The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

The research deals with the formal characteristics of folklore in contemporary Iraqi ceramics as a comparative study between the two potters Siham Al-Saudi and Sajida Al-Mashayikhi.
The research consists of four chapters. The first chapter is concerned with the research problem, the importance, the objectives, and the limits of the research, while the aim of the research answers the following question: The method and mechanisms of employing the traditional elements and vocabulary in the products of the potters “Seham Al-Saudi and Sajida Al-Mashaikhi”.
The second chapter came in the theoretical framework of the investigations and includes: The first topic: The second topic the movement in shaping contemporary Iraqi ceramics, whi

Acquires Find importance of the overall quality and e-marketing management have become important factors in evaluating the performance of banks, which are related to the life of the community intimately, so it is important that the banks applying comprehensive quality and e-marketing management requirements in order to maintain their performance and determine their level, as well as the manifest importance of research in part, practical linking the requirements of total quality management and banking performance on the one hand and between the e-marketing and performance banking on the other hand, through the provision of scientific bases that can be based on the banks in question, as it kicks off the research problem in that mos

The Results Of Interest In Capitals And Major Cities Have Become Major Attraction Centers For People In Rural Areas And Different Regions, Especially With The Concentration Of Industrial And Commercial Establishments And Public Services, Which Helped To Find The Wide Differences Between Them. Recently, The Trend To Develop Small Urban Centers In Rural Back Areas Great And Serious Attempt To Reduce Inflation. The Suburb Of Abu Ghraib Is One Of The Important Suburbs Near The City Of Baghdad And Through The Study Of The Reality Of The Suburb Shows That The Outcome Of Its Career And Urban Development Lies In Its Mutual Relationship With The City Of The Mother In The Light Of Considerations And Measures Of The Most Important Accessibility And

Time series have gained great importance and have been applied in a manner in the economic, financial, health and social fields and used in the analysis through studying the changes and forecasting the future of the phenomenon. One of the most important models of the black box is the "ARMAX" model, which is a mixed model consisting of self-regression with moving averages with external inputs. It consists of several stages, namely determining the rank of the model and the process of estimating the parameters of the model and then the prediction process to know the amount of compensation granted to workers in the future in order to fulfil the future obligations of the Fund. , And using the regular least squares method and the frequ

Bashar bin cold language poetic in critical discourse
Modern Literary

In recent years, the means of communication have achieved a great generality that made them occupy, in a short time, the first ranks among the most widely used social networks in the world, due to the many services and advantages offered by this network to its users. It has led to a leap in the field of visual communication, especially since it relies mainly on the image Its dimensions make it a means of communication and transfer of ideas and meanings between the peoples of the world, and it also allows the inclusion of digital advertising content using multimedia with a degree of professionalism in other social networks, which allowed the various segments of society the opportunity to invest this network in their businesses of differen

Abstract  

All central air conditioning systems contain piping system with various components, sizes, material, and layouts. If such systems in operating mode, the flow in piping system and its component such as valves can produce severe vibration due to some flow phenomenon’s. In this research, experimental measurements and numerical simulation are used to study the flow-induced vibration in valves. Computational fluid dynamics (CFD) concepts are included with one-way and two-way fluid-structure interaction concepts by using finite element software Package (ANSYS 14.57). Detection analysis is performed on flow characteristics under operation conditions and relations with structural vibration. Most of

Global warming has had considerable effects on vital ecosystems, which has also been caused by increased temperatures and CO₂ that follow changes in different abiotic factors, which poses threats to mangrove forests environment. This research was conducted to examine the physiological and morphological characteristics of the Rhizophora apiculata mangrove regarding higher air temperature for the variety of tree species that respond to climate change. Seedlings were cultivated for three months in regulated growth chambers with three varying temperatures of 38°C, 21°C under CO₂ at 450 ppm, and ambient CO₂ concentration i.e., 450 ± 20 ppm under average temperature at 28°C as the control condition