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The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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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.

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Publication Date
Sun Aug 30 2020
Journal Name
Arab Science Heritage Journal
حرية المرأة في فكر نزيهة الدليمي (دراسة تاريخية)
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    This research discussed the freedom of Iraqi women in the thought of Dr. Nazeeha Al-Dulaimi.

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Publication Date
Sun Oct 06 2019
Journal Name
دار الضياء للطباعة والتصميم
موسوعة الدراسات العاملية في المجال الرياضي ( الجزء الثاني )
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أن الكتاب في مجال الاختبارات والقياس والإحصاء الرياضي والذي صيغ بطريقة مبسطة وعلى وفق الفعالية التي تم تناولها بالبحث والدراسة سواء أكانت الدراسة في الجانب البدني أو المهاري أو الوظيفي للعبة أو تبحث في المواصفات الجسمية من ناحيتي القياسات والأدلة الجسمية وكل بصورة منفردة ، أو بصورة دراسة مركبة من ناحية تناول القياسات الجسمية مع المتغيرات البدنية لفعالية ما على سبيل المثال وتناولهما في دراسة واحدة أو تناول

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
الثروة السمكية في العراق الواقع و الآفاق المستقبلية
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Despite all the possibilities, owned by Iraq for the production of fish, but there is low in the level of production and in the rate of per capita consumption is due to inter alia, the weakness of investment, stop government support, a significant decline in the quantities of water, the high proportion of salinity and the proportion of pollution in the water, the use of means and fishing methods are primitive, weak laws and legislation, the policy of dumping markets imported products. Despite all this research has shown that there are investment opportunities very large in this sector through the size of the market and the absorptive capacity and the growth of per capita income and cultural revelation

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
مرجعية الموروث الشعري في شعر ابي إسحاق الغزي
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Literary heritage and its employment in poetry has received the attention of poets, and they have employed it in their literary texts, as this employment is one of the oldest phenomena in Arabic literature, that the inspiration of this heritage in texts through the overlap of their texts with previous texts, and no poet neglected the importance of this employment.  The ancient critics determined that the poet’s special culture is represented in the necessity of taking from the ancients, and this taking is the reference from which the poet draws his material and idea, as well as to clarify the meaning and its significance

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
عمارة عمارة القلاع وتخطيطها في العراق (دراسة مقارنة)
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This paper shed light on castles in Iraq through Othman reign to know their sorts , and studying planning concentrating on the nature of architecture , this is a serious trying to study and important  side of military architecture in Iraq with its reasons of building them which had related with political, military , social ,and economical circumstances of country . 

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Publication Date
Wed Jan 02 2008
Journal Name
Political Sciences Journal
الامن الجماعي في اسيا ... بقلم : لونيك فرو وار
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الامن الجماعي في اسيا .. بقلم : لونيك فرو وار

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Publication Date
Tue Oct 05 2021
Journal Name
Arab Science Heritage Journal
العلاقةُ بينَ النّفيِ والتّوكيدِ في الصّناعةِ النّحويّةِ والمعنى
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    If the syntactic structure is a reflection of what is in the mind of the creator of synergies

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Publication Date
Thu Dec 01 2022
Journal Name
مجلة السبط
الهوية الوطنية في فكر الإمام محمد تقي الشيرازي
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يناقش هذه البحث فكرة الهوية الوطنية العراقية عند الإمام محمد تقي الشيرازي، والوقوف على دراسة سيرته الذاتية والعلمية، وتحديد مواقفه السياسية، ورؤيته لفكرة الهوية الوطنية العراقية، من خلال البحث والتحليل لأبرز مواقفه ورسائله وافكاره السياسية.

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Publication Date
Wed Feb 06 2019
Journal Name
Journal Of The College Of Education For Women
الأراضي المفتوحة صلحاً في عصر الرسول والخلفاء الراشدین
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Islam has paid great deal of attention to land issue where has been
considered most resources for providing Muslims with water and food and
building on that we notice that the Islamic government worked hardly to give
attention ton the land especially newly included under control of Muslims
especially that they had got with out fighting or bloodshed but had been
included via reconciliation with the landlords so the Muslims had share in that
would be taken either in cash or in materials in a value would be differentiated
following several issues like type of harvest and method of watering the land
and religion of the landlords.
So Muslims had listed laws and rules that enable them typical investment
for that l

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Publication Date
Sun Apr 28 2019
Journal Name
Arab Science Heritage Journal
الاراء الآراء والمعتقدات والتسميات الشعبية في مناخ العراق
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This research aims to present a range of views and beliefs about the climate that have prevailed spontaneously in the Iraqi society and, whether agricultural or Bedouin communities and even popular communities within cities.

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