Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa

يعد الرثاء أساساً من أسس الموروث الشعري العربي، وهو باب من أبواب الشعر الرئيسة. وقد وجد الإنسان فيه بغيته في التعبير عن مكنون نفسه ساعة تكتظ بالألم، ومنفذاً يخرج منه لواعجه وأشجانه إلى الخارج في شكل تعبيري يحرر الدمعة، ويعاتب الموت. والرثاء غرض متطور ينمو مع نمو المجتمع والحياة ويسجل التغيير الذي يحصل في كل مرحلة من مراحل التاريخ، وهو نتيجة مهمة من نتائج اصطدام الشاعر بالحياة والأحداث. لهذا وقع اختياري على شع

The problem of the tagged research (experimentation in the works of the artist Muhammad al-Kinani is an analytical study) dealt with the nature of the concept of experimentation and its work in the works of Muhammad al-Kinani. Which adopts the removal of the concept of style and artistic style and takes the experience away from the pattern of repetition The importance of the research comes through the identification of the materials founding the artistic work. The current research benefits the specialists in the field of arts from the students of studies with a new and renewed formulation of creativity. The research objectives shed light on the contemporary experiences of the artist Muhammad Al-Kinani and its importance in benefiting res

Perhaps it is of paramount importance for researchers to present grammatical topics with a uniqueness that distinguishes them from everything else that may overlap with them, and a specificity that distances them from much of what may be thought to be similar to them or similar to them. The subject pronoun is one of these topics that should be considered. Due to the uniqueness of this pronoun among the rest of the family of pronouns, with features and adverbs that deserve research and study, and then analysis and treatment; Because of its scientific value, it goes hand in hand with other pronouns. This topic would not have drawn my attention or received much of it had it not raised some fundamental questions, including, f

The importance of the heritage of the Iraqi heavy symbolism and connotations where contacted habits rights and beliefs from antiquity to the present, in addition to being represented with data aesthetic it is an expression philosophical concepts associated implications incentives cultural aesthetic of the content of the intellectual including contents of semantics and symbols and the dimensions of the meanings Sayings , to turn form a legacy popularly moving window to communicate worth studying its details and search function on the character and identity and origins . Where have emerged in recent years, a phenomenon characterized by inventing new designs by modernist styles that have entered into technical system design and effectivenes

The problem of poverty and deprivation constitute a humanitarian tragedy and its continuation may threaten the political achievements reached by the State. Iraq, in particular, and although he is one of the very rich countries due to availability of huge economic wealth, poverty indicators are still high. In addition, the main factor in the decline in the standard of living due to the weakness of the government's performance in the delivery of public services of water, electricity and sanitation. Thus, the guide for human development has been addressed which express the achievements that the state can be achieved both on a physical level or on the human level, so in order to put appropriate strategies and policies aimed at elimin

The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

This research deals with number of novels for Marguerit Doras , specially A Bridge Towards Basfic and The Lover . we specialize the first chapter for discussing a very important issue , which is the Maraguerit Doras novelist world in another word the most important themes . that we discuss and through that we tried to clerify the privacy the characters of Marguerit Doras in comparative with her own generation and in the second chapter we discussed the most important characteristics of the romantic hero spedially the characteristics of women in her novels.

يعد الالف الأول قبل الميلاد هو عهد ازدهار عظيم للعصر الأشوري الحديث إذ يمتد هذا التاريخ  من  بداية  حكم آدد  نراري الثاني عام 911 قبل الميلاد وحتى نهاية حكم الاشوريين السياسي عام 612 قبل الميلاد عندما  سقطت  نينوى على ايدي  المقاتلين الميديين والكلدانيين الذين تحالفوا ضد الاشوريين،و وصل الأشوريون في هذا العهد قمة مجدهم في جميع النواحي العسكرية  والسياسية حتى  أن سلطتهم وصلت الى معظم انحاء

The concept of clarity and readability of the written texts is an important goal in order to convey the communication idea to the receiver easily; the written texts have special significance because it is the most effective way to fulfill this idea as well as to achieve the aesthetic dimension of the written material, and clarity in the written texts is a prerequisite for reading, and readability is the speed of the optical reading of the written form, as the letters design plays a key role in facilitating the readability of the texts, and thus, it is necessitated to take care of these texts and studied them thoroughly in terms of shape for easy to read, and thus to understand the implications of the texts.
For that reason, the resear