The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

       Due to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf

The infrastructure is one of the basic components of the tourism industry in Iraq in general and in Najaf in particular, in spite of there are obstacles and problems that which are hindered the development of tourism in Iraq, some of them are related to the  tourism industry itself, some are related to the security and political situation, and some are related to poor management of tourism. However, the infrastructure is considered the cornerstone of the success of the tourism industry in Iraq and other countries, if it is available, it can be a potential indicator of success, and on the contrary, it is a hindrance to go forward. The aim of this research is to shed light on the availability of requirements for the s

Receipt date: 2/2/2021 accepted date: 4/6/2021 Publication date: 12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

The approval of the federal general budget in Iraq is one of the most important competencies of the legislative authority , Being one of the important financial and monetary policy instruments on which the state depends for its economic growth , Hence, the obstruction of the approval of the federal b

Christianity has rites and rituals that they should perform, and are indispensible. They say that these are sacred ordinances by Jesus Christ (PBUH) including the secret of priesthood. The origin of this secret as they claim is Christ. He puts the foundation of priesthood in Christianity. He has chosen twelve disciples and then seventeen whom he ordinated to obtain the honor of spreading the message of Christ among people. He appointed among the priests a divine message which the first fathers from the disciplesthemselves. The disciples are ones who take the secret and deliver it to the ones after them. The disciples took that sacred secret from Christ. Therefore, the secret is used when granting any religious position in the church. That s

The modern stylistic lesson has become more committed to the scientific limits in which it believed, and more confident in itself, and it is no longer just a scientific procedure that helps other curricula and sciences that preceded it.

Based on this, our modest research ((a stylistic vision of the objection in the Quranic discourse)) arose to explore an artistic rhetorical phenomenon that was included in the Holy Quran text. ; Because analysis is a situation that allows us to see a lot and absorb the stranger more clearly.

And since the horizontal arrangement of the linguistic elements in which stylistically undistinguished elements meet with distinct ones, the other trend has emerged that believes that the stylistic dis

The search for wealth and money is a matter of ethics in the Islamic economy
God Almighty said: "We have honored the sons of Adam (and ridiculed the universe and what he said) mocked you
He said, "He who created you from the earth."
And he commanded you, and he said to him, "He who made you."
Land, and the amount of Rezko and
He said: "You love the money with great love."
And then guide him by exaggerating the ethics of Islam and its legislation in Tamkak and not exceeding it.
 In order to darken the doors of inflation with wealth Vakar
And the hereafter and achieve satisfaction and fairness in all actions
To ensure that society has a right not to harm others and to abuse the interests of the economy
Is

Interval lies at rest in the speech; so as to improve to speak out, which is how Evaln Koran by other speech, called separators; for the secession of Alkalaman then, as the last verse separation between it and its aftermath in the Al-Jinn had a comma significant impact on the statement of the case of gin, as portrayed interval Gin and like the distraught after hearing of the Koran
This Sura carried various types of repetition represent wordy repeat itself and repeat some of the votes as well as the repeated sound of a thousand who remained in Sura breaks Bhaa also repeat the voice of the shredder breaks
Linguistic sounds of Koranic breaks played a significant role in a statement carried by the linguistic meaning of these interludes

Advertising is an important and influential tool in various commercial operations, as it represents a means of communication that depends on influencing individuals or society as a whole, working on a link between the producer and the consumer, so the importance of advertising appears in two dimensions, the first is economic represented in its role in achieving economic growth for the facility, while the social dimension lies in its role By influencing the behaviors and ideas of individuals, and from here it appears to us the importance of formulating, organizing and designing the advertising message that advertising agencies resort to in their advertising campaigns. Orientation, definition, and raising the level of the advertising messa

The hero traditionally has such admirable traits as courage, fortitude,
chivalry and patriotism. In the literary works, the hero is the leading
character and the pivot around which all the characters and the events
revolve. The characteristics of the hero usually reflect the cultural values
of his time. Because, in each age, Man's attitudes towards himself and the
world change, different images of the hero emerge.
In Greek Mythology, the hero is frequently favoured by the gods;
therefore, he is himself semi-divine. The Greek hero is of princely birth
and is endowed with good physique, exceptional strength, skill in
athletics and battle, energy and eloquence, like Odysseus who is the hero
of the Odyssey, long