This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed questionnaire commensurate with the variables of the research problem and hypotheses. Questionnaire was distributed to the auditors of financial statements in the Audit Court, which reached number (100) questionnaire, the responses were (82) questionnaire are analyzed, representing a ratio of (82%). The most important results of the search importance of the use of professional judgment (Profile) to the auditor, including risk of bias and the inability to measure the risk of audit and was the method of selecting a plan preview that fit with the goal of choice, and select each of the size of the community in question and the sample size is appropriate, selection of of sample in a manner ensure the safety of their representation of the community it was drawn, that the application of the style of statistical sampling in an environment audit requires the auditor to be aware of the mechanisms for implementation of this method is sufficient to plan the audit process, taking into account the lack of bias in order to give each individual the same chance to be among the sample, as well as need to take into account the objectives of sampling and the characteristics of the society that will be taken from the sample and the nature of evidence required.
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
The political system during the reign of Imam Ali (peace be upon him) was based on explicit openness in its features and objectives away from misinformation, and built its foundations and foundations on the Koranic legislation, and enacted by the Prophet (peace be upon him), and the decent legislation required by humanity
Praise be to God, Lord of the Worlds, and prayers and peace be upon our master and beloved Muhammad and all his family and companions. As for what follows:
Модальные частицы это служебные слова, которые служат в
предложении для выражении различных оттенков значений и
представляют собой продукт сложных изме- нений грамматического
строя русского языка.
Явно категория модальных частиц тесно соприкасается с
частями речи и частицами ((Модальность в русском языка
выражается формами наклонений, а так же лексическими
средствами-модальными словами и
ان تحقيق التطوير المطلوب في التعليم الجامعي يستلزم القيام ببحوث علمية تساعد في الوصول الى معادلات سليمة لأحداثه، وتجنب سلبيات التغيير غير المدروس وغير المخطط علميا ، والبحث الحالي هو محاولة في هذا الأتجاه، ويهتم بوضع خطوط عريضة تتضمن مجموعة الآراء والأفكار والتوجهات ذات الاهمية لتطوير دور التعليم العالي في تنمية العلم والتكنولوجيا، والتنمية البشرية ، أيضا في توجيه
... Show MoreUsing 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.
In this research I like to shed light on the mind because of its importance because it is what distinguishes Human from all other animals and that the question and status comes from his role in the formulation of knowledge and science where the machers agreed that the word of mind in its general sense is the source of thought and thought and the instrument of faith and philosophy , Then to the statement of the various stages pass
... Show MoreBohemia AL-Kharab for Salah Salah Which contain 477Paper deal With History of Nathion This Novel Has a different styl from another IraQis Novels, this Novel has no conversation this is the basic reason Which hav this research .
The novel have 3 versions , the first one deal with explain the text in different ways , the second contains the realation ship between the text and the reader .
Which appear very clear in novel from up to down , whil the third one and the last explaine
The hermonologiq
The time bylose the relation in the novel.
The last thing is the conclusion which has the simple things conclude by the researcher from several readings to the novel
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... Show Moreخليفة بن خياط بن خليفة الشيباني ألليثي العصفري البصري، أبو عمرو، ويعرف بشَبَابه، الفقيه، المُحدَث، الأديب، المؤرخ، النسَابة، وهو سليل أسرةِ اشتهر أبناؤها بالعلم، وأنجبت عدداً من العلماء الأفاضل، الذين عرفوا في ميادين مختلفة، فالجد والأب والحفيد، علماء محدَثون، وبرزوا في علوم عدة ، كان متقناً وعالماً بأيام الناس.
يتناول البحث الحماية المدنية للمستهلك في المرحلة السابقة على التعاقد الالكتروني