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.

بسم الله الرحمن الرحيم

موضوع الإخلاص في العمل من الموضوعات الاجتماعية المهمة التي بها يرتقي المجتمع ، ولذلك جاءت آيات واحاديث كثيرة تحت على الإخلاص وترفع من شان المخلصين، وتبين اثره على المجتمع.

ولكن في وقتنا الحاضر قل المخلصون في عملهم، فنزل المجتمع الى ادنى المستويات ،ولما لهذا الموضوع من اهمية في وقتنا الحاضر فقد سلطت الضوء عليه لعلي اساهم في الارتقاء بمجتمعنا الى افضل المستويات.

ف

ان الهدف من الدراسة هو بيان القدرة التنبؤية الافضل بين انموذج الانحدار اللوجستي والدالة المميزة الخطية باستعمال البيانات الاصليه اولا ثم المركبات الرئيسة لتقليص الابعاد بين المتغيرات لبيانات المسح الاجتماعي والاقتصادي للاسرة لمحافظة بغداد لعام 2012 وتضمنت عينة البحث 615 مفردة لـ13 متغير، 12منها متغير توضيحي والمتغير المعتمد شمل العاملين والعاطلين عن العمل، تم اجراء المقارنة بين الطريقتين اعلاه واتضح من خلال

Nonparametric methods are used in the data that contain outliers values. The main importance in using Nonparametric methods is to locate the median in the multivariate regression model. It is difficult to locate the median due to the presence of more than one dimension and the dispersion of values and the increase of the studied phenomenon data.The genetic algorithms Minimum Weighted Covariance Determinant Estimator (MWCD), was applied and compared with the multilayer neural network Back propagation to find the estimate of the median location based on the minimum distance (Mahalanobis Distance) and smallest specified for the variance matrix. Joint Minimum Covariance Determinant (MCD) as one of the most nonparametric methods robust. The stud

The search is contain compared among some order selection criteria  (FPE,AIC,SBC,H-Q) for the Model first order  Autoregressive when the White Noise is follow Normal distribution and some of non Gaussian distributions (Log normal, Exponential and Poisson distribution ) by using Simulation  

The pioneers in the Iraqi theatre were of a great significance in the production of the theatre shows associated with social and political problems, which necessitated a kind of directing that contributed in installing the sociological pillar of the Iraqi theatre, where these shows were close to the traditional realistic shows some of which is soaked with simple symbolism. That could have given it some traits and characteristics which enabled these connotations to determine the type of the theatrical show and the forms of the direction advances according the adopted style by each theatre director, which forms a clear phenomenon in dealing with the ground of the Iraqi social reality and its reflection on the text and the show. The Iraqi t

This paper deals with aesthetic and a sitting position in contemporary Iraqi sculpture and studied this situation, an analytical study to reveal how to employ them in aesthetically pleasing work of art has been research in a sitting position to a lack of technical library for such research, this study includes four chaptersChapter I contains the research problem and its importance in terms of the released address and its objectives in the detection of this situation, how to employ the HDL research is to detect how the aesthetic of the Employment sit position and limits Find business is bronze and stone-dimensional exclusively carried out from 2000 to 2009 AD.Chapter II included the Framework theory and previous studies and with three Inv

 The Sufi poetry of Ibn Al-Faridh represents a true image of the spiritual  experience, in which he presented the bright aspects of  his experience, and his suffering in it, by formulating it in a poetic form, because the Sufi poetry is the result of an experience in which the Sufi seeks to achieve his goal of reaching the truth, and this is why Ibn Al-Faridh made his poetry a tool for expression on his own experience, the poet reflected his Sufi life in which he moved rhymes and weights.

   The poet Ibn Al-Faridh stands as a witness to his making of  Sufi poetry in the service of the purpose of who said, it is the embodiment of the Sufi journey in the stages, and the fluctuation in the places and si

  The theatrical show has gone through a lot of changes where the actor was the most significant factor in all the theatrical shows since the very beginning of the art of acting by the Greeks until the present day. The actor went through many stages that employed his tools in different ways. The body in the theatre had a great importance because it is the perceived physical element that creates the communication between the actor and the audience in the theatrical show. The actor's body had a special language that carries different meanings and creates the communication between the actor and the audience in the theatrical show. The audience can decipher the codes of that body, thus, the researcher found the compatibility and differe