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 concluded that the financial interests of the auditor with the client could affect the independence of the auditor, and that the risks of self-revision may affect the independence of that auditor also, and that unprofessional harmony and the auditor's defense of the client's interests can also affect the independence Checker.
There are words that are described in certain words that are not described in other words, so the relationship between two words that accompany a habit is strengthened, which leads to the emergence of a conjunction or an idiomatic expression. It did not exist before their association together,
Traditionally, style is defined as the expressive, emotive or aesthetic emphasis added linguistically to the discourse with its meaning is the same. In the current study, however, style is defined as the linguistic choice that the language users can make for specific purposes.
This study, thus, aims at analyzing political Arabic and English speeches to find out whether there are differences of style between English and Arabic and whether the choices the language users make can show any traits of their psychological status.
To fulfill the above aims, the study hypothesizes that English and Arabic speeches can be analyzed stylistically and that there are stylistic difference
... Show MoreCohesion is well known as the study of the relationships, whether grammatical and/or lexical, between the different elements of a particular text by the use of what are commonly called 'cohesive devices'. These devices bring connectivity and bind a text together. Besides, the nature and the amount of such cohesive devices usually affect the understanding of that text in the sense of making it easier to comprehend. The present study is intendedto examine the use of grammatical cohesive devicesin relation to narrative techniques. The story of Joseph from the Holy Quran has been selected to be examined by using Halliday and Hasan's Model of Cohesion (1976, 1989). The aim of the study is to comparatively examine to what extent the type
... Show MoreThe research tagged with (similar rulings in the holy heavenly books - the Holy Qur’an and the Bible) highlights that there are a number of rulings in the heavenly books that are similar to each other in terms of content, meaning and significance and did not change from one prophet to another because they relate to the basic interests on which social relations are built. Documenting ties, preserving rights, preventing abuse, etc. These are among the divine purposes in clarifying rulings in order to reach their goals and achieve their goals. Therefore, by combining these rulings, many problems and incidents that are the subject of disagreement and doubt between the two religions can be achieved and addressed. Those who want reform, righ
... Show MoreThe present work aims to study forward osmosis process using different kinds of draw solutions and membranes. Three types of draw solutions (sodium chloride, sodium formate, and sodium acetate) were used in forward osmosis process to evaluate their effectiveness with respect to water flux and reverse salt flux. Experiments conducted in a laboratory-scale forward osmosis (FO) unit in cross flow flat sheet membrane cell. Three types of membranes (Thin film composite (TFC), Cellulose acetate (CA), and Cellulose triacetate (CTA)) were used to determine the water flux under osmotic pressure as a driving force. The effect of temperature, draw solution concentration, feed and draw solution flow rate, and membrane types, were studied with
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Landlocked countries are displayed geopolitical new geo-political and intended to
countries that do not have sea views, a phenomenon present in four continents of the world
are: Africa, Europe, and Asia, and South America and the number arrived at the present time
to the (44) state the largest number of them in the continent it arrived in Africa (16) countries
in Asia (13) countries and Europe (13) In the State of South America two. This phenomenon
emerged due to the division of federations and empires and colonial treaties and others. But
the negative effects suffered by these countries may vary from one country to another, since
these countries in the continent of Europe, for example, is different from the same cou
الغلط في القانون الانجليزي على انواع ثلاثة (غلط مشترك Common mistake ) يقع فيه الطرفان مع علم كل منهما بنية الآخر ويقبلها دون ان يشوب الاتفاق نقص او يعتريه تحفظ ، و(غلط من الجانبين Mutual mistake) يكون كل متعاقد واقعا في غلط فيما يتعلق بما قصده الآخر، فيقدم كل منهما عرضاً مخالفاً للآخر و(غلط من جانب واحدUnliteral mistake ) يقع فيه احد المتعاقدين فقط ويكون المتعاقد الآخر اما عالماً بالغلط او يفترض انه عالم به . فإذا دفع احد المتعاقدين
... Show Moreهذا البحث يعنى بدراسة بعض المظاهر اللسانية التي اثارها فخر الدين الرازي في تفسيره الكبير المعروف ب(مفاتيح الغيب) والوقوف عندما يعرف في اللسانيات المعاصرة بالصفة الخطية للكلام وقد
وقد اثبت البحث ان الرازي اكد ما نسطلح عليه اليوم ب(الصفة الخطية للكلام) اي ان الدال ذو طبيعة سمعيه وانه يجري في الزمن وحده
The efforts in designing and developing lightweight cryptography (LWC) started a decade ago. Many scholarly studies in literature report the enhancement of conventional cryptographic algorithms and the development of new algorithms. This significant number of studies resulted in the rise of many review studies on LWC in IoT. Due to the vast number of review studies on LWC in IoT, it is not known what the studies cover and how extensive the review studies are. Therefore, this article aimed to bridge the gap in the review studies by conducting a systematic scoping study. It analyzed the existing review articles on LWC in IoT to discover the extensiveness of the reviews and the topics covered. The results of the study suggested that many re
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The research aims to identify the effect of Ibn Khaldun educational perceptions on modern science and comparing it with the modern-educational thought as well as exploring the educational perceptions of ibn Khldun by coming cross (the introduction of ibn Khaldun and some other references). In addition to identifying the effect of psychological perceptions of geographical context on people habits and behaviors, the researcher intends to identify the thoughts that relate to methods of teaching and the requirements of learning and teaching, and finally, identifying the psychological thoughts that relate to educational psychology and parapsychology. The study concluded that the purposes of educational aims of Ibn Khaldun are to give a chance
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