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

The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

Become organizations today can not withstand the competitive challenges and constant change in the business environment , as well as the pressures witnessed by the Iraqi environment , especially in recent years such as the opening of the market  which increased ambitious organizations and desire to secure the experiences superior to the survival and expansion of the competitive environment , prompting attention to the subject of vital contemporary is emotional Marketing and measure its impact on the customer experience in the sector of the economy is important and is the financial sector , so there is a need to study this term in the Iraqi organizations and try to diagnose the extent of implementation of the study sample emo

أولاً : مشكلة البحث :

أن مشكلة البحث تتمثل بوجود حاجة لتحسين الطرائق والأساليب المتبعة في التدريس ولذلك اتجهت البحوث في مجال التربية وعلم النفس إلى تحديد طرائق التدريس المناسبة لتطوير التفكير.         

ومن هذه الأساليب الحديثة  العصف الذهني بوصفها من اكثر الطرق التي قد  تؤدي إلى تحفيز الطلبة وأثاره القدرات الإبداعية لديهم في حقول التربية والتعليم وا

The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.

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تتمثل مشكلة الدراسة في الصعوبات التي يواجهها طلاب اللغة الإنجليزية كلغة أجنبية في تعلم وإتقان المتلازمات اللفظية. تهدف هذا الدراسة تهدف إلى تحديد أثر استخدام تقنية المسرد الاملائي على معرفة المتلازمات اللفظية لدى الطلاب. ولتحقيق أهداف هذا البحث والتحقق من فرضياته تم اختيار عينة عشوائية مكونة من (60) طالبة من كلية اللغة الإنجليزية للسنة الثانية باستخدام كتاب الفهم القرائي المقرر للمستوى الثاني في قسم الل

The research aims to analysis of the current financial crisis in Iraq through knowing its causes and then propose some solutions that help in remedy the crisis and that on the level of expenditures and revenues, and has been relying on the Federal general budget law of the Republic of Iraq for the fiscal year 2016 to obtain the necessary data in respect of the current expenditures and revenues which necessary to achieve the objective of the research , and through the research results has been reached to a set of conclusions which the most important of them that causes of the current financial crisis in Iraq , mainly belonging to increased expenditures and especially the current ones and the lack of revenues , especially non-oil o

Background: COVID-19 pandemic has influenced all life aspects; Dental staff, like other healthcare providers, may be exposed to COVID-19 as part of their work and its psychological impacts on healthcare workers should not be ignored

Objectives: To assess the anxiety, and fear from COVID-19 pandemic in dentists working in specialist dental centers: sample the Al-Resafa health directorate, and its relation between the anxiety, and COVID-19 fear with some of their demographic variables

Subjects and Methods: A cross-sectional study was conducted on 2nd Jan. to 14th Feb. 2021, by an electronic version of questionnaire through Google-form; the questionnaire was formed based on Mental-Health-American-Org