Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

Break in the bond and its impact on the difference of scholars

Abstract

Islam has been concerned with preserving and maintaining rights, so the provisions in which it is preserved are legislated. Among that  is the testimony that made it a way to prove the truth and obliges its bearer to fulfill right in order to preserve the right and establish justice and prevent injustices by defying conflict, and tyranny .

And while acknowledging that divine absolute wisdom that is the cause and origin of legal rulings is sufficient, it is obligatory to abide by its provisions and imposes obedience, surrender, contentment and work in accordance with its controls.

However, the realization of the defects behind the legislation in a comprehensive way that realizes the dev

The products of the surrealist school since its inception to this day have greatly influenced art in the world, so we find many artists around the world invested in their visual texts the forms generated by surrealism, and here the researcher raises several questions: What are the formal vocabulary that directly or indirectly refers to Self-used by the surrealist painter? Was the surrealist form understood as intended by the movement? In these questions, the research problem is summarized. The importance of it lies in identifying the references to the form of the human self, which are related to the psychological field in the works of the surrealists, especially Salvador Dali. Then the researcher chose his research community from the wor

Despite the simplicity that characterized the administration in the era of the Prophet
(peace be upon him), but it put the Muslim community nucleus Administrative Organization
who walked Garret Caliphs (RIP) and came after them, who added to this organization what
they found necessary and dictated by their conditions of life has begun regulation Managing
this appoint leaders and armies of workers on the state and various tribes to spread the Islamic
religion and to teach people the provisions of the Koran and Altfvh in religion and establish
prayer and collect Zakat money so you do not appoint leaders and workers and governors
followed random, but it is in an objective manner takes reasons to meet expectations.

The world of Contemplations is a controversial concept among scholars, writers, thinkers and the public. The theory of the dialogue of souls indicates that souls communicate and think with each other despite the distances. Islamic studies have researched this concept, and this research paper aims to explain the concept of the world of Contemplations and what is the dialogue between God Almighty and the souls that God brought forth from the back of Adam and took from them the covenant and pledge to unify Him, and its effects on human life in this world. The researcher found that scholars and writers differ in proving the existence of the world of Contemplations despite the existence of examples of it in verses of the Holy Quran, and that the

The aim of the research is to clarify the role of service quality through its dimensions represented by (tangibility, reliability, safety, response, empathy) in tax compliance with taxpayers, i.e. performance of the duties and obligations of the taxpayer through its dimensions (registration, accounting, payment of the amount of tax), and to know For this role, a sample was taken from the taxpayers of the branches of the General Authority for Taxes spread in the governorate of Baghdad and its affiliated districts, which amount to (15) tax branches, as (215) questionnaires were distributed to know the impressions and reactions of the taxpayers regarding the level of service quality through the aforementioned dimensions. Using the statistic

Abstract: The term extremism refers to the distance from moderation, excess and hyperbole, and it is a relative term that varies from one society to another, according to the prevailing traditions, values and culture, as the problem of extremism is one of the main issues that contemporary societies are concerned with is a phenomenon that has its roots in the intellectual formation of societies. By knowing the concept of extremism, we can identify the reasons that contributed to the existence of extremism as a phenomenon, on the one hand; on the other hand, to clarify the role of women in combating extremism and developing effective solutions to reduce this phenomenon. As women play a major role in society, starting from the family to educa

ABSTRACT Studying the positive and negative effects resulted from the industrial projects and laying down the comprehensive planning bases to the urban development projects which insure retaining the social, economic and environmental development, taking in to consternation the time factor within the planning process which is considered the most important factor that determine the extent of the efficient selection to the site and not interpenetrate in the industrial activities and efficiency and calculating its future expansions away from the residential areas. It is more favorable to plan the industrial areas of apparent pollution outside the bounds of the basic plan to limit the negative effects on the environment and providing

The reason for studying (The secret of Repentance and Confession in Christianity) goes back to the deep roots of repentance in all religions, specially the three revealed religions, and those who adhere to them. The human psych by nature is incessantly demanding sins and the wrong deeds. It is in need of repentance which God has opened for them. Almighty God is happy when his creatures repent and refrain from sinning. This is the reason for success in life and the hereafter and the principle of the happiness. It is also a condition for the good course. Therefore, man should refrain from sinning and feel regret for committing sins forever.