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.
Praise be to God, Lord of the worlds, and the outcome is for the righteous, and prayers and peace be upon the author of the clear communication, to whom was revealed the saying of the Lord of the worlds (And We have sent down to you the message that you may make clear to the people what has been sent down to them, and that they may reflect.)
His family, companions and followers, as for what follows:
Among the Qur’anic studies related to Islamic matters, ancient and modern, (the clear and similar in the Holy Qur’an), and due to the importance of the topic, we found the attention of scholars to it.
With many studies and research on it, and their efforts in overcoming its major obstacles, you will not find a scho
... Show MoreThe aim of this work is to perform an experimental study for the effect of forced vertical vibrations on free convection heat transfer coefficient, from flat plate made of Aluminum with dimension (300 Length*100 Width*3 thickness mm).It's heated under a constant heat flux of (250-1500 W/m2 ) upward. The flat plate was located horizontally or inclined in multiple angles at rang of (0o , 30o , 45o 60o ، 90o ). The experimental study is carried out at a range of frequency (2-16 Hz) ، the amplitude at the range of (1.63-7.16 mm), and the Rayleigh number at the rang (138.991< Ra <487.275).
The results of this study show that, the relation between the heat transfer coefficient and the amplitude of vibration is incrementally for incl
يهدف هذا البحث الى معرفة دور وتأثير برامج المشاركة في مقدرات الموارد البشرية ، ولغرض قياس ذلك فقد تم تحديد ابعاد هذين المتغيرين من خلال الاعتماد على مقاييس لهذا الغرض، وتم اختيار وزارة التعليم العالي والبحث العلمي/ جهاز الاشراف والتقويم العلمي كونها من الدوائر المهمة في الوزارة ويضم عدد كبير من الافراد في مستويات تنظيمية مختلفة لغرض الاجابة على الاستبانة التي اعدت لغرض القياس والوصول الى النتائج وتحقيق
... Show MoreMost vegetation’s are Land cover (LC) for the globe, and there is an increased attention to plants since they represent an element of balance to natural ecology and maintain the natural balance of rapid changes due to systematic and random human uses, including the subject of the current study (Bassia eriophora ) Which represent an essential part of the United Nations system for land cover classification (LCCS), developed by the World Food Organization (FAO) and the world Organization for environmental program (UNEP), to observe basic environmental elements with modern techniques. Although this plant is distributed all over Iraq, we found that this plant exists primarily in the middle
... Show MoreThis research aims to study and evaluate the reality of the Iraqi banks in terms of how they cope with the risks of the banking business, specifically banking operational risks, and to develop a model integrated to define, identify, measure and mitigate the impact of these risks on according to the Basel Committee requirements II about the dangers of Alchgal.uchir major search to the presence of weak results in the Iraqi banks in understanding and defining and measuring operational risks and not hedged properly, which avoids those banks operating losses as well as the results show there is a shortage in the equation of capital adequacy applied by the Iraqi banks because of non-observance of the minimum capital required to counter the ris
... Show MoreThis research is represented by exploring the experience of "the theater of the oppressed" by (Augusto Boal) as an experiment that represents a different aesthetic pattern in the presentation of theatrical performance which is in contrast with the Aristotelian and Brechtian patterns, and as a result of the increasing problems of the individual in societies according to his needs and an attempt to express the suffering of human and the loss of his rights in general.
The research also tries to uncover the power of identification and the alienation of existence in the theater of the oppressed as that power, with its diversity of legal, legitimate, religious, political, economic and social capabilities has become a burden instead of being
The research has deal with the relationship between organizational justice and empowerment and their impact on the achievement of organizational commitment in the office of Labour and Vocational Training. To study the research problem which is represented a sense that employees with low levels of organizational justice and empowerment and the reflection on the organizational commitment of the employees, so that Has been collecting data and information relating to research by designing a questionnaire, were distributed to a sample of (50) people in the office mentioned, and the results of the study to confirm the research hypotheses. and the key results of the research was the presence of correlation relationships and the effect o
... Show MoreIn this study; the genus of Sinoxylon Duftschmid, 1825 (Coleoptera, Bostrichidae) was revised. There were 3 species registered in our investigations: S. anale Lesne, 1897; S. ceratoniae (Linnaeus, 1758) and S. muricatum (Olivier, 1790), the last species was redescribed as being found for the first time for the Iraqi faunal insects. Key to the species were constructed and supported by figures of the main diagnostic characters and some morphological features.