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

Manufacturing industries are at the beginning of the thinking of those who put economic policies in developed countries and also more in developing countries, where manufacturing is the engine of industrial and economic development through its performance and its effective role in the formation of GDP, as well as the great advantages that characterize this sector and affect Largely on sustainable development, as well as its importance in its influential role in protecting national industry through increased exports and reduced imports.

      Iraq is one of the countries that rely on its oil economy to rely entirely on the provision of needs and requirements of the state, and this

This study deals with the Spatial and Periodical Variation of the Economical Activities for the
Population of Al – Anbar Province on the level of districts , according to the Population
Computation for the period 1987 and 1997 and the results of determinations and numberings
for the year of 2011 .
This study depends on the Details Classifications of the 17th Activities for 1997 and 2011
beside the Triple Classification of the Economical Activities for the three study years .
The study proves that there is a spatial and periodical variation on the level of study area , and
that’s because of many factors , one of the most important of them was the distribution of
economical siege, as well as the weakness of the

The aim of this research is to investigation the optimization of the machining parameters (spindle speed, feed rate, depth of cut, diameter of cutter and number of flutes of cutter) of surface roughness for free-form surface of composite material (Aluminum 6061 reinforced boron carbide) by using HSS uncoated flat end mill cutters which are rare use of the free-form surface. Side milling (profile) is the method used in this study by CNC vertical milling machine. The purpose of using ANFIS to obtain the better prediction of surface roughness values and decreased of the error prediction value and get optimum machining parameters by using Taguchi method for the best surface roughness at spindle speed 4500 r.p.m, 920mm/rev feed rate, 0.6mm de

ABSTRACT

              Agricultural production, food security and safety, public health animal welfare, access to markets and alleviation of rural poverty have been achieved by controlling on veterinary services to prevent animal disease. World organization for animal health guidelines focus on controlling of animal disease which depends on good governance and veterinary services quality. The aim of veterinary services is controlling and preventing animal disease some of other aspects; it's responsibility of early detection, rapid response to outbreaks of emerging or re-emerging animal disease, optimizing quality and effectiveness of disease

The aim of human lower limb rehabilitation robot is to regain the ability of motion and to strengthen the weak muscles. This paper proposes the design of a force-position control for a four Degree Of Freedom (4-DOF) lower limb wearable rehabilitation robot. This robot consists of a hip, knee and ankle joints to enable the patient for motion and turn in both directions. The joints are actuated by Pneumatic Muscles Actuators (PMAs). The PMAs have very great potential in medical applications because the similarity to biological muscles. Force-Position control incorporating a Takagi-Sugeno-Kang- three- Proportional-Derivative like Fuzzy Logic (TSK-3-PD) Controllers for position control and three-Proportional (3-P) controllers for force contr

The research aims to shed light on the concept of Visibal management and its reflection on the organizational culture of the organization. The visual administration is a modern administrative method that contributes to the renewal and development of the organization's reality through surveying the opinions of a sample of 61 employees in the R & D / Ministry of Higher Education and Scientific Research. (130) individuals. The questionnaire was used as a main tool for collecting data and information, and their answers were analyzed using the SPSS program in data entry and analysis. The most important tools are computational circles, standard deviations, method of analysis and regression equation. There is a possibility to apply

Seeing Allah Almighty
Detective according to incoming nodules
In the interpretation of Ibn Arabi Maliki
9345 H

The diversity of ideas and freedom of expression among the authors, who are looking for what's new serve the goals of musical expression and aesthetic, which calls for the use of traditional instruments with the formation of the great instrumental music and well-known orchestra, is a major challenge from several quarters, the failure of some of those musical instruments or limited potential or method performed by costly sometimes prevents the use of a permanent in this great configuration, had to be the emergence of some of the problems faced by the author and musician on the one hand and the receiver on the other hand, which must be looking for the perfect, some of these musical instrument are used systematically follows the work of the

Formed leadership skills and organizational trust Based on intellectual that underpinned the current research, as represented leadership skills variable interpretative represented in organizational trust-response variable.

The research aims to test the relationship and the impact of leadership skills dimensions in organizational trust dimensions for the purpose of achieving its objectives were formulated hypotheses main relate to test the effect and the relationship between the variables of research for the purpose of testing those hypotheses applied research on a sample of heads of departments and officials of the people at the center of the Ministry of Higher Education and Scientific Research, where th