The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

The research aims to determine the role of functional alienation and its impact on Job Satisfaction in General Motors Company, that were selected to apply the field side being an important company in Iraq, the problem was research with difficulty in employees adapt and their sense of alienation in their work which is reflected negatively on the level of satisfaction with work in company searched. A questionnaire was adopted as the main tool for data collection research which included (31) items distributed on (50) employees in the company selected, on a randomly chosen and based on the statistical program ready by (SPSS). Sample of this study was the most important findings of the research are the weak management of the company i

This paper aims to discuss and analyse the role and importance of implementing industrial Policy to promote industry and enhance economic development in developing countries. The paper discusses the economic justifications for using industrial policy as well as the criticisms leveled against it, for this purpose it analyses the ideas of two different approaches to industrial policy. The first held by the neo-liberals in the USA , who oppose the use of industrial policy and emphasise the role of the market in attaining economic development. The second, represented by many economists who support the use of industrial policy to promote industry and accelerate economic development, they justify their stand by pointing to the negative

تحليل الأخطاء الصوتية في بعض كتب اللغة الروسية الدراسية

Film and literature exchanges it’s influences since the early beginning of the motion pictures appearance .it was a phenomenon in other genres such as theatre ,short stories and novels .the film used out of this interaction with literature the content , themes and subjects whish were more attached to the society. based on that , the film gains it’s successes and wide spread of influences on it’s audiences who became more familiar with the motion picture style.Astrok , the French film critic wrote about “Camera the pain “ and called it as the a way of writing in the future .he was talking about the future’s role of the film .It is the importance of the film in the creation and documenting the life and its various fields.Becaus

Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an

        The purpose of this research is to highlight the nature of the relationship between the mental abilities of decision makers and strategic orientation . The intellectual capacity of decision-makers is the cornerstone for the implementation of all the tasks and duties of the Organization and constitutes the most important of its capabilities. As a result of the sharp changes in the environment in which it operates, this organization must accurately define its strategic directions to ensure its

survival and continuity. The problem of field research was to answer a fundamental question: Is the Iraqi director aware of how to employ mental abilities in strategic direc

الحمد لله رب العالمين والصلاة والسلام على سيد المرسلين أبي القاسم محمد    (صلى الله عليه وآله وسلم ) وعلى آله الأطهار الميامين ، وصحبه الأبرار المنتجبين إلى يوم الدين 0

وبعد : فإن أجلّ ما بأيدي أبناء هذه الأمة القرآن كتاب ربّها ، الناطق بمصالح دينها ودنياها ، الذي جعله الله تعالى هدىً ورحمةً للعالمين ، وأنزله على خير خلقه من عباده محمّد الصادق الأمين ، وحث المسلمين على أتباعه ، وأمرهم على ل

الفلسفة السياسية وفلاسفتها دراسة في فكر الفيلسوف ليو شتراوس

Conclusion

After this tour with Alkhund Al-Khurasani and his book “Adequacy of Fundamentals,” we can highlight the results we have got through what we have reviewed in the research:

• Al-Akhund Al-Khurasani was born and raised in a scientific environment that gave him from his childhood the opportunity to gain knowledge of achievement. Therefore, he left to seek knowledge from the beginning of his youth and toured the cities, then he went  to  Tehran and then  He went  to the holy city of Najaf, then left for Samarra, then returned to Najaf in order to work on the scholars and the student. 
• Al Akhund al-Khorasani studied on several scholars , whether in Iraq or in Geran, and he