The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

Abstract:
If we neglect the value of historical fashions as a source of inspiration for
contemporary fashion designers we will neglect a treasure of original designs.
In neglecting such a treasure how could we then know what is original. Today
the most famous fashion designers are often inspired, in the outwardly from
and internal lines of their fashions, by fashion designed during the ages of the
past.
Designers can find such fashions in books of history and museums. But
the historical ages are not equal in the fertility of the originality and novelty of
their fashions. Thus the contemporary designer may not find the old designs
inspiring so he invents them.
The researcher was keen in this paper to inclu

Praise be to God, Lord of the worlds, and prayers and peace be upon His messenger, the mercy of the worlds.
As for after ....
It is clear from the legal texts in the Noble Qur’an and the Sunnah of the Prophet, that Islam is a method that interferes in everything in beliefs, worship, behavior and transactions, and it forbids excess and extremism and mistrust of people and looking at them through a black lens, self-conceit and contempt of others.
In our research, we will try, God willing, to study the phenomenon of religious extremism with its comprehensive dimensions, the position of Islam on it through the verses and hadiths discussed by it, and the diagnosis of the reasons for its emergence and emergence, because if we learn

للشعب العربي ولع عميق و ميل شديد إلى الأسفار و الإنتقال من بلد إلى آخر ، لا تثنيهم عن ذلك صحارى واسعة و لابحار شاسعة أو مشاق عنيفة . و قد توارثوا هذا الميل منذ زمن قديم فأوغلوا في قارة آسيا و أفريقيا و أوربا وغيرها . و شقت سفنهم الخليج العربي و المحيط الهندي و البحر المتوسط و بحار اخرى . و لعل هذا الميل إلى الأسفار و الولع بالاغتراب قد عبًر عن نفسه بصورة أدبية في قصص السندباد و بصورة فعلية برحلة إبن جبير و رحلة إبن

Perhaps masculinity and femininity in our Arabic language are among the linguistic issues that have occupied the attention of researchers, ancient and modern. Many books, works, and research have been written on this subject, but there is still something in it that must be revealed, clarified, and established, as the ancients did not classify the feminine and masculine into real, metaphorical, auditory, analogical,

The principle in the language is that each word has one meaning. This is because the purpose of language development is for understanding, understanding, and communication between people. The language is sounds with which each people expresses their Arabic language did not stop at this point, but rather needed another next stage or to convey additional features or characteristics that would qualify it. To be the language of the Qur’an and revelation, and capable of carrying this heavy burden.

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Die Tempusformen im Deutschen und Arabischen

The Arabic language has always been and still is the preoccupation of our scholars, both advanced and late, because of the amazing secrets that this language holds. What distinguished it from the rest of the languages ​​is that its owners speak with sounds that others are unable to pronounce, except by vigorous attempts, and these voices include za’, middle and extreme hamza, and ha’.