The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

Linguistic research according to modern curricula:
   It is one of the important matters that occupy the ideas of those concerned with linguistic studies, whether Arabic or otherwise. Recent years have witnessed the advancement of this methodological approach, and books and studies in Arabic have been written on important, multifaceted issues, of grammatical and linguistic origins, and their balance with new developments and ideas attracted mostly from Western studies.
    The comparative approach - as they call it - is one of the modern approaches that is based on balancing a language with other sisters belonging to its family, to reach similarities and differences between them, and to know the c

     In this article, the lattice Boltzmann method with two relaxation time  (TRT)  for the  D2Q9 model is used to investigate numerical results for 2D flow. The problem is performed to show the dissipation of the kinetic energy rate and its relationship with the enstrophy growth for 2D dipole wall collision. The investigation is carried out for normal collision and oblique incidents at an angle of . We prove the accuracy of moment -based boundary conditions with slip and Navier-Maxwell slip conditions to simulate this flow. These conditions are under the effect of Burnett-order stress conditions that are consistent with the discrete Boltzmann equation. Stable results are found by using this kind of boundary condition where d

يشهد المسرح الدولي قضايا مستجدة ومستحدثة مثل تعدد الفاعلين من الدول ومن غير الدول وتزايد مساحات نفوذهم وتأثيرهم ،ومن جانب اخر أثرت جائحة كورونا على البيئة والمناخ بشكل ملموس على جوانب عدة. فضلا عن ذلك تأثرت جميع المجتمعات البشرية بالإرهاب والهجمات الالكترونية وغيرها ومن بينها دول والمجتمع الدولي بإفراده مؤسسات وكيان اقتصادي وسياسي وقانوني وأمني وامتداد اثاره واسبابه الكثيرة والمتداخلة وما يثيره من خلق حا

This study we have made a subject of fanny podcast in electronic media, as a new way to express different issues by the public, This study focuses started on how to address social issues in Alegria by ANAS TINA vidéo on the youtube network , you are to know the trends of young amateur about the various issues dealt with as well as the most important methods used to convince browsers.
The researcher used the survey method based on studying 10 episodes videos of blogger ANAS TINA.
The result of the study found that the most important issues are the abduction of children, teaching in Algeria; women in Algeria, The negative aspects of the issues addressed have been established in order to direct public opinion and awareness of ph

 This study attempts to address the importance of communicative digitization in the field of various arts for the sake of continuity of shopping and aesthetic, artistic and intellectual appreciation of artistic achievements by the recipient on various places of their residence in light of the COVID 19 crisis, and to highlight the importance of the plastic arts of the Iraqi painter exclusively and how it expresses in a contemporary way the environment or life reality in Iraq in light of this crisis. With all its implications affecting the life reality from various aspects and methods of its negative and positive employment. As for the research procedures, the researcher reviewed the research methodology represented by the descriptive ana

Abstract:

Since the railway transport sector is very important in many countries of the world, we have tried through this research to study the production function of this sector and to indicate the level of productivity under which it operates.

It was found through the estimation and analysis of the production function Kub - Duglas that the railway transport sector in Iraq suffers from a decline in the level of productivity, which was reflected in the deterioration of the level of services provided for the transport of passengers and goods. This led to the loss of the sector of importance in supporting the national economy and the reluctance of most passengers an

Estimation of the names and verbs of some letters to consider the grammatical industry

The formation of the identity of the ego associates with adolescence and the beginnings of youth, where represents the basic requirement for growth. This stage reflects a turning point towards the necessary autonomy for the growth of normal in adulthood that needs the ego growth from his point of view to pass eight consecutive stages of the individual faces in each particular crisis. It is determined by its growth path depending on the nature of solved positively or negatively, influenced by several factors: biological, social, cultural, personal, and a dogmatic obstacle to personal thinking which refers to the kind of sclerotic thought a bigot to the inside of obsolete beliefs refuse to discuss and consider. The final idea is debatable

To develop a petrol engine so that it works under the bi-engine pattern (producer gas-petrol) without any additional engine modifications, a single-point injection method inside the intake manifold is a simple and inexpensive method. Still, it leads to poor mixing performance between the air and producer gas. This deficiency can cause unsatisfactory engine performance and high exhaust emissions. In order to improve the mixing inside the intake manifold, nine separate cases were modelled to evaluate the impact of the position and angle orientation inside the intake manifold on the uniformity and spread of the mixture under AFR=2.07. A petrol engine (1.6 L), the maximum engine speed (8000 rpm), and bi-engine mode (petrol-producer ga