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.
هدفت الدراسة الى تحديد الكفايات التدريسية اللازمة للطالبات- المدرسات من وجهة نظرهن وذلك للتعرف على مدى حاجتهن لهذه الكفايات التدريسية التي ينبغي امتلاكها لتحقيق الاهداف المنشودة.أشتملت عينة البحث على(100) طالبة من جامعة بغداد/كلية التربية للبنات/قسم التاريخ.تم اعداد اداة البحث وهي أستبانة مكونة من (43) فقرة خماسية البدائل هي (موافقة بشدة، موافقة،مترددة،غير موافقة،غير موافقة بشدة) موزعة على
... Show Moreخضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا
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The problem with research lies in hiding the Hanbali approach in building long and short travel provisions, as well as hiding some provisions relating to short travel that are not provided for by the jurists of Hanbali (in their books).
The research aims to demonstrate the approach and standards on which they based the long and short travel provisions, as well as to reflect the provisions of some of the issues that are silent on long and short travel, with evidence and significance.
The research included a preface and two researches, the researcher in the preface talked about the reality of long and short travel, in the first research on the approach of ha
... Show MoreThe problem of the present study lies in the challenges that college education especially that concerns the quality of college teachers performance and developing the level of educational process quality.
This study aimed at constructing a vision the researchers have constructed depending on the standards of performance quality represented by Deming's quality course. The researchers presented a number of skills that should be existed in the performance of college teacher through using the analytic and constructing approach in imagining this drawing to develop performance.
The study results represented by a number of efficiencies that college teachers shoul
... Show Moreيمر عالمنا المعاصر اليوم بمرحلة من التطور والتغيير السريعين لم يسبق له أن مر بهما فـي تاريخ البشرية ، ويشمل مظاهر الحياة الأنسانية والأقتصادية والعلمية والتربويـة والنفسية وغير ذلك . وتختلف سرعة هذا التغيير من مجتمع الـى مجتمع آخر , وأدى هذا الى تراكم كميات كبيرة من المعلومات .
لقد أكد الكثير مـن التربويين أن التطور التكنولوجي فـي ال
... Show Moreان مرتكزات السياسة الخارجية العراقية لمرحلة ما بعد العام 2003 قد عكست توجهات ايجابية قادت الى صياغة مجموعة من الرؤى والتصورات الاستراتيجية الجديدة التي افضت الى اعتماد وتوظيف الوسائل والقنوات الدبلوماسية بوصفها وسائل فعالة وبطريقة متكاملة ومتوازنة من اجل تعزيز مستويات الاداء الفعلي وتحقيق جميع الاهداف المستقبلية للسياسة الخارجية العراقية في ضوء صياغة معادلة مفادها: تدعيم وترصين اداء مؤسسات صنع السياسة ال
... Show Moreمجتمع مدني ام مجتمع اهلي ؟ دراسة لواقع المجتمع المدني في البلدان العربية
Find aimed to reveal the teaching practices of the teaching faculties of education departments of the University of Baghdad in the light of the motives of learning from the perspective of students . Researcher selected the research community in a deliberate humanitarian sections of students and faculties of education for girls and IbnRushd . Ed reached basic research sample ( 400 ) students were numbers search tool questionnaire , and included (30) paragraph . In processors statistical data , use the weighted average and the weight percentile , results have shown that it is more paragraphs which received wide acceptance from the viewpoint of students ( do not make fun of the students' answers wrong but corrects and discussed with them )
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