Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

Incoming mail from The Arabian Gulf shifted its route to the city of
Aleppo in 1755 as it was used to be sent to Kuwait instead of the city of
Basra. That route became of great importance to the East India -English
Company. British government extended its influence to Muscat and the
southern coast of the Arabian Gulf after the Maritime peace treaty (Peace
Treaty General) being signed on January 21st 1820 and its immediate
aftermath of the treaties of peace with Sheiks of the region .Thereafter, Britain
started to spread its influence to Kuwait and practice pressures on is Sheikhs
who rejected to comply with the British pressures.
The actual activity of the British consuls in Kuwait mainly appeared
between th

المنظومة الصورية والتعبير اللغوي في العرض المسرحي

 The internal administrative spaces of the interior designer formed an obsession for their development and for finding solutions and treatments to advance to enhance the state of adaptation for their employees by providing a healthy, appropriate and sound environment for work and production. . The first chapter focuses on laying theoretical foundations to show what health materials are used in the administrative spaces of the training directorates of the Ministry of Education in Baghdad. The second chapter dealt with the knowledge of health materials, their impact and effectiveness in the interior space, and the variables of their functional characteristics and their work in the interior spaces in a way that enhances the development of

• Commercial papers are one of the most important tools of the contemporary monetary market, and many of those who deal with them are ignorant of the Shariah rulings related to them, hence the urgent need to know the most prominent Sharia rulings related to commercial papers, including the discount. It is an agreement between the bank and its customer requesting the discount (the holder of the commercial paper) under which the bank is required By accelerating the value of the paper to the customer, in exchange for the latter’s obligation to transfer the ownership of the fixed right in the paper to the bank by endorsing it to him as a transfer of ownership.
• The noble Islamic Sharia does not prohibit dealing in commercial papers

Şiiri şiir yapan öğlerin başında imge (hayal, tasavvur, imaj) gelir. İmgesiz şiir düşünülmez. İmge nedir?
İmge duyuyla elde edilen güzelliklerin, deneyimin dil aracıyla ortaya konulmasıdır. Şiiri şiir yapan sadece içeriği değil. Sunuluşu, imgelerin etkili bir biçimde kullanılışı, şairinin bu konudaki yetenek ve ustalığı, insana hitap etmesi, değişimlere açık oluşu, evrenselliği, kalıcılığı, sıra dışı güçlü anlatığına başvuruşu, söz sanatlarından yararlanması, öz anlatım biçimi, kimi zaman alışılmamış bağdaştırmaları bünyesinde barındırması ve sık sık da yinelemeler yardımıyla zengin anlatım aktarımıdır.
Biz bu çalışmamızda şiirde yalnızca imge

Playing is the only common language among children in every place and time, to the fact that what distinguishes the children is their quest to play and fun way innate, not acquired, which is expressed with the child really is one of the rights. And play a key entrance to the growth of the child mentally, intellectually and cognitively and not for the child emotionally and socially just. In the play the child begins to identify and classify objects and learn concepts and circulate among themselves on a linguistic basis. Activity here and play a major role in leading the linguistic development of the child in the composition has the communication skills.

The Games (especially intellectual ones) Whatever the cause of the development

we conclude that Alaotaby in his Designation, with respect to defects in speech or speech pathology, he cited a number of terms function on speech defects in voice and accent like , Aphasia, Alokla, Alaay, Alramz, Alhasr, Alfadm,and Alaghop, and pointed to the sound stop as a result of an accident or a problem or the speech organ deny the will of the speech, which refers to the refrain defect in sound organic.
He also marked the disorders individual sound caused by the bug of sample and disability among individual like Alokla, node and aphasia - which hinders communication as well as other factors such as irregular sound product and not reporting to be into the future toward the Aljamjamah and whispering, and it can be said that he po

There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio

Abstract

The goal of this research is to know the quality of working life and its impact on the level of the organizational sense of alienation among a sample of teaching Anbar University in the center of Baghdad. Find and seek to achieve a number of cognitive and practical goals.

Where the quality of work life constitutes one of the main sources to enable organizations of excellence in light of the volatile environment, as is one of alienation regulatory organizations avoid the phenomena that occur because of their negative effects on performance and thus achieve their goals. The most research problem in question the existence of the main deficiencies in the application of the concepts of organiz