The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

Current research strives to achieve the following aims:

1. Develop a scale for dominant values of Tikrit university students.
2. Measuring the dominant of Tikrit university students.
3. Identifying the significant differences among dominant values of Tikrit university students according to(sex, specialty, time).
4. Measuring the dominant values of each one of the six fields of the scale.
5. Identifying the differences in dominant values of each field according to the sex variables.

The current research has limi

Raghad Fattah RADHI

The characteristic feature of a structure is that it accepts changes in form; this fact gives the structure features represented by the unity of its parts and wholeness. Accordingly, structure theorists consider the structure the major factor in composing the parts within the wholeness of the visual cognition according to a methodological adaptation of the creative processes in treating the elements of the logo, and this would make the logo have a visual identity that provides the recipient with a holistic description of the content of the materialistic representation. Additionally, the logo achieves identification between the concept and the reality at many times; therefore, it represents an entity that has characteristics and mean

The ideas and principles formulated by Ibn-Jamaah in the field of education occupy a central place in the historical origins of education for Muslims. These views and principles have an active role in the educational reorganization that the Islamic world aspires to. These ideas have had a great impact on the educational process that had preceded the opinions of Russo, Pestalutzi, Fruel, Herbert, and Dewey. Moreover, we have seen that the Sheikh of Ibn-Jamaah has taken part in formulating the origins of education and leadership.

Researching the effects of the research and technological development contract, determining its extent and demarcating the boundaries of the obligations imposed in it, is the cornerstone of economic growth and development, because defining these obligations removes the ambiguity and conflict between interests, by stating the rights owed to each party and even trying to reconcile them, or impose protection by specifying guarantees that are compatible with the essence of the R&D contract, For the purpose of studying the subject thoroughly, we will divide this research into two sections. The first is devoted to identifying the parties to the research and technological development contract. As for the other topic, we will explain the obligation

Conventional flexible pavements are released to different types of failure in the initial phases of their service life due to high traffic density, high speeds, heavy loads, and harsh climates. To eliminate pavement damage and failure early, the present search investigates the impact of adding glass, steel, and basalt fibers in the asphalt mixtures. Also, the study evaluates these materials characteristics compared to the mixtures without fibers. The Marshall test and tensile strength ratio test (TSR) were utilized to evaluate the asphalt mixture's performance. A set of specimens were produced by incorporating glass fiber (GF), steel fiber (SF), and basalt fiber (BF) at (0.10%, 0.15%, 0.20%), (0.25%, 0.35%, 0.45%), and (0.15%, 0.35%

Ecosystems provide humans with services that include benefits from food, fresh water, climate regulation, and socio-economic assets. The Mesopotamian marshlands are among the largest wetlands in the Middle East and they provide various benefits. However, ecosystem services of the Marshlands are consistently undervalued in national economic analysis and decision making. This study focusses on the Central Marshes, the first National Park in Iraq, and is the first attempt at valuing a series of ecosystem services from a valuable natural ecosystem in Iraq. We adopted the Toolkit for Ecosystem Services Site-Based Assessment (TESSA) for the determination of biophysical and economic values of services at the site level. Data on key ecosystem se

The current research aims to identify the nature of the relationship between training human resources in administrative innovation elements In the General Directorate for the education of the third Rusafa one of the formations of the Iraqi Ministry of Education in Baghdad, In order to achieve the objectives of the research, the researcher provided a comprehensive theoretical framework and the preparation and development of a questionnaire as a tool for collecting data based on the prepared measurements and benefit from previous studies, which contains (28) For the purpose of obtaining realistic results for the variables of the research, the researcher used the random sample in the selection of the research sample A total of (63)

مدة تولي رئاسة السلطة في الفكر السياسي الاسلامي المعاصر