There are many characters which belong to small & medium projects, this is not relate to their size only but also to its quality charchcters & the quantities indicators.

There is a focus in the ownership, management, Resources beside the limited internal control system.

 the auditor must put his program according to the project’s circumstance, so auditing the small projects differs than other projects which maybe is less complex and done by limited persons

This research aims to show the responsibility of certified public accountant in evaluation the risks of the small & medium projects through depending the audit- based risk program which develop the useful information.

الحركات الاسلامية في ظل الوضع الدولي الجديد

اسباب تفرد استخدام خط النسخ في تصميم الحروف الطباعية

In the light of the globalization Which surrounds the business environment and whose impact has been reflected on industrial economic units  the whole world has become a single market that affects its variables on all units and is affected by the economic contribution of each economic unit as much as its share. The problem of this research is that the use of Pareto analysis enables industrial economic units to diagnose the risks surrounding them , so the main objective of the research was to classify risks into both internal and external types and identify any risks that require more attention.

The research was based on the hypothesis that Pareto analysis used, risks can be identified and addressed before they occur.

The science of exegesis was started by the first teacher, the Holy Prophet, and then further developed in various methods and approaches through history

The research includes a bout IL- IQulle , and their role in scientific of the Islamic – Arabic civilization , for Dr. Khlood M.Namma the proff in the collage of education for woman , Baghdad university , History department

substitution is considered a method of meaning enrichment and is a formal substitution for the letter or the word inside the text, and it is an expression substitution that is a replacement of an element of a text with a formal or graphic element, and a substitution of a latter form by a previous vocalization, thus it results in a cohesive expression. Replacement inside the text happens through the existing relation between the word or the letter and the form within the phenomenon that is based on enhancing the meaning in a way that delimits the context. There are many studies and researches written about replacement, especially in the textual linguistics that focused on the literary and linguistic texts. Hence, the researcher found that

 Using religious characters which come from religion is a significant means that poets applied in their texts. The Iraqi poet Adib Kamal Aldin applied religious characters as an active means helping the theme of the text and playing a great role in expanding the meanings and their implications in the text. 

     Arab and Muslim scholars have made influential contributions to the development of mathematics by providing it with many achievements and inventions. This research presents the most important of these achievements and assistance in mathematics during the period of the Islamic Renaissance for different Arab and Muslim Scholars. One of the clearest and most prominent examples of these achievements is the establishment of the science of algebra and the discovery of zero and added to the numbers by the Muslim Scholar of Al-Khwarizmi, which facilitated the solution of many arithmetic problems and issues to this day.

The working of the some designer was recognize by the Production and introduction of the design which have special stemp and style determind by the experience and the Knowledge ability for the Designer which change the ordinaries shape to the develops shaps bening ideas and new meanings un known to the viewen make the design at high level of creative and the designer acquest experiennce and new skill in his way for the designs and the art march-out which clearly demonstrate on all the graphical work so the high research conserned on the knowledge and detect about the methods constructing of the ability and expernence for the graphic designer become it is decisive worker in effective or net effective the designers work and any consist whi