Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

The products of the surrealist school since its inception to this day have greatly influenced art in the world, so we find many artists around the world invested in their visual texts the forms generated by surrealism, and here the researcher raises several questions: What are the formal vocabulary that directly or indirectly refers to Self-used by the surrealist painter? Was the surrealist form understood as intended by the movement? In these questions, the research problem is summarized. The importance of it lies in identifying the references to the form of the human self, which are related to the psychological field in the works of the surrealists, especially Salvador Dali. Then the researcher chose his research community from the wor

Abstract

Islam has been concerned with preserving and maintaining rights, so the provisions in which it is preserved are legislated. Among that  is the testimony that made it a way to prove the truth and obliges its bearer to fulfill right in order to preserve the right and establish justice and prevent injustices by defying conflict, and tyranny .

And while acknowledging that divine absolute wisdom that is the cause and origin of legal rulings is sufficient, it is obligatory to abide by its provisions and imposes obedience, surrender, contentment and work in accordance with its controls.

However, the realization of the defects behind the legislation in a comprehensive way that realizes the dev

The educational service one of activities which have great effect in the city life and it's community which considered as an affective instrument for the social and civilized construction and its role in the development of culture and determining the general features of the society. Therefore planning for educational service is considered as a necessary for economical, social and cultural conditions in the Arab community lives in general and the Iraqi community in special. The educational service buildings and distribution forms an insurmountable obstacle in the urban areas. So the balance distribution in Baghdad presents an indication to ensure the equality of educational opportunities besides the correlation of these institutes with th

The world is witnessing a remarkable development in the use of technology, which has made it an essential means of investment, especially in the field of management, which provided many of the facilities experienced by the institutions, including improving revenues, shortening time and saving labor. Islamic investment technology as a successful means of management and we touched on the Zakat Foundation as an application model.

Break in the bond and its impact on the difference of scholars

The issue of the prisoners' rights and the way of dealing with them is not just a minor or
primary issue according to the contemporary attitudes to deal with criminals, but it is a fatal
issue that goes with the development of life and comprehension of human rights. As the
criminal is considered as a human-being who can be reformed and qualified, according to the
aims of the contemporary social service the prisoner is regarded as an idle human source who
can be reformed, treated and qualified so as to make him participate to improve his family and
society in the end.
This study aims at reconstructing the prisons bases when applying the laws of the lowest
level of treatment through the research of oppositions, atti

This experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.

The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID resp

Photo citation request in examples   Of ascetic poetry in the first Abbasid era

The Social life contain an important side from the inherited Civilization to any
nation, is distinguished by activity and zeal. The old Indian is characterized with
closed and solidify socilal systems. This state had its influences on the activities of the
social movment. It astonished the conquered mushins – Arab to the India from the end
of the first centuny A.H we tried to change it by good works and made them become
aware, so this made radical active in the social India in Islamic period which is form
humanbeing nobilitie and their active deal in the society.