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.
يرمي هذا البحث الى تعرف اثر استراتيجية تعليم الاقران في تصحيح الفهم الخاطئ للمفاهيم الجغرافية لدى طالبات الصف الاول متوسط
Praise be to Allah, the Lord of the Worlds, the best prayer and the best prayer, on our master Muhammad, and on his pure God, and his companions and the faithful, and who followed them by charity to the day of religion. This relationship between emphasis, is a sincere, and this harmony, such as the relationship between water, and the green, but it is good, but, with greenery, it is better, and as well as alone, is a beautiful view, but the most beautiful, with the most beautiful. From here he was starting on myself in writing the fundamentalist research of jurisprudence, to show the depth of this interconnection. The doctrine as a new term, then the taj al-Din al-Suobki came after three centuries, and a
... Show MoreObjectives: The study aims to: (1) assess the prevalence of phantom vibration and ringing syndrome among
nurses, (2) determine the level of job-related stress among those nurses who are working at teaching hospitals in
Al- Nasiriyah city, and (3) identify the association between job-related stress and experience of phantom
vibration and ringing syndrome.
Methodology: : A descriptive design, cross-sectional study was used for the present study was carried out
from 4th December, 2017 to the 4th April, 2018 in order to determine the association of Phantom
Vibration and Ringing Syndrome with Job - Related Stress among nurses at Teaching Hospitals in AlNasiriyah
City , on a purposive (non-probability) sample was used in t
This study aims to find out the effectiveness of a cognitive-behavioral counseling program in enhancing self-management in reducing the academic procrastination of tenth-grade male students. The sample consisted of (26) male students divided into an experimental group of (13) students and a control group of (13) students. Two scales of self-management and academic procrastination were used, prepared by the researcher. The counseling program was prepared by the researcher. The results showed the program's effectiveness in enhancing self-management and reducing academic procrastination in the posttest, as it showed the continuation of this enhancement in self-management and the increase in the reduction of procrastination in the follow-up
... Show MoreThe present study aims to identify the socio-psychological implications that police investigators experience regarding the variable of gender, age, place of residence, qualification, military rank, and work experience. The study included 6 individuals who were working in investigation department in Hebron district as a sample. The results demonstrated that the targeted sample had a dump attitude toward the socio-psychological implications. The psychological implications reflected 2.8739, the social side represents 3.2956.
This research seeks to attempt to reveal the intention of Al-Hafiz Al-Mazi from his market to hadiths from Imam Ahmad’s Musnad in his book “Masterpiece of Supervision in Knowing the Parties”, and researchers know that this book was classified by Al-Mazi to collect the parties to the six books: Sahih Al-Bukhari, Sahih Muslim, Sunan Abi Dawud, Jamea Al-Tirmidhi and Sunan Al-Nasa’i and Sunan Ibn Majah, in addition to some of the books ’authors’ books, and arranging them according to the Musnad, and it is not Musnad Ahmad from his condition, even if it is close to the arrangement of Mazi’s work, as he was a follower of that to the original owner Abu al-Qasim bin Asaker in his book “Supervising Knowledge of the Parties” in M
... Show MoreThe figure of personality modes determines its privileged style in the use of modern and advanced technological tools in the process of changing and developing in order to keep up with that. The proses of selection and choosing administrators in the appropriate places are the most important functions of senior management because it is easy to adopt factory buildings or establishments But this is a human world as that of machines world. So it is required to have people in the process of changing those who have a time, Knowledge, skill, ability and strong administrative personal skills, those people (leaders) should to put a clear vision for the selection and application of the change efforts and to create the necessary climate and
... Show MoreThe aim of the research is to diagnose the nature of the relationship between the dimensions of organizational immunity with its dimensions represented by (organizational memory, organizational DNA, organizational learning) in enhancing the strategic capabilities of the company with its dimensions represented by (marketing capabilities, administrative capabilities, technological capabilities, creative capabilities), and the degree of arrangement of those dimensions According to priority, as well as revealing the differences in the respondents’ response to the two variables according to the personal and functional variables, and the importance of the expected results, the researchers adopted the questionnaire as a tool for collecting da
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