by 2025 , 66% of the worlds population will live in urban areas the management of cities will face challenges that accompany this increase in the population which requires preparing to face these challenges and problems and the need to provide the aim of the research to know the readiness of Baghdad city to implement the strategies of urban management throught on asmple representing the ( Advisiry group for the comprechnsive development plan for the city of Baghdad 2030 and its supporters ) in the municipality of Baghdad and the number of

This study is concerned look at the role of satellite channels in the dissemination of
consumer culture that has become part of our everyday lives , which is a dangerous
phenomenon on society , so the study is aimed at introducing the concept of consumer culture
and the risks to individuals , which conducted a field study on a sample of students from the
University of Baghdad, as they represent an important category of the society they are a class
of young people to get to know the impact of satellite television on them through their various
programs and serials, films and ads may develop consumer culture they have , including in
respect of ideas and information , where the questionnaire was developed to ensure diffe