Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

This research has investigated the effect of the customer knowledge management CKM in sustainable promotion SP. The research conducted a quantitative method on a sample of employees in the Al-Furat State Company for Chemical Industries affiliated / the Ministry of Industry and Minerals in Iraq. The research’s problem presented a set of questions, one of the most important was (is there a relation and impact between the dimensions of customer knowledge management and sustainable promotion). The aim of the research is to identify the extent to which customer knowledge management activities are applied in understudy organization. This research adopted the questionnaire as a main instrument to collect information from (140) participants in

    אורי-צבי גרינברג, אחד המשוררים היהודים הבולטים במאה ה-20, ולפי מבקרים רבים, היה גרינברג מהמשוררים החלוצים בתקופה שמלאה בחדשנות ובתנודת האירועים הפוליטיים והביטחוניים, באירופה ובמזרח התיכון. גרינברג יליד גליציה ב-1894, גדל במשפחה חסידית, הוא הגר פלסטינה ב-1923, ומשנה ההיא גרינברג נצל את עצמו לעבודה הספרותית והפוליטית ביחד. הוא תרם להקמתם של כתבי-עת והעתונים וכתב יצירות ספרותיות רבות, רובן היו שירים בעלי

Theatrical techniques took upon themselves the responsibility of building and organizing the theatrical form for the various forms of performances, and it was the important tool that the show makers could rely on in carrying out the various works at the audio-visual level, and lighting is one of the most important elements of the visual formation of the image in the show, as it is related to the visual process and what it can achieve in operations The contrast that constitutes the aesthetic and intellectual values of the theatrical show, especially since the process of adjusting the element of time and the timings for receiving or delivering, moving, and the movement of the actor is what can determine the rhythm of the scene, which in it

The intervention in the military institute represents a great role in the Nigerian
political life since 1960. There are many reasons behind this domination. The First is that
many African militants participated in liberating their countries from colonization. The
second is that they tried to stay in power as long as they could stay through the rule of one
party.
There fore, they depend on the process of political and economic reform to get rid of
military rule that dominated the Nigerian Political life to be a civilian state

تبحث هذة الدراسة واحداً من العناصر المهمة في تكوين المنجز النحتي الا وهي الحركة, ويرصد البحث التطور الحاصل في عملية تجسيدها وتوظيفها في العمل الفني عموماً والنحتي بشكل خاص وفقاً  للمتغير الإسلوبي والتقني في تجسيدها. وقد حددت مشكلة البحث بالتساؤل الأتي: ماالأساليب والتقنيات التي إتبعها الفنان في تجسيد الحركة ضمن تكوين المنجز الجمالي؟  وهدف البحث إلى الكشف عن الإسلوب وتطور التقنية الحاصلة في ذلك المجال.

The current research dealt with the study and analysis of the documentary
program on RT satellite channel dealt with research in a problem identified
by the researcher in a major question, which is the methods of technical
processing of documentary programs in satellite channels? The goal of
identifying the channel's handling of its documentary programs.
The research is considered descriptive research in which the researcher
used the survey method, the content analysis method to analyze (12)
documentary programs, It was determined by the comprehensive inventory
method within the temporal field of research extending from 1/10/2019 to
29/12/2019.
The researcher has obtained several results, the most important

إن التعبير ينوء بأثقال كبيرة ، وهذه المشكلة قد تتضاعف ،لأنَّ التعبير يحتاج إلى مها ا رت " لم
تنجح المدرسة في تنميتها تنمية صحيحة " ولأنّهُ يصطدم بعوامل معوقة متعددة منها ثنائية اللغة ،
وكثافة الصفوف ، وغياب المنهج ، وٕاهمال التصحيح، ووضع المدرس لكلمة "لوحظ" من غير
ملاحظة شيء وقلة الحصص ، وضعف الربط بين فروع اللغة ، والتساهل في إعداد المدرس.
وقد كان من نتائج د ا رسة أجرتها المنظمة العربية للتربية والثقافة

The developing countries can be distinguished by spatial disparities and by this a wide gap between urban and rural settlements were produced as well as the appearance of primate cities. The effect of spatial development as a dynamic and continuous process can be perceived in the state of population distribution inside settlements inter and intra regions as well as the hierarchy of urban settlements according to time series. The research proved that the improvement judgment of the structure of the urban system using Gene factor is not accurate because it cannot be accounted for the internal components of the system which make a contrariety between the whole judgment (country) and partial components (Provinces including Sulaimaniy

El moviemiento literario español de posguerra ha visto un cambio muy transcendental al nivel de plantear los temas y la  técnica de formar el genero literario ,de forma que la poesίa ha ocupado un espacio muy significativo en ello ,dado que los poetas buscaban metedos creativos para atraer el público , siguiendo senedores que pudieran afectar de forma u otra en las mentes y sentimientos.

        En esta dirección ,Gabriel Celaya se resalta como voz que ha  traspasado el ánimo de dos promociones genericas que son la de 27 y la de 36, por lo cual podίa conllevar unas asencias muy basicas de la poesίa española que envuelven la precisión clásica y prodencia contemporanea, con