The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

This study is due to insufficient development of the issues of initial training in tennis at youthful (student) age. Objective: development of a methodological and scientific-methodological base of students' tennis with current trends in tennis. Summing up the best practices of modern tennis, we came to the conclusion that the formation of the art of reflection backhands in teaching beginner students of sports specialization to achieve future success. In modern conditions in the development of Russian tennis student opens the possibility of using new technologies and programs. Using these approaches, we have developed a training program and tested students' tennis in the pedagogical experiment, which resulted in its effectiveness.

The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

The aim of the current study is to create special norms of the second edition of Minnesota multi faces personality inventory, and the fifth edition of the sixteen personality factor questionnaire of catel. To this end, the researcher applied the Minnesota multi faces personality inventory over a sample of (1646) secondary and university students as well as plenty of disorders. She also applied the sixteen personality factor questionnaire of catel on (4700) secondary and university students. SPSS tools were used to process data.  

Reading is one of the essential components of the English language. Countries that use English as a second language (ESL) sometimes have difficulties in reading and comprehension. According to many researches, mother tongue has proved some interferences with learning a second language. This study investigated the results of reading difficulties of young second language learners in terms of accuracy, comprehension, and rate using the Neale Analysis of Reading Ability test. The study was carried out in one of the High Schools for Boys in Hyderabad, India and included Grade five, aged 10-12 years. In order to understand the reading difficulties of English as a second language, a qualitative approach was employed. Interview, reading tes

This study aimed at identifying the effect of violence on speech disorders concerning Arab Broadcasting . Language is a pot of thought and a mirror of human civilization and communication tool, but the Arabic language is suffering a lot of extraneous terms them, particularly through the media. This study attempts to answer the following question: Is the phenomenon of linguistic duality in the Media reflected negatively on the rules of the classical language? The study deals with the explanation and interpretation of the phenomenon that has become slang exist in our Media More. And the study suggests re- consideration of the value in the Media ,hence the problem will be resolved.   

Trends in the teaching of Spanish in terms of diatopic variables have had a significant change around the world, thanks to the evolution of technology, teaching approaches, processes and methods, pan-Hispanic policies and the reason why a person studies this language, which has caught the attention of linguistic researchers who teach Spanish around the world. Hence, the objective of this research is to show the scientific production regarding opinion trends in the teaching-learning processes of diatopic variables in the Ele classroom indexed in Scielo, Dialnet plus, Redalyc.org, Dialnet. unirioja .es, Researchgate.net, and Google Scholar, Thematic analysis was used to analyze the opinions of linguistic researchers. Of the 6 articles analyze

Summary of the research : Our research tagged (Arabic language in the media between warning and development) attempts to follow the most prominent phenomena that accompanied the evolution of the use of Arabic language in the media with the development of these means and spread technically globally, and how divided researchers and linguists and intellectuals Arabs into two teams, each demanding what contradicts the other, in the matter The use of the Arabic language in the media, and the arguments of each team in the need to deal with the media as one of the pillars of the nation culturally, historically and civilized, in order to enhance its position and maintain unity, continued the research highlighted the positions of hard-lin

This research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee

Blogs have emerged as a powerful technology tool for English as a Foreign Language (EFL) classrooms. This literature review aims to provide an overview of the use of blogs as learning tools in EFL classrooms. The study examines the benefits and challenges of using blogs for language learning and the different types of blogs that can be used for language learning. It provides suggestions for teachers interested in using blogs as learning tools in their EFL classrooms. The findings suggest that blogs are a valuable and effective tool for language learning, particularly in promoting collaboration, communication, and motivation.