Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

The study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.

            The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t

The spread of the Corona virus (COVID-19) has led to the use of public authorities to take a range of preventive measures and preventive measures to reduce and combat its prevalence. Adapt to the new position and reduce the spread of the epidemic, and the most important measures taken by the Sonato authorities are closing of some commercial activities, disrupting transport, domestic and social quarantine , and asylum to the partial option for public utilities.

Cette étude traite d’un sujet vital du droit administratif, qui fait l’objet de l’intervention du juge des contrats dans l'exécution des contrats administratifs à travers recours des contentieux pleins concernant des litiges des contrats administratifs. Cette intervention prévoit la sanction appropriée des manquements de contrat afin de parvenir à la bonne exécution du contrat.

L’étude commence par examiner le premier aspect de l’intervention du juge, c’est-à-dire l’intervention indirecte, à travers l'action en responsabilité contractuelle d’abord, et la recours en interprétation du contrat ensuite. Alors que la deuxième apparition de l'intervention, il concerne l'intervention directe du juge administ

Language Teaching & Leaning Problems at the Iraqi university level: Image & Reality

סיכום

   המשבר הוא מצב מצוי רב בחברת המדינות אחרי המלחמות  והשינויים הגדולים במאה העשרים, ומשבר הזהות הוא ממשברי המאה העשרים שזכה בהתעניינות רבה בכל תחומי המדעים האנושיים, ומהם תחום הספרות. ובספרות העברית היה הסופר א. ב. יהושע מהסופרים החשובים שהתעניין בנושא הזהות בישות הציונית, הוא התווכח בנושא ביצירותיו, ראיוניו ורוב הכנסים התרבותיים והפוליטיים שנכח אותם, הוא השתמש באסכולה ספרותית מאו

In the era of the digital economy, public organizations need to consolidation the capabilities of entrepreneurial alertness to reduce the risks of sudden transformations and changes, and to find effective mechanisms to discover and invest in environmental opportunities proactively, as this concern has become a knowledge gap in public sector institutions, the current research aims to identify the role of digital competence in influencing on entrepreneurial alertness in the Central Bank of Iraq (CBI), the descriptive analytical approach was used as a research method to describe and analyze the main research variables. digital competence as an explanatory variable includes three dimensions: digital infrastructure, digital integration, and d

     The importance of the research lies in the description of war within the framework of international law and Islamic jurisprudence, the extent of its legality, and an attempt to highlight the legal value of the rules of human conduct in the war for which Islamic Sharia has established, and how it dealt with some categories of fighters (prisoners for example), and comparing it with the international conventions and treaties regulating this conduct in the field of international humanitarian law.

      As for the research problem, it is an attempt to establish the rules of human behavior in war, which came in The Hagu