The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.
يسعى البحث الموسوم (الحياد الإعلامي في القنوات الفضائية-دراسة نظرية) إلى معرفة مفهوم وأهمية الحياد الإعلامي وكذلك معرفة المعايير والمرتكزات التي يعتمد عليها القائم بالاتصال لتحقيق الحياد الإعلامي، ويعد هذا البحث من البحوث الوصفية التي تبحث في وصف الظاهرة العلمية، واستعمل الباحث منهج المسح في البحث عن المعلومات التي تخص الظاهرة الإعلامية (الحياد الإعلامي). ومن أهم النتائج التي توصل إليها الباحث أن مفهو
... Show Moreملخص البحث
من خلال استع ا رض قضية الإيمان بالقدر والبحث فييا، نجد أنيا قضية أصولية
ميمة ، فيي ركن من أركان الإيمان لا يصح الإيمان إلى بيا، وعميو فإن من واجبنا
الإيمان بالقدر والتمسك بو لأنو أساس ىذه الحياة. واىم ما نخمص اليو من ىذا
البحث ىو الاجابة عن مسألة أُثيرت قديماً، وتثار حديثاً، مفادىا: أنو لا ينبغي الحديث
في مسائل القدر مطمقاً، بحجة أن ذلك يبعث عمى الشك والحيرة، وأن ىذا الباب زلّت
بو أقدام، وض
ملخـــص البحــــث
الحمد لله الذي خلق فسوى والذي قدر فهدى والذي أخرج المرعى فجعله غثاء أحوى , وأصلي وأسلم على النبي المصطفى وآله وصحبه المستكملين الشرفاء , ثم فقد طُرحت قضية المياه وقلتها في فصل الصيف وتعرض منطقة ما للجفاف وخاصة في بلدنا العراق الحبيب, فنطرح بديلاً ألا وهو المياه الجوفية من وجهة نظر قرآنية, سائلين الله تعالى أن يجعل هذا البحث المتواضع سبباً للتفريج عن العباد , وتخفيف ال
... Show MoreGivers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.
This encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.
In this respect the Audit function comes to che
... Show MoreBackground: the activity of acute lymphoblastic leukemia had been observed to correlate with levels of serum lipoproteins
Objective: to evaluate the correlation of serum levels of different types of lipoproteins with activity of the disease in patients with acute lymphoblastic leukemia.
Type of the study: A prospective study.
Methods: A study included patients diagnosed as acute lymphoblastic leukemia, their serum levels of lipoproteins at time of diagnosis, and on relapse were obtained for comparison.
Results: there is significant inverse correlation of activity of acute lymphoblastic leukemia with serum total cholesterol
... Show MoreThis research is a critical methodological study deals with some Quranic verses abrogative,abrogated.
by Ibn al-Jawzi (may Allah have mercy on him) in his book (Tafseer Zad al-Maseer) inin Surah Al-Baqara the in the holy Quraan.
The present research aims to test the effect of cognitive complexity as an independent variable in organizational agility as a responsive variable among the leaders working at the headquarters of the Iraqi Petroleum Products Distribution Company.
To conclude a number of recommendations that contribute in the organizational agility in the company, and due to the importance of this research in public organizations and its notable role in community organizations. The research was carried out on a random sample of 101 individuals out of a total of 308, which represents the high leaders in the company (general managers, head of departments, and division officials). A questionnaire was used as information
... Show MoreThe current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess
... Show MoreAbstract
The research aims to identify the level of effectiveness of the teaching practices of science and mathematics teachers in light of the national framework for future skills in Omani schools. To achieve the objectives of the study, the researchers used the descriptive approach, as he designed a note card consisting of (30) phrases distributed on three axes: basic skills, practical skills, and technical skills. After verifying the validity and reliability of the tools, they were applied to a sample of (116) teachers. The results of the research revealed that the level of effectiveness of the teaching practices of mathematics teachers has recorded a medium degree with a mean (3.05). The results a
... Show More