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

The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

The problem of job burnout has become one of the main problems for researchers in social welfare organizations (social protection bodies) - one of the formations of the Ministry of Labor and Social Affairs. Its negative effects increased in light of the COVID-19 pandemic, and in light of the Corona pandemic, the pressures and burdens of workers varied, which resulted in high rates of anxiety, tension, and intellectual and physical exhaustion, and then negatively affected their efficiency in performing work at the individual and organizational level, especially after the increasing tasks of these Bodies in carrying out their role in achieving the general goals and objectives as being The general goals are that they are responsible for provid

Purpose – determine the impact of the promotional mix in achieving competitive advantage in industrial organizations.

Problem- indicated a clear deficiency in employing the dimensions of the marketing mix in ensuring a competitive advantage for the researched organization.

Design/methodology/approach – Al-Dora Refinery was selected as a field of application. The sample was chosen by an intentional sample of (143) individuals in the Human Resources departments. The questionnaire was adopted as a data acquisition tool that was prepared based on a set of ready-made standards after being subjected to a number of v

The research is based on a statement of the effect and nature of the relationship of elements of promotional mix represented by (advertising, personal selling, sales promotion, public relations and direct marketing) as the independent variable in the dependent variable represented in the competitive advantage in the General Company for the manufacture of medicines and medical supplies Samarra. Analytical descriptive in the theoretical side, through the use of a number of literature from scientific sources (books, research and studies published in Arab and foreign magazines) was also relied on the methodology of the case study in the practical side, Data collection using the questionnaire tool, which was designed using the triangular Like

The current research aims to reveal the reality of coping the scientific research in Omani universities in the Sultanate of Oman with the requirements of the Fourth Industrial Revolution in the light of Oman’s 2040 vision. It also aims derive some suggestions to develop the scientific research in these institutions. The study has adopted a qualitative approach in which interviews were conducted. The sample consisted of (16) leaders of governmental and private higher education institutions, as well as, some experts in the field of Fourth Industrial Revolution. The theoretical significance of the study is represented by its response to Oman’s vison in 2040. It is further in line with the previous international reports and educational s

The research addresses the importance of reading and writing for sura Al-alaq and Al-qalam as they represent the main sources for all the sciences as well as ethical values. The researcher seeks to define the educational and ethical values in these two texts which related to reading and writing. To do this, the author went through different relevant literature to show the similarities and related points between them, she also shows the significant of reading and writing and the learning and teaching worth to be consider. The result revealed that the both texts assert on the educational and ethical values, and the vital role of reading and writing.  

Malaysia is linked to the countries of the Middle East by a historical relationship identified by a number of factors and determinants that affected the developments of that relationship, especially its relentless endeavor to preserve its Islamic identity with the leadership of the rest of the other ethnicities, in addition to those factors and international determinants that directly affected the typicality of this relationship and perhaps the United States stands At the forefront of who represents this international variable, as it is considered the Middle East region as a core region and within its vital field, and therefore any analog relationship in the field of international relations and one of its parties is the countries of the

This research included the hadiths in which the urge to fast the month of the month, or the beginning of the month, and followed the inductive approach to collecting hadiths, and the critical approach in their studies, and in the weighting of the right from the faces contained in it, and one of the most important results of the research is the agreement of the words of the people On the whiteness, whether it is a little or a lot, the rush of the month will be the first three nights, where the moon white is a little, and they also agreed that the middle three are called the white days, and that the release of the rage on them for the whiteness of its nights, where the moon is complete, and the Prophet has been proven. May God bless him an

There is an association between the signifier and the signifier. This association shows the eyeball, which acquires a direct presence and whose presence influences the level of production of the hidden connotation. Because the theatrical presentation is a series of auditory-visual functions, these signs are looking for the exploration of their meanings and their evocation to form a complete loop to achieve the association of the above. This is what made the researcher to monitor the abundance of semantic shifts in theatrical presentation as long as the implications of the strategy continue in the game of semantic production with multiple horizons, and the idea in theatrical presentation tolerates multiple readings according to the refere