The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was

Limited importance of research in a stand on the most important difficulties faced by both faculty and parents to communicate with each process to follow up on their children, and the analysis and inventory of the obstacles that hinder the educational process, and work to develop a vision of how to address these constraints and the important role of technology in the treatment of problems of the society so as to develop frameworks future to minimize the errors and the problems they face, and the development outlook for future generations in order to promote the educational level, especially that Iraq is going through a change in conditions in all sectors. Through the questionnaire, which includes questions set that was made on a sample o

يهدف البحث إلى معرفة ما هيه اخلاقيات مهنة العاملين في المكتبات وتحديث متطلباتهم الضرورية من المهنة لكي يسمو بأخلاقياتها ، وهل هذه الاخلاقيات متوافرة في العاملين في مكتباتنا الجامعية ضمن حدود الدراسة ؟ ومن ادوات جمع البيانات : استمارة بالاخلاقيات وزعت على مجموعة من الاساتذة و استبانة وزعت على من المكتبات الجامعية . وكان مجتمع الدراسة العاملون في المكتبات المركزية الأولى والثانية لجامعة بغداد والمكتبة المرك

The research aims at evaluating the illustrations images and determining the availability of good image standards in the illustrations images of the content of the second intermediate stage computer's book for the academic year (2019-2020) as seen by computer teachers. The sample was randomly selected, (30) teachers who are actually teaching the subject in schools within the geographical area of the province of Baghdad (Karkh III). To achieve this goal, ten standards were identified: scientific accuracy, suitability for the level of students, image clarity, image freshness, quality of coloring, suitability of its location of the subject, Matching their content glimpsed, The subject matter is appropriate in terms of area, matching its tit

Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

The study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous st

                The goal of current research to the definition of environmental awareness in the curriculum and its role in sustainable environmental planning, was the research community official regular educational schools (kindergarten, primary, secondary) for the province of Baghdad - Iraq, the sample consisted search of (100) teacher and a teacher, and what research was descriptive analytical, researchers have selected the right tool for the research procedures (closed) questionnaire, distributed to the research sample, has been used by researchers appropriate statistical methods for procedures including: the weighted average extraction unit paragraph,

Transparency considered being one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on Level of Job satisfactions of Workers in General Insurance company)), which aims to measure the effect of Transparency in Level of Job satisfactions of Workers in Insurance company. Came in the time when many countries te

الحمد لله رب العالمين، حمداً يوافي نِعَمَهُ ويُكافئُ مزيدَه، والصلاةُ والسلامُ على سيدِ الأنامِ وإمام المرسَلين، سيدِنا محمدٍ الصادق الأمين. نسأل الله تعالى أن يعلّمَنا ما ينفعُنا وينفعَنا بما علّمَنا، وأن يُعيننا متعلمين ومعلمين على التأدب بأدب القرآن الكريم.

أما بعد، فالعلم هبة الله، وهبة الله لا تُعطى إلا لمن يُعطي من نفسه وقتاً وجهداً وصبراً، لذا قيل: (إنَّ العِلْمَ لا يُعطيكَ بَعضَه

كان النبي (r) العابد المتحنّث، ورجل السياسة الذي شيّد أمة من الفتات المتناثر، ورجلَ حربٍ يضع الخطط ويقود الجيوش، وأباً حنوناً عطوفاً، وزوجاً تحققت فيه المودة والرحمة والسكن، وصديقاً رحيماً، وقريباً كريماً، وجاراً تشغله هموم جيرانه، وحاكماً تملأ نفسه مشاعر محكوميهِ، يعودُهم ويزورُهم ويُعينُهم، ويمنحهم من مودته وعطفه ما يجعلهم يفتدونه بأنفسهم، ومع هذا كله فهو قائم على أعظم دعوةٍ شهدت