Consistent with developments emerging environmental and canaccept by Iraq of the opportunities and challenges ahead in many fields,including economic areas, it requires the face of those developments andadaptation by adopting a lot of related concepts, including the concept ofcorporate governance and commitment to its principles, standards andmechanisms, especially those related to the formation of audit committeesand identify the tasks and duties entrusted to its members and terms oftheir independence as well as the rehabilitation of both scientific andpractical manner that is consistent with the interests of shareholders andother stakeholders in the companies, including banks, research sample, theresearch aims to shed light on the conc

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

Most communities seek, which possesses a cultural legacy to communicate with the past and to reach the best possible legislation to help them protect their cultural. 
Tourism as the economic development based on the data in light distinct places, including  traditional and historical environments requiring activated and revived in my adopting the concept of transnational Revival Tourism. Through the survey data in environments where conventional and (historical - Sensationalism) theoretically and practically, it was drawn from a number of indicators truth spatial phenomenon and the phenomenon depends show and try on a number of variables and interventions including historical and philosophical interpretations of those facts,

The no parity problem causes determining is the most interesting case by doctors and researchers in this filed, because it helps them to pre-discovering of it, from this point the important of this paper is came, which tries to determine the priority causes and its fluency, thus it helps doctors and researchers to determine the problem and it’s fluency of increase or decrease the active sperm which fluencies of peregrinating. We use the censored regression (Tobit) model to analyze the data that contains 150 observations may by useful to whom it concern.         

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

The first chapter the importance of research and need for education scientists see that the roots of the use of a specimen Wheatley in learning and teaching back to Grayson Wheatley, one of the largest supporters of a modern construction, which lay the groundwork for the specimen stage and the form in which it is. That was attributed to him, often called his name called while some educators based learning strategy on the issue. He sees the learner in this model make him a meaningful understanding of problems during his progress, thereby acting with his colleagues to find solutions to them in small groups. He

        Borders Search: Search by students is determined by th

This research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting . this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance . Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action b

The problem Search: young people in the twenty-first century faces many difficult challenges whether social, psychological, health, physical and require attributes of personality characterized as positive Ksaadh, hope, and optimism, and young people are preparing the most important change tools in the community, in order to facing the challenges and move forward in various fields of life in order to achieve an appropriate level of quality of life, and given the importance of happiness in the lives of individuals there is a need to measure this variable and see its relationship to quality of life. The aim of the study is identify the degree of quality of life of students in the Faculty of Physical Education and Sports Science for Girl and id

    يهدف البحث اعداد تدريبات اقتصادية الجهد البدني في تطوير بعض القابليات البيوحركية لدى لاعبي كرة القدم, حيث تتحدد مشكلة البحث هبوط بعض القابليات البدنية لدى لاعبي كرة القدم, وعليه ارتأت الباحثة وضع برنامج تدريبي تدريبات اقتصادية الجهد البدني في تطوير بعض القابليات البيوحركية والارتقاء بمستوى الاداء لدى لاعبي كرة القدم, واستخدم الباحث المنهج التجريبي بالاختبار القبلي والبعدي للمجموعتين التجريبية وا

Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor