Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to

Abstract

The Umayyad poets tried to invest all artistic tools in order to achieve a measure of creativity in their texts. The phenomenon of visual composition is breaking the familiar writing system, with the aim of increasing the number of possible connotations. The visual in the Umayyad poetry tries to replace it through expression with the visual image, and its manifestations were manifested by the multiplication of punctuation marks in the body of the poetic text and the tearing of the single poetic line by cutting it into several sentences or repetition.

Keywords: visual formation, poetic writing, Umayyad poetry, recipien

The slums one of the main problem plaguing the city of Baghdad in general and
the unity of municipality of New Baghdad, especially, where the characteristics of the study
area a prominent role in population growth and the emergence of slums where a private,
although the region suffer from the housing crisis is the lack of the number of housing units
compared to the number of families in which, With high land prices and the level of rent
which was accompanied by the absence of the law, which was followed by the year 2003, has
become the study area and one of the most municipalities of the city of Baghdad Contain
slums which took fills abandoned buildings and acquires vacant land agricultural ones and
allocated to d

Brainstorming is considered as one of the manners that develop learners' mental abilities. Besides, it can help learners get a lot of ideas and thoughts. And by following applied steps to answer the problem concerned, the researcher carried out this practical study aimed at:Developing the ideas of design of third year students/Institute of Fine Arts/Evening Studies- Baghdad/First Rusafa by employing Brainstorming mechanism to develop the ideas of design of institute students in designing the technical advertisement and to achieve the authenticity of the goal of the research, Department of Plastic Arts/Institute of Fine Arts/Evening Studies/Baghdad-First Rusafa was chosen as a case study for the research. It embraced (20) students who rep

Statistical control charts are widely used in industry for process and measurement control . in this paper we study the use of markov chain approach in calculating the average run length (ARL) of cumulative sum (Cusum) control chart for defect the shifts in the mean of process , and exponentially weighted moving average (EWMA) control charts for defect the shifts for process mean and , the standard deviation . Also ,we used the EWMA charts based on the logarithm of the sample variance for monitoring a process standard deviation when the observations (products are selected from al_mamun factory ) are identically and independently distributed (iid) from normal distribution in continuous manufacturing .

The image of television dominates the cognitive and artistic motivations. It is the formulation of ideas and visions along with its documentary ability. It is the main element in television work as it is a story that is narrated in pictures. Therefore, attention to image building is a major point of gravity in the work structure as a whole. On the image is the element carrying all aesthetic and expressive values of news and information directly to the hints that work to stimulate and stir the imagination of the recipient to evoke mental images added to the visual images to deepen the meanings.
All visual arts carry elements and components that follow in a particular pattern to give special meanings and specific connotations. However,

This study is taken from the doctoral thesis that I prepared in the year 2000 at the University of Bordeaux in France under the title “ Ali bin Abi Talib Imam and Calif “. This thesis was prepared as a continuation of what the French orientalism Louis Massignon wrote about Islam and his student Henry Corbin, who introduced Europeans to Shiism. This study represents the philosophy of dialogue and the unity of the Islamic Emma as one of the most important methods used by Imam Ali.

Imam Ali established the most beautiful, creative, and most complete rules of human dialogue that preserve the unity of the nation’s fabric and preserves human dignity. Imam Ali referred to basic principles foundations to reach this goals, including

Sports risk has become a threat to the sports sector in general and the impact on an efficient player and the old stadiums in particular. So have such a thing fertile ground of global insurance companies to exploit it optimally exploited through the development and marketing of insurance lids for the provision of protection for athletes of different risks they may face, which contributed to the growth and development of the performance of these companies and helped in the emergence of sports insurance specialist firms. And through the insurance process in the field of sports and where the insurance is a type of social solidarity. The main problem is this spirit manifested search in question is whether to embrace sports institutions sport

This research paper is about synoptic climate specifically with in the upper air layers
using upper air layers maps analysis which are maps of thickness for the level 1000 – 500
MB, that their high average ranges between 100 – 5600 M above surface. This research paper
focuses on studying special and temporal variations of the atmosphere thickness above Iraqaccording
to this study, it is concluded that atmosphere thickness above Iraq increases
towards south with an average of 100 M as compared with north of Iraq. Regarding the
temporal variations, it is concluded that atmosphere thickness during hot months. In July, for
example, the atmosphere thickness becomes thicker than in January with an average of
(250)M