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The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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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.

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Publication Date
Mon Jan 07 2013
Journal Name
Journal Of Educational And Psychological Researches
استراتيجية الاكتشاف الموجه وأثرها في مهارات التواصل الرياضي
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  • Aim of the current research is to know the impact of guided discovery strategy sports communication skills among students in first grade average in mathematics.
  • , Consisted sample of (58) a student from a school Baghdad Rusafa, divided in two groups, one experimental studied according to strategy discovery The second group studied the traditional way, the researchers built search tool (test communication skills sports), and using a number of statistical methods including : -
  • Test (t - test) was used to independent samples to examine the match Mediterranean experimental and control groups and tested Levin (Leven - test
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Publication Date
Sun Oct 21 2018
Journal Name
Journal Of Planner And Development
توظيف العمارة المعاصرة في التقليل من الاحتباس الحراري
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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
دراسة دراسة في رسائل ايشوعياب الثالث الى اتباعه
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The letters draw clear picture for what had happened in that time it was full of incidents .that incidents had began with the byzantine invation and  persioan persecution .later on the Muslins managed to conquest Iraq and Persia .the muslims spread  peace and security for the pupils of that area.

Ishuib manged to achieve peace and security to his adherence .he proved that he was one of those who were aunique persons. Because  he did his beast  to active and revive the general and special life to his adherence. He succeeded to organize the Christian relation ship with the muslims .

He wrote an agreement with muslims .he thought that this Islamic canquest was from allah to die done the mazdism. He said t

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Publication Date
Tue Dec 11 2018
Journal Name
Arab Science Heritage Journal
الفتح الفتح العربي الاسلامي واثره في المجتمع الفارسي
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      The Islamic conquest for Persian country had the program of the civil and intelegical movement for the human

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
الإضاءة في مسرح الطفل تصميم مفترض لمسرحية (الحاسوب)
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Developed technologies and complementary means for viewing theater through the ages, and they affected would improve and get better. Valsinogravea appeared to express a description and identification of existing in the theatrical space of lighting and decorative structure architecture, and the lighting of the elements that have contributed since ancient times in the process of the show, and played a significant role in strengthening the relationship between the recipient and actor and presentation theater as a whole scenes, working to broadcast a dramatic speech theatrical holds ideas and content and symbols and semantics affect the spectator of different age, particularly the child viewer, that little spectator who represent the

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Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
الامثال الأمثال الشعبية وآثرها في تراث مدينة بغداد
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Proverbs represent the morality and behavior of man in the environment in which he lives, they express the virtues of authentic , benign and urges the ethics as it is characterized by comprehensive over time and time as well as became rules imposed and accepted norms settled in the souls after the people gradually continued to import it through generations

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Publication Date
Tue Dec 31 2019
Journal Name
Arab Science Heritage Journal
أنسنة الشباب والشيب في الشعر العربي قبل الإسلام
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The humanize appeared in Arabic poetry before Islam and it was not limited with on sensations but it even included the morals

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Zur Opposition restriktiv/nichtrestriktiv im Hocharabischen und im Deutschen
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This paper deals with the restrictive/nonrestrictive relative clauses in German and Arabic. I will, first of all, be concerned with some theories that have been provided to define the restrictive and the nonrestrictive relative clauses, particularly with the phonetic hypothesis. It will be, then, shown that the phonetic aspect is unable to give clear answers in this respect. The best way to determine restrictivity in both languages is, I think, by implementing of semantic indicators.

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Publication Date
Sat Dec 29 2018
Journal Name
Journal Of Planner And Development
السمات التخطيطية للعوامل المؤثرة في تولد الرحلات المرورية
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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
الفكر الفكر العمراني عند اليعقوبي في كتابه البلدان
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وفي الحقيقة وأنا أكتب عن الفكر العمراني عند اليعقوبي وقفت وقفات طويلة أردت منها أن أحدد المجال الذي أبدع فيه اليعقوبي لكي أوسم موضوع بحثي، كأن أقول عنه الجغرافي أو مهندس أو رحالة أو أديب، لكني وجدته جغرافياً طبيعياً وبشرياً ومهندس بناءً عارفاً بمواد البناء وهندسة البناء وهندسة المساحة والطرق والجسور والهندسة المعمارية، لذا وجدته موسوعة لكل ما كان في عصره من العلوم، فضلاً عن كونه مؤرخاً، له مؤلفة المشهور ((

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