The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة

تتزايد الصعوبات التي يعاني منها الطالب بشكل خاص والتدريسي بشكل عام في المرحلة الراهنة وذلك لنقص المصادر والكوادر العلمية الرصينة التي كانت تفخر بها جامعات العراق ولا سيما جامعة بغداد اذ أن الجامعات هي اعلى قيمة في السلم التعليمي وتعد بيئة نقية أوجدها المجتمع للتربية من خلال المناهج الدراسية التي تؤدي بشكل سليم وان الجامعة بوصفها سياقاً اجتماعياً لها أهمية في التشجيع على الإبداع وتعد جيلاً من الشباب للعمل

  The political system during the reign of Imam Ali (peace be upon him) was based on explicit openness in its features and objectives away from misinformation, and built its foundations and foundations on the Koranic legislation, and enacted by the Prophet (peace be upon him), and the decent legislation required by humanity

Abstract The Kenyan policy towards Somalia was influenced by a set of interrelated factors between the two countries and stemmed from the internal environment and most prominent: the geographical factor, ethnic, cultural, religious, political, economic and security, has been dominated by this policy since independence from the British colonial administration in the sixties of the last century and so far the nature of instability and tension, As the two countries are geographically contiguous and as security risks escalate, Kenya in 2011 rushed military action against Somalia, the first military action by Kenya outside its borders since independence.

That the Jewish minority in Iraq, were considered among the Iraqi people, building.

هدفت الدراسة التعرف على الشفقة بالذات لدى الطلبة فضلا عن التعرف على الفروق في الشفقة بالذات وفق متغيرات : الجنس –التخصص الدراسي – المرحلة الدراسية، تالفت عينة الدراسة من (200) طالب وطالبة موزعين بالتساوي حسب الجنس (ذكور – اناث) والتخصص الدراسي (علمي - انساني) والمرحلة الدراسية ( الاولى - الرابعة )، وبعد تطبيق مقياس الدراسة وتحليل الاجابات احصائيا ، اظهرت النتائج ان الطلبة لديهم شفقة بالذات كما اظهرت النتائج عدم

This research talked about the importance of adjacent structures for informing the stage show for children. The researcher began from the importance of adjacent structures for informing the show to introduce the various and different proofs, on the level of creativity and artistic shape of the accomplishment over it’s shifts that contribute to formation the show and it's intellectual, artistic, technical and cognitive Marks that contribute in dynamism the interactive show and contact the idea that connect with the design and directional vision for the beauty and cognitive. Lead to the eager operation in attention, sensitive and attractive the child. The research consist of four chapters: The first chapter include methodological framewo