That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

Abstract

              The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.

 T

This paper delves into the significant role played by local social and traditional structures in shaping Traditional Community Tenure (TCT) within Iraqi Land Tenure Legislation (ILTR), and examines their impact on gender inequalities, with a specific focus on women's land tenure rights. The methodological approach employed in this study identified the sources of barriers to gender equality within TCT as outlined in ILTR at two different bilateral levels, with input obtained from key stakeholders in a selected city in Iraq. The case study survey encompassed three districts, which served as local layers within the historic sectors of the Iraqi city of Al-Nasiriya. the study employed quantitative methods, including a household surveyو with

A study carried out in quail’s field owned by the Department of Animal production/ Collage of Agriculture / Tikrit University. For the period 14/ 5/ 2016 to 4/ 6/ 2016 in order to study the effect of adding Curcuma longa - to the diet of quails - on some productive and physiological characteristics of the Japanese quail birds bred for meat production. Using (48) quail birds which are two weeks old provided by Department of Agricultural Research. The birds were divided randomly after weighing them into three treatments; four replicate treatments for (4 bird/ replicate). The treatments as follows: (T1) control group (fed diet without any supplement), second (T2) and third (T3) groups were fed diet supplemental 4.5 and 9g Curcuma powder /

The research aims:
1- To know the intemperance use of the internet by the University's students.
2- To know the differences with a statistical indication in the intemperance use of the internet after the gender's inconstant ( Males-females).
3- To know the differences with a statistical indication in the intemperance use of the internet after the Major's inconstant ( scientific- humanistic)
This current research restricts a sample of the university students for both sexes.
Theoretical frame:
The research viewed several theories that explains intemperance use of the internet & the results.
Research measures :
1- Research has been adapted the scale ( Internet use) which was prepared by the Moroccan researcher (

A study of interactivity in the Iraqi newspaper sites_ An analytical study of the website of Al-Mada, Al-Zaman, Al-Sabah and Tariq Al-Shaab newspaper sought to determine the amount of interactivity in the sites of Iraqi newspapers that have been published since 2003, which consists of (15) newspapers according to the statistics of the Iraqi Books and Documents House.

and the researcher conducted an analytical survey on these sites, and the percentage of interactivity in general was weak, not more than (47.1%), and this weakness in interactivity contributed greatly to the decline in surfers of the websites of those electronic newspapers.

The highest aggregate rate of the research sample was in the simple interactive tools

The Migration is one of the important dynamic population movement phenomena in population studies because of its great impact in changing many demographic characteristics between the region of origin and arrival. And the multiplicity of forms and types according to the different reasons for it and the motives that prompted the population to move, as well as the currents and their size are also different according to the different causes, and here there are many types of migration, and many of them have been studied at the local and regional levels, and as long as the population is in a continuous dynamic movement, other types of migration are generated. (Al Douri, 2015, 230)          &nbs

Material obtained from the demolition of concrete structures and milling of flexible pavements has the highest potential for recyclability. This study aimed to evaluate the performance of hot mix asphalt with the concurrent use of recycled asphalt pavement (RAP) and recycled concrete aggregate (RCA). Contents of RAP and RCA were varied from 0% to 50% by fixing the total recycling materials percentage to 50%. Penetration grade 40/50 virgin binder and waste engine oil (WEO) as rejuvenator were used in the present study. A series of tests, such as Scanning electron microscopy (SEM), Marshall stability, indirect tensile strength test, IDEAL CT, uniaxial compression test, and resilient modulus test, were carried out to assess the performance of

A revolution called information revolution has recently invaded the world. It is Currently considered one of the most important properties of development to the countries of the world The criteria provided by computers such as accuracy, speed, time saving Storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc., as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem o