The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

This research explores the concept of cruel optimism in the context of challenging patriarchal, cultural, and social traditions in Ayad Akhtar’s The Who and the What. Cruel optimism, a term coined by Lauren Berlant, refers to the paradoxical attachment to positive aspirations that may ultimately obstruct personal fulfillment and well-being. This study examines how individuals who resist patriarchal norms and entrenched cultural traditions often face significant emotional, psychological, and social challenges. Through a multidisciplinary approach, including literary analysis, sociological perspectives, and psychological insights, the research delves into the lived experiences of those who strive for autonomy, equality, and self-realization

Informativity, being an essential component of text/discourse, plays a significant role in highlighting the intended meaning and finally contributes to the overall process of rendering a text cross-culturally. It has, however, been overlooked by translators in doing their jobs. In poetic translation, informativity plays a particularly significant role as it sheds light on the ungraspable traits of meaning.

This study tries to explore this aspect in a translation of Emily Dickenson's Slant of Lights to see where the translator fell short in this aspect with attempts to produce an alternative translation taking into consideration the various orders of informativity. For this purpose, a model of informativity is forwarded t

The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work

Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

The Umayyad era is characterized by the diversity of the subjects and their multiplicity in the literary phenomena. These phenomena are singing phenomena, although they were known in previous eras, they took a distinctive form in the era.
  In this light, the researcher tried to prove that singing theory in the Umayyad period was characterized by development and renewal. The research was entitled (evolution and renewal in the theory of singing in the Umayyad era).