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 revolution of technology in the 21st century has changed radically the
climate of opinion concerning second language education. In order to excel in
today’s world, teachers and learners need to adopt new roles and be equipped with
new skills and competencies that go beyond the basic ones of listening, speaking,
reading, and writing; skills that cannot be gained if teachers teach mere academic
subjects, and students are evaluated on how well they have learnt the minute sub
skills in those content areas.
This session will touch upon several skills which may be considered the
new basics of the 21st century. Among these skills are: autonomy, active learning,
critical thinking, cooperative learning, and digita

Triump is a happy end and a positive outcome of any good deed on the part of a human
being, or of any competition or contest in any field. A human being’s life abounds with gain
and loss. If one succeeds one will be happy psychologieally, physieally, etc. if one the other
hard one loses, one wil be in a state. Between loss and gain there are many a step.
However humans work hard to be a great success and a read winner.The life of the world constitutes a huge race-track where people try hard to head towards
the hereafter. Therefore, we find people who succed and gain the Garden, and people whose
habitation is the fire, The Glorious Qur’an has shown us in many a surah the way to success
when Allah mentions ‘great

The method of Similarity of important topics in Arabic Rhetoric has ample evidence in the Qur'an and the Hadith and the words of the Arabs and this study is limited to only the Koran.
There have been Similarity in the Holy Quran on both types : investigative and discretion , but the verses are more Similarity investigative and in verse 49 Similarity investigative and in verse 25.
The rush of Albulageyen and many other examples of Quranic Vmtheloa on Similarity , with a linguistic analysis and return to the origins of the meanings are not properly counted Similarity , Kolvaz cunning , deception , and maliciousness , the bad and ridicule.
This study seeks as much as possible to the statement of this phenomenon and stand on these t

جاء تقسيم البحث على ثلاثة مباحث رئيسة يسبقها تمهيد وتعقبها خاتمة ، وتناول المبحث الواحد مطالب متسلسلة بالأرقام ، ثم قائمة بمصادر البحث ومراجعه. تناول التمهيد نظرة تاريخية للأعيان عند الأقوام ، ولاسيما عند العرب في الجاهلية، وتعريف المصطلحات التي تشكل عنوان البحث تناول المبحث الأول ، وعنوانه (الأعيان في الديانة اليهودية) ، عدد تلك الأعياد، شرح الأسباب الموجبة لكل عيد ، وتاريخ الاحتفال به وأسلوبه؛ وغير ذلك مم

Envy is a heart disease, a serious disease and a great evil that hurts its owner before it hurts others. The first crime that occurred in the creation was because of the envy between Abel and Cain.

The research talked about one of the important social subject that care public so cities which is .
This subject deals with three subdivisions papers :-
The first one deals with the reasons of unemployment mentioned the definition of it in addition to make a comparison between it and inertia . then talked specially about unemployment that had got in our wounded country become of wars in it .
It had a branch talked about in Islamic society .
The second one deals with the negative results of unemployment specially economic , moral and social with their roles in spreading negative phenomenon in our society as terrorist , stolen … etc …
The third one deals with the ways of reducing unemployment and trying to limit it , tha

تحتل الرقابة المالية والإدارية أهمية كبيرة في عمل المؤسسات وتمثل المرحلة الإشرافية فيها وتُعد من أهم عناصر العملية الإدارية، ويأتي دور الأجهزة الرقابية لضمان تقديم الخدمات للمواطنين، بأسرع وقت، وبأقل جهد وتكلفة. واعتمدت الدولة العراقية منذ تأسيسها على جهاز رقابي خارجي واحد هو ديوان مراقب الحسابات العام المؤسس بالقانون رقم (17) لعام 1927 الذي كان يمارس أعمال الرقابة والتدقيق المالي والحسابي للمصروفات والإير

The concept of equality in Islamic thought emanates from the unity of human entity that does not breach the concept of equality in itself and it should take differentiation among people as means for development and growth not as excuse for injustice and discrimination. Islamic thought has left all the prevailing norms of differentiation such as (weakness and strength, economic and social position, gender, color, and social class). Islamic thought has underscored the quality of people of different race, race, color, and language which was not familiar in those civilizations before the emergence of Islam such as (Egyptian, Persian, roman civilization). It was common to divide people into different social classes. The aim of Islam is to kee

The islamic caliphate was against the Aarab who became Muslims and
stayed in their desert and their companies didn’t share with the Muslims to
spread Islam by Al-Jihad. The Quran attacked them in many verses except
the Aarab who accepted when the prophet called them for Al-Jihad.
The Aarab in the ummayad period were in three categories :
1. The aarab who lived in the desert ,the islamic society was very revenge
towards them. The caliphate did not gave them Al-Ataa so they were in
bad situation
2. Those who lived in the country side . they were very trouble to the
trade.
3. The third lived in the cities and worked in the trade, Dawawin and in the
administration.
The Aarab of cities some of them associ