The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

The human perception of science and knowledge is affected by the personal point of view, thus giving it its religious, mental and emotional dimensions to make that perception an effective tool for realizing the truth comprehensively in the delivery of knowledge to the depths of the human soul. The later is composed of multiple factors, which contributes to the human self-development with dimensions beyond the limits of mental logic and the perception of material and emotional situations. That knowledge in the perception of Islamic virtue, which must characterize each Muslim.
Human beings have been striving for knowledge and the understanding of the universe in which they live. For centuries, mankind has acquired knowledge directly an

The 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

While providing important news information, News tickers ( also called sliders or crawlers ) have become one of the methods used daily by satellite channels, because it’s almost a continuous news coverage and as it seems, it has become today an addition to the news world. Hence, satellite channels need to look for a mechanism to build news tickers in order to develop them even though they are still today not recognisable and in need of being classified in a radio or television art, and that is not easy. This research sheds light on the construction of the slider of a news satellite channel, which is important according to our modest convictions, as it can be the beginning of a long scientific research in a new field of study. The probl

Money matters exert a considerable influence on man’s life-style, social
rank and his relationship with other people. This paper aims at exploring the impact
of money matters on the characters’ inner feelings, social status, and personal
relationships in Muriel Spark’s modern novel The Ballad Of Peckham Rye. This
paper aspires to show that Spark’s subtle portrayal of characters reveals the
dominance of money matters over human and social relationships.
Muriel Spark ( 1918-2006) is a modern Scottish novelist whose wit and
detached sense of humour has brought her prolific body of both popular and critical
acclaim. Spark is interested not in building suspense but in exploring the moral
significance of the

The Results of Theoretical Studies and Experiment of Advanced Economies , Have Been Proven That Investment Expenditure Is Not The Only Factor And The Main Source of Production Growth, But Efficient Using Of The Fixed Assets Is More Important In This Process, All That Depends On Groups of Factors Called The Non-Investment Economic Growth,  That Are Un-bodied Technical Progress With Organizational Nature.

It's Distinguished Features That it has An Influence on The Production Growth Without Any Large Additional Investment Expenditure Or Any Additional Increment in Inputs And That Can Not Be Reached Without Activating The Factors of Non-Investment Economic Growth, Which is Still Affecting Negatively In T

The present study is considered the first on this sector of the Tigris River after 2003. It is designed for two aims, the first is to demonstrate the seasonal variations in physicochemical parameters of Tharthar-Tigris Canal and Tigris River; the second is to explain the possible effects of canal on some environmental properties in the Tigris River. Water samples were being collected monthly. Six sampling sites were selected, two on Tharthar Canal and four along the Tigris River, one before the confluence as a control site and the others downstream the confluence with the canal. For a period from January to December 2020, nineteen physicochemical parameters were investigated including air and water temperature, turbidity, electrical cond

Fluorescent proteins (FPs) have revolutionised the life sciences, but the chromophore maturation mechanism is still not fully understood. Here we photochemically trap maturation at a crucial stage and structurally characterise the intermediate.

The process of digital transformation is considered one of the most influential matters in circulation at the present time, as it seeks to integrate computer-based technologies into the public services provided by companies or institutions. To achieve digital transformation, basics and points must be established, while relying on a set of employee skills and involving customers in developing this process. Today, all governments are seeking electronic transformation by converting all public services into digital, where changes in cybersecurity must be taken into account, which constitutes a large part of the priorities of nations and companies. The vulnerability to cyberspace, the development of technologies and devices, and the use

This takes research idea representations body in the works of artist Lisa Fattah al -Turk, and the qualities that represent them in the configuration and method of performance in order to achieve an important element in the development of the concepts of knowledge and cultural rights within the surface of the artwork including the body shape of his presence authority dominant in the history of art so it was for this audience motives Self , cultural , and part of the confirmation of the human side, and serves as a conveyor of ideas and diagnostic her.Search theme is determined to attend the address of the body in the works of artist Lisa Fattah al -Turk , a comparison in how the audience and what it will be , so Researcher seeks drilling