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.
Despite all the possibilities, owned by Iraq for the production of fish, but there is low in the level of production and in the rate of per capita consumption is due to inter alia, the weakness of investment, stop government support, a significant decline in the quantities of water, the high proportion of salinity and the proportion of pollution in the water, the use of means and fishing methods are primitive, weak laws and legislation, the policy of dumping markets imported products. Despite all this research has shown that there are investment opportunities very large in this sector through the size of the market and the absorptive capacity and the growth of per capita income and cultural revelation
Those human societies, which based on pluralism and cultural diversity, can be handled with completely consciously، when converting the contradiction to integration and the collision to coexistence and the transition from intolerance to tolerance. This diversity in communities make individuals differ acconding to the following:
1- The requirements of human nature.
Literary heritage and its employment in poetry has received the attention of poets, and they have employed it in their literary texts, as this employment is one of the oldest phenomena in Arabic literature, that the inspiration of this heritage in texts through the overlap of their texts with previous texts, and no poet neglected the importance of this employment. The ancient critics determined that the poet’s special culture is represented in the necessity of taking from the ancients, and this taking is the reference from which the poet draws his material and idea, as well as to clarify the meaning and its significance
That is feared we frequent urgent calls from Islamic scholars and leaders of the Muslim faithful to their religion and nation to a culturally، economically، politically and militarily Muslim communities، in response to the call of the divine stones in the sit-rope of God and taking the greatest causes of strength and stamina، pride and empowerment
The humanize appeared in Arabic poetry before Islam and it was not limited with on sensations but it even included the morals
Jean-Paul Sartre est la figure principale de l’existentialisme au XXe siècle et spécialement à partir des années cinquante. En partant du travail dans les lycées dans les années trente comme professeur de philosophie, passant par la guerre qui l’obligeait à rester comme témoin passif jusqu’à de l’après guerre avec la naissance de l’existentialisme, Sartre déploie tous ses efforts pour une référence intellectuelle majeure sur tous les fronts: littéraire, philosophique et politique. Dans tous ses livres Sartre aborde le statut de la littérature des idées et de l’écrivain dans la société. Il apparait comme un réactionnaire qui cherche à « régler ses comptes avec le milieu bourgeois dans leq
... Show Moreالسياسة في الفلسفة الاسلامية : الفكر السياسي عند الفارابي
According to Bowens Family systems theory self – differentiation defiance as a
construct that consists of two interrelated abilities : the first is an intrapsychic
ability to distinguish between the thoughts and feelings , and an inter personal
ability to maintain connections with others while achieving an autonomous self .
The present research concerned in testing the hypothesis of marital similarity
(people married persons with the same level of self – differentiation).
The present research aimed to:
1. Measures self – differentiation of university officers .
2. Measures self - differentiation of sample husbands' .
3. Measures self - differentiation of sample wives .
4. Acquaint to the relation betwe
Islam has paid great deal of attention to land issue where has been
considered most resources for providing Muslims with water and food and
building on that we notice that the Islamic government worked hardly to give
attention ton the land especially newly included under control of Muslims
especially that they had got with out fighting or bloodshed but had been
included via reconciliation with the landlords so the Muslims had share in that
would be taken either in cash or in materials in a value would be differentiated
following several issues like type of harvest and method of watering the land
and religion of the landlords.
So Muslims had listed laws and rules that enable them typical investment
for that l