The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied aspect of the research, a number of conclusions were reached, the most important of which are: Existence of policies and procedures in the quality control system designed by the Federal Office of Financial Supervision that give reasonable assurance that auditors comply with the standards and rules of ethical and professional behaviour, The researcher made a number of recommendations, including: Allocating an auditor and his assistants for each audit task to be implemented, with conditions defining the features and characteristics of the head and members of the work team that are compatible with the nature of the audit process entrusted to them to perform.
أن أزدياد أعداد الطلبة في معظم دول العالم ، والتوسع في التعليم العالي ، أدى الى أستيعاب أعداد كبيرة في المؤسسات التعليمية من حملة الشهادات العليا الماجستير خاصة والدكتوراه ، وأن برامج الدراسات العليا وضعت لأعداد باحثين مختصين في مجالات عدة منها التدريس وما يتطلبه من مهارات مختلفة ، فأن قسماً منهم ليست لديه المعرفة النظرية والتطبيق العملي والمهارات اللازمة لأستخدام طرائق التدريس والتقنيات التربوية أث
... Show Moreتعد البرمجة الخطية عاملاً مؤثراً وفعالاً في عملية صنع و إتخاذ القرار عندما تكون الموارد متاحة أو متوفرة لكي تعطي أهدافاً معينة ، وتكمن البرمجة الخطية في حل وتقييم الانشطة أو الفعاليات عند تطبيق إحدى أدواتها وهي الطريقة المبسطة العامة ، التي يكون فيها الحل مقبولاً (ممكناً) ويجب التوصل الى الحل الامثل عندها تسمى بالطريقة المبسطة الاولية أو يكون الحل فيها أمثلاً ويجب التوصل الى الحل الم
... Show More
السياسة الروسية في الشرق الاوسط الكبير او (فن اقامة علاقات الصداقة مع كل دول العالم)
Audio-visual detection and recognition system is thought to become the most promising methods for many applications includes surveillance, speech recognition, eavesdropping devices, intelligence operations, etc. In the recent field of human recognition, the majority of the research be- coming performed presently is focused on the reidentification of various body images taken by several cameras or its focuses on recognized audio-only. However, in some cases these traditional methods can- not be useful when used alone such as in indoor surveillance systems, that are installed close to the ceiling and capture images right from above in a downwards direction and in some cases people don't look straight the cameras or it cannot be added in some
... Show MoreOptimum allocation of water for restoration of Iraqi marshes is essential for different related authorities. Abo-Ziriq marsh area about 120 km2 is situated 40 km east of Al-Nassryia city. After comparing the measured annual water qualities with the Iraqi standards for surface water quality evaluation, Abo-Ziriq marsh water quality was in acceptable limit. Hydro balance computation were done for each month by using interface among the HEC-RAS, HEC-GeoRAS and ArcView GIS software and built a number of eco-hydro relationships to simulate the marsh ecosystem by using HEC-EFM program to estimate water allocation adequate for ecosystem requirement and constructs a GIS hydraulic reference map to show inundation area, depth grid and velocity dis
... Show More
(2)
Image fusion is one of the most important techniques in digital image processing, includes the development of software to make the integration of multiple sets of data for the same location; It is one of the new fields adopted in solve the problems of the digital image, and produce high-quality images contains on more information for the purposes of interpretation, classification, segmentation and compression, etc. In this research, there is a solution of problems faced by different digital images such as multi focus images through a simulation process using the camera to the work of the fuse of various digital images based on previously adopted fusion techniques such as arithmetic techniques (BT, CNT and MLT), statistical techniques (LMM,
... Show More
تضمّنت الاسطوغرافيا العثمانية التركية حول ثيمة محمية الج ا زئر في -
الفترة العثمانية مؤلفات صُبغت بعضيا بطابع الموالاة والتحيّز
تعدُّ حقوق الإنسان من الأمور التي حثّ الدين الإسلامي على احترامها ومن الأمور غير مسموح المساس بها ، وإنّ إغفالها أو إهمالها أو تضييعها يؤدي الى نتائج خطرة