The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was concluded that the financial interests of the auditor with the client could affect the independence of the auditor, and that the risks of self-revision may affect the independence of that auditor also, and that unprofessional harmony and the auditor's defense of the client's interests can also affect the independence Checker.
Drawbacks of Implementing Electronic Management in the Ministry of Education (A sample: Oman Educational Portal) from the Point of View of IT Staff. The study aimed at discovering the drawbacks of implementing electronic management in the Ministry of Education (a sample: Oman Educational Portal) from the point of view of IT staff, and that is by answering the following questions: - What are the main drawbacks (administrative, financial, technical and drawbacks related to human resources) that hinder implementing the electronic management in the Ministry of Education (a sample: Oman Educational Portal) from the point of view of IT staff? - Are there any statistical significance differences at the level (0.05) between study samples on the
... Show MoreThe research aimed to study the role that the media play in shaping the public knowledge of human rights issues among the people of Kirkuk, which will be the focus of the study. The research was conducted by applying a survey panel to a random sample of the city's audience. The research dealt with the theoretical aspect of a theory that relied on the media, and the loans provided by the theory, on the basis of which the research was conducted and the research problem was determined based on a major question: What is the role that the mass media play in developing the knowledge of members of the public on human rights and the relationship between the intensity of view in that, as well as the identification of the effect of two variables G
... Show MoreThis research submitted to be a clear form for a city has famous civilization extended many centuries , made its obvious stamps & prominent for eyesight through what left us of edifices stated witnesses of Islamic cities , that are distinguished from others by its model , engineering of buildings that are taken special characteristics display thought creativity features & Islamic Arabian art , and this research clarifies from thought & design of Al-Hajjaj in building Wasit City that appeared as a result from the political conditions that Iraq faced them in general , and Al-Hajjaj in particular , the increasing of revolutions from different governorates
ابعاد الجودة في السيطرة على العدوى المكتسبة في المستشفيات الحكومية العراقية: دراسة تقويمية
The research aims to study the basic concepts of the underwriting policy with its various indicators. The researcher studies the underwriting policy with its various indicators (sex, health status, age of the insured, insurance amount, The method of acceptance, payment method, and duration of insurance) where each of these indicators constitute an important factor in the productivity of life insurance policies, where the productivity of life insurance policies face many difficulties because insurance is a service and not a tangible material commodity and its benefits and not current. Therefore, the life insurance company needs to use a prudent underwriting policy so as not to endanger its financial position due to the expansion of the un
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Abstract
Due to the momentum of winning in the streets of the city of Baghdad as a result of the large number of checkpoints so felt researcher to conduct a field visit to find out the main reasons that led to this congestion and to find practical solutions to mitigate wastage winning the arrival time citizen to where you want the least possible time.
This research aims to overcome the difficulties experienced by citizens to reach their places of work and reduce waste at the time of service and waiting time as well as reduce the cost of waiting.
Has emerged study a set of conclusions, including the use of model queue (G / G / C) and the mome
... Show MoreFor the premature termination of the contract is the creditor’s ability to request the termination of the contract due to the debtor’s breach of the execution date based on the debtor’s explicitness not to perform upon the occurrence of this date or because of a presumption proving that breach. Or return it to the extent of the creditor’s ability to prove what he claims, and thus the burden of proof falls on the creditor.
There is no difficulty in proving the debtor's declaration of non-performance, but the difficulty lies in proving the perceived breach in the future, that is, the creditor concludes earlier on the date of implementation that the debtor will breach his obligation and therefore the creditor does not obtain
... Show MoreMedia writing is accuracy writing. Clarity and concision are its predominant features. It is a writing that goes straight to the essence because it has no time to waste. Furthermore, it must be as accurate as scientific writing. It is destined for the average reader and has to be understood by everyone. However, it can be as elegant as literary writing. The variety in its forms of expression does not prevent media writing from having its own amplitude.
In short, this study is a practical approach that aims at studying different kinds of writing styles and identifying the specificity of media writing using some patterns and examples
Mercifulness is a trait of civilization, humanity, and a moral value in society, because it has an impact on social life and its role in spreading interdependence, joint liability, and solidarity among people. Mercifulness means spreading mercy, synergy, sympathy, and cooperation. Generally, a society that enjoys strong ties tends to have a kind of stability and development, as well as, is able to face the economic, political, and security crises. Conversely, a weak society leads to weak social cohesion and weak community infrastructure that is more vulnerable to social, economic, and political instability. Thus, this is the aim of the research that has used a social survey method applied to a sample of respondents who have reached (300)
... Show MoreHusain as a king of Iraq.
This paper deals with the British communication with faisel . then Winston Churchill's speech in British common house .then fodlowed by arriving faisal to Iraq after that the referend um faisel .
The his claims of British maneuver lastly coronation on faisal & his inauguration as a king of Iraq.