This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed questionnaire commensurate with the variables of the research problem and hypotheses. Questionnaire was distributed to the auditors of financial statements in the Audit Court, which reached number (100) questionnaire, the responses were (82) questionnaire are analyzed, representing a ratio of (82%). The most important results of the search importance of the use of professional judgment (Profile) to the auditor, including risk of bias and the inability to measure the risk of audit and was the method of selecting a plan preview that fit with the goal of choice, and select each of the size of the community in question and the sample size is appropriate, selection of of sample in a manner ensure the safety of their representation of the community it was drawn, that the application of the style of statistical sampling in an environment audit requires the auditor to be aware of the mechanisms for implementation of this method is sufficient to plan the audit process, taking into account the lack of bias in order to give each individual the same chance to be among the sample, as well as need to take into account the objectives of sampling and the characteristics of the society that will be taken from the sample and the nature of evidence required.
the history of the Scouting movement reflects the global social cultural and technological change over more than a century. scouting aims to develop young people worldwide through educational programs based on specific principles and values. in arab countries, the scouting movement is considered one of the most important platforms contributing to developing young people and enhancing their rule. positive in society, began with the establishment of the first Scout camp in the region and witnessed great growth and prosperity over the decades the research reveals the historical roots and development of the scout movement in the leading arab countries and analyzes the positive impact of scout movement in the leading arab countries on the develo
... Show MoreThis research main goal is to identify the concept of relating and eliminating in visual arts and how does work as a philosophic and aesthetic concept of great importance in visual arts, specially in abstract field, for it is related to ornament (geometrical or botanical) for its rising is a sign for the operations of adding and deleting, and studying art products with such trend in their configuration and the boundaries of utilizing this concept. Then taking the art works of the artist Mahdi Mutashar as a research sample for procedural analysis. And outputs that tend in this direction in it's formal being and know the limits of the concept of work -related dialectically interconnected. And then deal procedurally with the works of Iraqi
... Show MoreThe studying trying to determine the role of Strategic Intelligence on the Process of Green Manufacturing of Sample of Mineral water factories at Dahuk city. The study submit a theoretical frame of Strategic Intelligence and Green Manufacturing, a supposed sample, had been set to reverye the nature of the relations and effect in the study Varity, the study depend on group of the main and branch concurring with the relations and effect between the Strategic Intelligence and Green Manufacturing to answer the following questions about research to problems:
What are the relationships and effects between stra
... Show MoreGymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin
... Show MoreField trial was conducted with the aim of utilizing extract of allelopathic crop to reduce the use of synthetic herbicides in wheat fields. Sorghum extract at 12 L /ha, sunflower extract at 12 L /ha, combination of sorghum and sunflower extracts at 12 L /ha and chevalier at 25, 50 and 100% of recommended dose were applied alone or in combination with each other. Weed free and weedy check treatments were included for comparison. The experiment was conducted in a randomized complete block design with three replications. The results showed that the recommended dose of chevalier treatment recorded lowest means of weed density 15.7, 23.7, 25.3 and 27.9 weeds m-2and weeds dry weight 13.4, 16.4, 23.3 and 29.2 g m-2 and gave
... Show MoreThe planning for the formation of administrative policies and guidance through leadership are important things for managing administrative processes and sporting activities. As both contribute in the stability of the administrative conditions, and their development in the sport federations, whether they both were attentive about team and individual Olympic Games. The two researchers observe that, there is a variation in the correct way of application. Particularly in the formulation of administrative policies and leadership describing it as, modern management standards for both team and individual Olympic Games in the Iraqi National Olympic Committee. That led to cause a misconception and lack of clarity for some administrators of those uni
... Show MoreResearch aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a number of academics professionals experts, in addition to financial analysts and have concluded a set of conclusions , the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve
... Show MoreThe types of traditional houses vary from region to region according to physical and non-physical circumstances, and Sulaymaniyah city is characterized by a type of traditional houses that differ significantly from those in most cities and regions neighboring are always different from the general pattern that is prevalent in the region and the Muslim world.
The aim of this research is to study the cause of this difference or distinction in the traditional houses in Sulaimaniyah city, by comparing the most common models in these houses and comparing them with the general models of village houses that originally existed in the region to relaize the convergence and contrast between them. The research was based on a co
... Show MoreThe concrete need curing for cement hydration that is a chemical reaction in each step require water supply throughout the time period. The traditional concrete cured by external method that prevents the concrete surface dry so that keeping the concrete mixture wet and warm. The internal curing was adopted in normal and high strength concrete such as reactive powder concrete. In present paper, experimental approach is to study the mechanical properties of reactive powder concrete cured internally with thermostone material. The materials that adopted to evaluate and find out the influences of the internal curing on the mechanical properties of reactive powder concrete is focused with d
The derivatives formed after the successive acetylation, esterification and nitration reactions to cholic, deoxycholic, and taurocholic acids were identified to be of the following general strucure: Colt, Where RI=NO3, OH, 0=, or CH3COO. R2=H, NO3, OH, 0-=, or CH3COO. R3=H, NO3,01-1, 0=, or CH3COO. R4=OH, NH(CH2)2S03Na, NH(CH2)2S03H, or OMe. By using U.V-visible and I.R spectrophotometry . The number of hydroxyl groups was determined, purity was checked from T.L.C, Most of these derivatives will find pharmaceutical application.