The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied aspect of the research, a number of conclusions were reached, the most important of which are: Existence of policies and procedures in the quality control system designed by the Federal Office of Financial Supervision that give reasonable assurance that auditors comply with the standards and rules of ethical and professional behaviour, The researcher made a number of recommendations, including: Allocating an auditor and his assistants for each audit task to be implemented, with conditions defining the features and characteristics of the head and members of the work team that are compatible with the nature of the audit process entrusted to them to perform.
لا تحصى تلك الكتابات والمؤلفات التي تناولت اخلاقيات الاعمال (Business ethics) لكن الورقة الحالية التي سنقوم مخلصين بنقلها للعربية ليست مثلها أية مقالة قرأناها، فهي متفردة في اثارتها للموضوع في اطار الطروحات الفكرية لبعض رواد علم الادارة من المؤسسين الذين برزت شهرتهم في مرحلة ستينات القرن العشرين، وهم:
- W. Taylor
- I. Barnard
- F. Drucker
... Show More
لا شك أن الموسيقى هي أقدر الفنون على خدمة الإنسان، وهي أرقى أنواع منشطات الحياة والصحة النفسية والعضوية، فالصحة النفسية والعضوية هي تناسق الشيء مع كل شيء الخلية مع الخلايا، والروح مع الأرواح، والإنسان مع الكون، كما تتناسق النغمة مع النغمات، والآلة مع الآلات .
Initiation in Islamic economy is the key for success and the way for advancement. It leads to the use of circumstances that through which the individual can achieve the accomplishments and gains. Once initiation spreads in the community, it will become a vivacious and that will lead to the development of its reality into the best. The Messenger (PBUH)( has encouraged imitation and the companionsshowed many imitations to deal with the economic issues that are vital to the stability of the peoples and communities and to achieve the necessary level of income and livelihood pursuant to what the Islamic economy has stipulated. Therefore, finding the ideal means to employ what Allah Almighty has endowed to humanity.
تُعَد السلطة السياسية في لبنان, هدفاً أساسياً لكل تنظيم سياسي, سواءأ كان حزب سياسي أم جماعة سياسية معينة. وبذلك ينشأ الصراع على السلطة, وهناك نوعان من الصراع السياسي يجري التمييز بينهما بدلالة فكرة الشرعية, فالتنافس يكون في النظام السياسي عندما ينعقد الاتفاق بين القوى الاجتماعية على اعتباره شرعي اً, ويكون الصراع على النظام السياسي عندما ينقطع الاتفاق بين هذه القوى على شرعيته, وان قوى المعارضة تعمل على الإطاحة
... Show More
موازين النقد في الشعر الفارسي
النظام السياسي في تركيا وايران
Al-sarf science is one of the most scientifically accurate and rich in branches. Because it depends on the one accent and how the changes happened inside this science (from an event associated with time or not associated). The people who create this science and were deep made a tough rule to can out of these sentences without reason. The aim of this research is to declare (The Impossible Phenomenon in the Preference Name) and this study is separated into two chapters:
Section one: it’s content of (Preference) in the base books and the scientists of linguists and the rules that authorized building in the name of Preference.
Section Two: Discussed the ways that possibly come in the name of Preference and resol
... Show Moreخصوصية التراضي في عقود الاستهلاك
Al-Jahiz is considered one of the scholars who had a great participation
in building the Arab scientific heritage, through his scientific
contributions that