A gracious invitation was extended to us on 9/11/2002 AD, by the University of Tikrit / the Preparatory Committee, for a symposium (Sheikh Daoud Al-Tikriti, and his Scientific Effects), to participate in it.
The symposium was scheduled to be held on the 25th and 26th of March 2003 AD, but God Almighty decreed that our country be occupied, so the Preparatory Committee set another date for the symposium on 10/21/2003 AD.
It was not possible for the symposium to be held until 25-26/4/2004 AD, and many researchers attended, who were assigned to investigate some manuscripts of Sheikh Dawood (may God have mercy on him) or to write about his personal and scientific biography.
And God (Glory be to Him) did not enable us to attend, because we did not complete the completion of the manuscript at that time, due to the large number of our concerns, our scientific and social duties, the lack of security in our country, and the difficulty of documenting some of the quotations quoted by Sheikh Daoud in his explanation of the system, which is called (The masterpiece of loved ones for the guided students), which is Explanation of the Bayquniyah system in the terminology of hadith, by Sheikh (Umar bin Muhammad bin Fattouh, Al-Dimashqi, Al-Shafi’i), d. 1080 AH.
The importance of the system is that it dealt with the definition of thirty-two types of hadith sciences, although Al-Bayquni made them thirty-four types, because he made the individual three types.
Its importance is also evident in that it is an introduction for students of forensic science, helping them to study the science of hadith.
Knowing the types of hadith sciences mentioned in it represents the most important thing that the hadith scholar should know.
Sheikh Dawood Al-Nasseri’s explanation of this system came, showing what constitutes his understanding of the words, structures, and the intentions of the modernists of their terminology, in easy terms, with examples, and mentioning the most prominent works in each art.
Sheikh Dawood relied on the most prominent books classified in the science of hadith, narration and knowledge, and his writing this indicates that he had a good care for the terminology of the hadith scholars and their sciences, in addition to what he acquired from the sciences of language, beliefs, Sufism, and jurisprudence, so he is an encyclopedia of culture, as was the case of most of the scholars of our predecessors (May God Almighty have mercy on them).
We have been keen as much as possible to adjust the text of the manuscript in the most complete and best way, while documenting its various sayings, from their origins or their meanings.
Al-Hajj (Ahmed bin Yaqoub Al-Maatouq), the owner of the manuscript, was kind enough to give us permission to edit it, so may God reward him.
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The study aims to indicate the role of strategic financial accounting in the service investors to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.
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Abstract
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The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi
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The Benchmarking Technique is one of the modern managerial tools that are proved to be successful in application throughout making continuous comparisons between products or services and the best – performance levels the compete with it . This is achieved to develop its performance and give it the competitive criterion with which it faces its competitors.
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