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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
Mon Jun 04 2012
Journal Name
المؤتمر العلمي الدولي الاول
اهمية بعض القياسات الجسمية والبدنية بمستوى الانجاز الرقمي في فعاليه التجديف (الكاياك) 200م
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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Solve travelling sales man problem by using fuzzy multi-objective linear programming
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   The main focus of this research is to examine the Travelling Salesman Problem (TSP) and the methods used to solve this problem where this problem is considered as one of the combinatorial optimization problems which met wide publicity and attention from the researches for to it's simple formulation and important applications and engagement to the rest of combinatorial problems , which is based on finding the optimal path through known number of cities where the salesman visits each city only once before returning to the city of departure n this research , the benefits  of( FMOLP)   algorithm is employed as one of the best methods to solve the (TSP) problem and the application of the algorithm in conjun

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Crossref
Publication Date
Mon Sep 15 2025
Journal Name
مجلة الانبار للقانون والعلوم السياسية
الصراعات الدولية وانعكاساتها على الامن الانساني في منطقة الشرق الاوسط بعد عام 2003
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تعد ظاهرة الصراعات ظاهرة قديمة كقدم الوجود البشري وهذا يطبق على المستوى الدولي مما يجعل الدول الصغرى هي ساحة تصفيات كما هو الحال في سوريا مما يجعل الامن الانساني فيها معدوم

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
منظومة القيم في الحوار مع المخالف عبر التاريخ: حوارات الصحابة ٪ مع الخوارج أنموذجاً
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The research goes to clarifying the system of values ​​in dialogue with the violator through an inspection of our cultural heritage, and our inherent religious values. Al-Rashidah, and this position is represented in their various and varied dialogues with the Kharijites, whether that was at the beginning of their appearance - as is the case in the dialogue of Ali and Ibn Abbas, may God be pleased with them - or after the formation of their teams and the strength of their thorns, as in the dialogue of Ibn al-Zubayr and Jabir bin Abdullah, may God be pleased with them.

In these dialogues, I found important values ​​in the dialogue, which it is good to draw upon and work on, especially with the extremist currents in our tim

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
آيات الصلاة والزكاة عند المفسر محمد دروزة في كتابه التفسير الحديث دراسة تربوية
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The basic goal of human creation is worship, the Almighty stated: { I created the jinn and mankind only to worship Me} Al-Dhariyat 56.  The basic worships by which we approach Allah Almighty are the praying and zakat, that they are significant because the praying  and zakat mostly come together in numerous Qur’anic verses. Being the praying is a Physical worship while zakat is a financial devotion, they have many educational effects explained by the writer Muhammad Darwaza in his interpretations of these two pillars of Islam that he has chosen them to be the subject of this research

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Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
نظام الكوتا النسوية بوصفه مدخلاً لبناء المجتمع العادل : دراسة في تمكين المرأة الكوردستانية
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It could be said that the essence of the “quota” is the state’s intervene as external power in bringing positive change for the benefit of the disadvantaged women and cultural minorities, and from the perspective that compensatory justice requires dealing differently with the different parties culturally and economically for the benefit of those deprived of them. Practicing of quotas merely, does not mean the full achievement of equality between cultural and sexual components in general, but it’s a big leap towards achieving this crucial goal, since the latter necessarily requires a range of legal and non-legal mechanisms aimed at empowering women and expanding their capabilities as a whole. On the other hand, in the absence of a

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Crossref
Publication Date
Mon Jan 04 2021
Journal Name
مجلة دراسات وبحوث اعلامية مسار
تعرض جمهور مدينة بغداد للقنوات الفضائية الاسلامية المتخصصة ودوره في غرس الثقافة الدينية
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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تحليل فاعلية الشمول المالي لمعالجة الفقر في العراق مع إشارة الى التجربة النيجيرية
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The focus of this research lies in the definition of an important aspect of financial development, which is reflected on the alleviation of poverty in Iraq, namely financial inclusion and then taking the path of achieving a sustainable economy, certainly after reviewing one of the important international experiences in this regard and finally measuring the level of financial inclusion in Iraq and its impact on poverty reduction through the absolute poverty line indicator.

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الأسطول والقوة البحریة في سلطنة عُمان خلال النصف الأول من القرن التاسع عشر
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Development and progress of the fleet and the navy in Oman during
the reign of Sultan Said bin sultan from 1804 to 1856.
It had second level in Arab Gulf and Indian Ocean during the first half
of nineteenth century. The fleet of Oman in this time became after British
fleet.
Several reasons were behind the development of Omani fleet
- First : The aim of Sultan Said was to built a large navy yard in Arab Gulf
and Indian Ocean to encourage him -to made many ships factories.
- Second: Arab Gulf and Indian Ocean within the reign of Sultan Said
wittinsed the confilicts and wars between different forces it drived Sultan Said
to built agood and strong navy.
- Third The main aim of Oman during the reign of Sultan

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
הסיפור העברי באמריקה ברבע השני של המאה ה-20 הסופר שמעון הלקין כדוגמה
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                                      הסיכום

          הסיפורת העברית באמריקה, הייתה קשורה בסביבה מסויימה. גם כן היא קשורה בנושאים מסויימים, ורובם היו מדברים על חיי היהודים באמריקה.

            דמותו של שמעון הלקין קבועה בנפשם של המבקרים כזו של משורר בעי

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