Because of the fierce competition between service organizations on the one hand and the increasing demands of customers on the other. Therefore, these organizations sought to distinguish their service by taking care of all aspects. One of these important aspects is the service encounter environment and its reflection on customer emotions, so we choose the current research to clarify the importance and impact on customer satisfaction, the problem of research is how the interest of Iraqi restaurants in the service encounter environment and how to care about its elements and whether this interest is sufficient to reflect the satisfaction of the customer. the goal of the current research was to clarify how much the application of the

Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa

A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend

Deception is defined as a linguistic and non-linguistic behavior that is used in interaction in order to make the addressees believe what is believed to be false or lack evidence. McCornack (1992) classifies deception into four manipulative strategies (i.e., fabrication, distortion, equivocation and concealment), other scholars argue that deception encompasses the strategies of “fabrication (outright lying), equivocation (being vague and ambiguous), or concealment (with holding relevant information) Thus, the present study investigates the deception strategies and motives that are used by Johnny Depp and Amber Heard during their defamation trials. Qualitative and quantitative methods are employed when analyzing the data in question. Th

The concept of power despite its implications unclear and unknown was one of the most standards in international relations ambiguity and lack of clarity, however was more standards important and influential in the conduct of international relations, and since that time until today since that ambiguity in the meaning of power and use it as a factor of international relations factors and drive the engines were very different and irony from case to case and from researcher to another, but it may be classified force as the international status enjoyed by the state in the international ocean and here is a structure formed of forces posed by the state, such as economic and political nature of the political system and military power and concept

        تمت دراسة سرعة الاخلاف في النوع Branchiura sowerbyi وعلاقتها بدرجات الحرارة حيث لوحظ ان قابلية هذه الديدان على اخلاف الحلقات الجسمية التي تحوي على الخيوط الغلصمية تكون اسرع من قابليتها على اخلاف الحلقات الجسمية الاخرى وبنسبة موت اقل خاصة في درجة حرارة ( 20 ± 3 ) م°.

The Spanish King Alfonso X could deliver mane Andalusia culture to Europe, but it is the subject of our research, we decided to give a brief overview of his life.

This king March was politically different from the rest of the Spanish kings, which is opening up to the literature and Eastern thought, it is the.

In this communication, introduce the split Mersenne and Mersenne-Lucas hybrid quaternions, also obtaining generating functions and Binet formulas for these hybrid quaternions and investigating some properties among them.

     ترجمۀ شعر به آهنگ موسیقی از شاهکارهای فکری که تولیدی علمی ترجمی می آراید به شمار میرود ، چیزی مورد نا راحتی  ونومیدی نسبت به مترجم وجود ندارد ، اگر وی در این راه با تلاش کردنی سیر می رود تا ثمره های آن ترجمه می چیند .

روش پژوهشگر در آنچه از ترجمۀ ابیات شعر فارسی بر آمد ، روشی نوینی می داند  که آن بر هماهنگی آواز الفاظ با یکدیگر اتکای می کند  تا ترجمه دارای آوازی وهماهنگی ، به مرتبه ای موسیق

Research on sustainable design in Iraqi craft industries and ways to develop them is essential to preserving the cultural heritage and authenticity of these industries while promoting environmentally sustainable practices. Lack of access to modern technologies, knowledge and resources may hinder the growth of these industries and their ability to compete in the global market. The research problem revolves around finding ways to develop sustainable design in the Iraqi craft industries. The expected outcomes of this research include a clear definition of sustainable design, understanding the history of sustainable design in the craft industry, identifying different types of craft industries in Iraq, exploring the basic concepts of sustaina