The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

The purpose of this study is testing the effect of orgnizational learning in orgnizational Effectivness an applied study in Al-hiqma Jordinan Medecine Company . study sosiety 88 manegers sleect 80 of them .study used SPSS to test the hypothesis.study reachs to significant conculctions

The search tried to achieve a major scientific goal represented by (Knowing the perspective that has been treated through press releases of woman articles in Al- Sabah newspaper), via:

1. Specifying the rate of woman topics in Al-Sabah newspaper, compared with the other subjects.
2. Revealing the nature of the topics of the woman that the newspaper dealt with.
3. Identifying the ID of journalistic-product that dealt with the woman topics.
4. Knowing the journalistic arts that the woman topics have been treated by.
5. Standing on the cases which woman topics concentrated on, through Al-Sabah newspaper.

Abstract

The research is presented according to an objective study on the ideological problems, especially the distortions that the divine scriptures have been subjected to under a false pretext that does not pertain to religion, namely that the heavenly books of the Torah and the Bible have been damaged or lost as a result of apostasy and persecution, and the writing of these books has been entrusted by people who have been bestowed Holiness, they have the testimony of the Church, so they distorted and omitted it in a manner suitable for securing their good and worldly gains, and the Holy Qur’an mentioned this explicitly, and they continued later, especially the Jews, in distorting the verses of the Holy Qur’an. This researc

Bridging the Gap between Graphemes and Phonemes in the Phonetic Transcription

            Requires economic work finding built institutional paint strategies and policies are formulated general economic and clarity in its stated objectives and the involvement of all economic institutions, political and stakeholders to discuss all the issues of economic, financial, monetary and analyzed for the purpose of renewal energies and determine the duties and responsibilities, leaving full freedom to the private sector in the formation of institutions to carry out his duties economic, and that the institutional structures to create the right climate for the implementation of its economic policies, which would facilitate the task of the private sector, and this h

 Pun concept the design discourse for the cover of magazines the researcher chose the German magazine Der Spiegel as a model for that, as the research problem was manifested by the following question: What are the representations of puns in the covers of the German magazine (Der Spiegel)? The researcher has identified four chapters for this study as follows: The first chapter is devoted to research procedures, and the theoretical framework, which is like the second chapter, included the literature related to the topic of research according to the two interlocutors. A review of the concept of pun in the field of typographic design and the functions that puns achieve in that field, leading to the third chapter, which included the analysis

       African countries are among the countries in the world that suffer from the phenomenon of child recruitment in wars and conflicts. There are many reasons behind it, including the nature of the human formation of children, the societal violence to which they are exposed, lack of access to education, economic hardships, as well as the role of African wars and conflicts and other reasons that compelled children to join armed groups and participate in military operations. The recruitment of children is divided into two types, compulsory and voluntary, and this leads to many humanitarian and security repercussions that are not limited to a specific period of time but extend to subsequent generations, and due to its seriousness, t

The research aims to identify the level of psychological pollution in Iraqi society and the significant differences in psychological pollution in the Iraqi society according to variables. A sample of (600) individuals randomly selected from all governorates of Iraq, with (285) males and (315) females was used in the current study. The researcher adopted the scale of (Muhammad, 2004) psychological pollution consisting of (118) items, which limited (46) items after modification distributed into four areas: denial and abuse of the civilized identity, attachment to foreign formal aspects, effeminacy, and anarchism. The results of the research showed that there is no statistical significance among the individuals of the research sample. They

Abstract

This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi