Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

ان العولمة هي ظاهرة العصر وبحكم شمولية ابعادها وعمق اثارها اصبحت قضيتها تثير جدلا واسعا بين الباحثين (واصحاب القرار) متضمنا المصطلح والمفهوم والتجليات والمضمون والوسائل والاهداف، ولقد بدأت ملامح وخصائص هذه الظاهرة تتسارع لتشكل الهندسة الجديدة لاقتصاد القرن الحادي والعشرين وفي ظل هذا الاتجاه نحو تقسيم العمل الدولي ظهرت نتائج ومزايا عكست مديات التغيرات على مجمل الحياة الاقتصادية والاجتماعية للمجتمعا

اشكالية النظرية في العلوم السياسية : مساهمة اولية

اكتشافات النص الروائي واهميته في المعالجة والاخراج

nouns , because deriving these names will lead to eternity which is impossible, and restrict the derivation only in agent nouns from their verbs, and the adjective names from their adjectives with the condition of truth in derivation.
The derivation of “Allah” names was denied due to a creed thoughts, because saying that “Allah” names is derived will not describe the eternal essence of “Allah”, and if it were derived this will make “Allah” is a Compound from his essence and Attributes.
The Al-Zaher people had recant the derivation of the agent nouns by preventing the derivation of “Allah” names because it will make “Allah” is a Compound from his essence and Attributes.
The Al-Zaher people had recant from

Abstract

The population is sets of vocabulary common in character or characters and it’s study subject or research . statistically , this sets is called study population (or abridgement population ) such as set of person or trees of special kind of fruits or animals or product  any country for any commodity through infinite temporal period term ... etc.

The population maybe finite if we can enclose the number of its members such as the students of finite school grade . and maybe infinite if we can not enclose the number of it is members such as stars or aquatic creatures in the sea . when we study any character for population the statistical data is concentrate by two metho

وظائف الدولة (في الفكر السياسي العربي الاسلامي)

This research was carried out to reveal the the technique of the recitation in this story including a preface, introduction, two chapters and the conclusion. the introduction consisted of the problem, significance , purpose and limitations of research. The preface included two paragraphs. The first included a meta-recitation of terminology and semantic. The second paragraph devoted to show the cultural identity of Hussein Rahim. The first chapter aimed to reveal the reality and the imaginary in the story of Na'lat Al Hakawaty (storyteller's curse). The second chapter aimed to study the strange arguments in the story. The research concluded the conclusion by presenting the results for attaching them with the margins, and the references

Abstract The relative pronoun in Hebrew language is an important pronoun use anciently and recently, it developed and it's usage and meanings differed so, it was not confined to the particle "אֲשֶׁר" as a relative pronoun, but beside it appeared other pronouns giving the relative meaning. Hence, the topic of this research was on this basis through studying the relative pronouns in old and modern Hebrew, the way of using them and their connection with preposition particles, as well as studying the relative clause.

احتل موضوع التنمية البشرية منذ مطلع عقد التسعينات من القرن الماضي مكانة مهمة في تقييم تجربة التنمية في دول العالم الثالث بشكل عام، نظراً لتأكيده على عنصر رأس المال البشري ومدى استفادة الانسان من عملية التنمية الاقتصادية.

ونظراً لما تتركه عملية التطورات الديمغرافية من آثار على عملية التنمية الاقتصادية، لذا جاء البحث ليحاول ان يربط بين مفهوم التنمية البشرية واهم المتغيرات المؤثرة فيها الا