لعلنان نق اأ اّاد أَ ثرالشم تَ ام يلثهاتس يل هامني ا يل ب نال س ييننانن ب د اّاد ين ا يلنال ني نا ي
تنن عل ينني مَ ينط يئني، يلقد قنقج ع طمنق ي ق ن ب ييننن ثع يلأحليث على اّأ يلحنلاي يل و هاع مأني يلقاد
نضعُ ن ش ن نّهن عنلثن نُرأ مُ يلأحلي ش ث دّ ذ ن طمنقيٍ نل ني.
حلُ يلعل م ييننننني يلقد قهقبم ل ي مناي يل ب نال س يلش هامت ققالنم يلش نانئد يلأل ي يلقاد ى قُعناى ق ننام
يل ش نال س يل و نال د لاى يين ان د شّ حناب، اد نىمققان نل ب نال س يين ان د لاى ثناق لإ يل ب نال س يي اليعد ا علام
يل مث ي يل ش عر أني يلل أ أني.
Neuro يل مث ايُ يلع أ را ني يلل ب ناي ا يلثراطلا يلعم اد يلاذت يةقمحقا قم ثاي للثُراطلا يلأ ن اد
اّاد ضا ةنعالف قعابلل يل أ را ن اّاد يلعم ناااي) 1(. ذ و N.L.P ثخقرام Linguistic Programing
يل أ ر ن ذي قعألشل دّ يلعم ني نُعطى يل أ ن أ لل أ ر ي يلأ م يلأ لى، ينقلىلد على را أ حي ثان يةقمحقا ثان ان ش
اّاد شث ه ثا – ناانطي – نَاا " مث ايُ يلأعرانب عا طمناأ يلل و اي " ) 2(. مث ايُ يلأعرانب اد مث ايُ
ع أ ر ني، لأثان تننا ش نانلقُهن يلل ب اي تننا عراأ ني لُ ناي. ذلاس خس اّن لثان هاننش ثا قم ثقا – علاى نحا رنام
.) لةنأ – لى يل مث ي يلل ب ني يلعر أني لللإ رَلب شث ي قوم هذي يلث ض ن ح ن ل ي مني قخ ب رر نُ) 3
ةال يخقل ا قناثنن اذي يلعلام قعمن نقا ثاع يخاقسس ي ينان يلون ام لنا ، نُّناثأن يلا ع " اا ي مث ش ج
قه ند يلعقد ") 4(، نُقنمبُ ذلس يلث ه م ث ه م " علم ليمف يلعق ش د " لاللإ نَقا ند م ناي، حنا )) قثانا يل مث ايُ
نلل أ نن يلعر أني طن ي م ثن ثن لتن ني ق ن عقلس، ا نُعألثاس لانق قّاط ق أ ا حنىقاس يلن ناني نُال تس، اد
يلحانى يلقعنناي نال ش س ييخامن ، نخقرانم، ا علامُ ليمف يلعقاد را مف ثُ لاى لقشحقناأ يلنقأانئج يلقاد قم ان
5(. ققخذ يل مث يُ يلعرا أني يلل أ ناي لاللإ ل. ثحأثال يلقتمنقاد قناثني خَاملإ، ذ نالع ن يلهنلناي يلن ناني يلقاد ())
2
قث ااد عناال )) طمنقاي ثن ثاي لثعمّاي قمتناب يلاشن ق يينناننني يلقعنثا د ثعهان نانئد نانلنب ثحاأللف حناث
نثتا يلقاب نمُ هاتدٍ حننامٍ ش نامنع اّاد عثلناي ييل ي مس يلقراأ م، يلأ تّانم، يلها أ ع م، نلقأانلد اّاد يلنال س،
.) يلثهن ي م يلألي يينننند يل نلت يل تمت يلن ند ر مف عنثي (() 6
نعلاد قناثنقش أنن ان نلهنلنا ي يلون ناأني ت نهان علثان نهاقأم نئاي ييننان يلليخلناي، قناخنم طنةنقا
ق نههن لى ثن نّ خنمُ خنمُ ث قثع ، تثن نهقبم علامُ يلهنلناي يل نئنا ي يل نينان علا م يلط نعاي انلقحتم نئاي
.) ييننن يلخنم ني) 7
Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re
... Show MoreThis study aims to identify the anxiety pregnant women have of dying, in the light of some Demographic variables in Bethlehem (age, residence, and the mother's job). The descriptive method was used in this study. To achieve the study purposes, the researchers developed a questionnaire as a tool of study, which consisted of (19) paragraphs ,after been verified of its validity & stability.
The researchers distributed questionnaires, and then analyzed them. Results illustrated that the levels of anxiety pregnant women in Bethlehem had of dying was average, with a mean total score of (3.11), and with a standard deviation that had the total score of (0.476). Results also illustrated statistical differences in the pregn
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Abstract:
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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(1)
The Study aims to show the role of Flexible Budget in planning and control The Factory over head.
The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.
The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.
The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign i
... Show MoreThe role and procedures for accountability in the spending units significant impact in enhancing the results of the budget it is found by studying and comparing the results of the implementation of the budget for the research sample for a period of two years to repeat the same deviations and irregularities of Guanyin, regulations and instructions that have occurred in implementation results and two consecutive Kaltjaoz customizations and low rates of implementation and the lack of exchange of allocations Finance despite the presence budget note that such remarks are always indicate in regulatory reports, but these observations repeated Bostmr in the results of the implementation of the budget. Which clearly reflects the absence of the ro
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The investment climate is the main engine of economic development. If an appropriate and attractive investment climate is created that takes into account economic, administrative, political and environmental issues, it will contribute to the development of industry, transfer of technology, diversification of agricultural production, increased productivity, the promotion of a green economy and support for sustainable and inclusive growth. Thus, analyzing the investment climate of a country can provide reasons and roots for the complexity of the problems in the economy. In the Iraqi economy, the problem has not been rooted in the economy, but the roots of the problem are deeper and inherent in the management of the economy. Investm
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