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 process of doing many kinds of industries , crafts , professions around Islamic Arabian State , they enable us to say that Arab Muslims over their homelands had been occupied various types of crafts and manufacturing before emergence Islam . Moreover Islam encouraged to work within manufacture field . And These matters were clarified through verses of the Holy Qur’an and honored prophetic guidance ( Sunna ) . Whereas Arab Muslims applied principle “ Free of Business “ . They admitted to different social groups such as pact – fellows people to profession or craft which they desire to work . We have to not forget that Arab Muslims had broken all restraints and shackles which had restricted the worker bef
... Show MoreThe family is considered one of the most important social institutions which has a
strong and clear effect on the child in forming his personality through the process
of social upbringing which works on transforming the child from a merely
biological being into an individual who has customs and traditions and the behavior
of the group to which he belongs, and till now there is no social organization or
institution that can do this process not even in partial way like the family
.Therefore depriving the child of his parents leads to depriving him of the normal
chances of growth which relate to his age stage and thus this shortcoming is hard to
treat and based on the preceding the current research aimed at the follo
الحديث عن محمد بن إسحاق النديم حديث عن عالم جليل كان له فضل تصنيف سفر خالد من أسفار المعرفة و العلم و سجل ضم عناوين ما أنتجته الأمة العربية الإسلامية في وقت عزها و مجدها و سطوع كوكبها في سماء الدنيا ، فجاء هذا الكتاب جامعا نافعا في بابه .
When Allah has chosen Arabic language to be the eternal language of the Holly Qura'an, Qura'an was the original resource of the perfect grand Arabic
Asil adi Mahmeut olup mashlasi “ Hicrî “ dir . Ihvânî “ zümresine intisabi dolayısiyle “ Dede “ Lakabiyle anılır . Takriben H. 1297 yılında Kerkük ‘ te doğmuş . Babası H. 1305 Senesinde vefat eden Molla Ali Efendi ‘ dir .
Dedesi Nazîrî dede ise zamanmin ileri gelen şâirlerinden olup kayser adli bir oğludur . (1)
Diğer bir kaynağa gore “ Hicrî Dede H. 1295 yılında Kerkük ‘te doğamuştur . Tanınmış şâir Nazîrî Dede ‘ nin torunudur . Babası Molla Ali Efendidir” . (2)
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يهدف البحث إلى تحقيق عدد من الأهداف: الكشف عن مدى تفاعلية الجمهور إزاء استخدام التطبيقات الإعلانية في الفضائيات عبر أجهزة الهاتف المحمول. التعرف على تفضيلات الجمهور بين التطبيقات. الوقوف على أهم الموضوعات التي يفضل الجمهور التفاعل معها في التطبيقات الإعلانية. الكشف عن أبرز المعوقات التي تواجه مستخدمي التطبيقات الإعلانية في الفضائيات عبر الهاتف المحمول. الوقوف على مدى مساهمة التطبيقات الإعلانية في الفضائي
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نجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إ امة مجتمع متماسك البنيان
تتنوع الإمراض التي تدعى بإمراض العصر وتتعقد باستمرار والتوازي مع تقدم البشرية في مجالات التطور العلمي والاجتماعي ومختلف مجالات الحياة الأخرى .
فبالإضافة إلى الإمراض الفيروسية والعضوية والنفسية هناك مرض تعاطي وإدمان المخدرات (الهاشمي , 2002 ، ص1).
لم يعد خافيا على احد إن خطر الإدمان على الكحول والمخدرات والمؤثرات العقلية أصبح اليوم يهدد امن وسلامة العديد من دول العالم
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