The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

Türklerin İslam dini ve kültürünü benimsedikten sonra,Anadolu'da Arap ve özellikle Fars Edebiyatlarını örnek alarak oluşturdukları yazılı edebiyattır. Bu dönemin şairleri(ozanları) şiirlerini divan adı verilen kitaplarda topladıkları için söz konusu edebiyata da Divan Edebiyatı denilmiştir.Özellikle,medreseden yetişen aydın sanatçı ve yazarların saray ve çevresinde oluşturdukları bir edebiyat geleneği olduğu için, Havas(Yüksek Zümre) edebiyatı,Saray edebiyatı, Klasik Türk edebiyatı gibi adlarla da anılmaktadır.Divan edebiyatı sözünün 1900'den sonra ortaya çıktığı sanılmakta ve ilk defa kimin kullandığı bilinmemektedir.

        The research paper deals with the role of the place making in eco-tourism through a review of international experiences in the eco-tourism industry and its contribution to advancing the reality of tourism there, and attracting the largest number of tourists.  The study is divided into five axes: the first is a study of related concepts, and the second is a study of global experiences, which included three countries: (South Bank (Gabriel's Wharf) - London, Rotterdam in the Netherlands, and dealt with each of Happy Streets and Kendrick Mills, and then the Perak River tourist corridor - Malaysia).  As for the third axis, it is concerned with analyzing these experiences to reach th

Chapter-1

Problem of the research: 

The studies and researches have noticed the aggravation of violence practice in all educational means using different and innovated styles against children in the school and house in order to upbringing by the parents or the school .

It is a training method for the person to participate in the society and prepare him to be an effective member.

The current research confines the children in age (6-12) years old representing the primary stage who face different kind of violence during the familiar or school education.

The current research aims to:

1 – The kinds of violence which happens to the children in the primary

على وفق ستراتيجية توظيف الامكانيات الاسلوبية والفنية والجمالية للحوار بنوعيه( الحوار الداخلي ) و( الحوار الخارجي ) استطاعت الكاتبة ان تمنح روايتها ( ذاكرة الجسد ) خصوصيتها الادبية .فعلى مستوى الوظيفة البنائية اسهم الحوار في التشكيل الزمني لبناء الرواية ،وتقديم الشخصية ،وبناء الحدث وتطويره .وعلى المستوى الاسلوبي نجد أن الحوار تجاوز وظيفته الاخبارية الى وظيفة التأثير في المتلقي من خلال الافادة من معطيات المسر

برزت الشخصانية في حقبة تاريخية كان فيها العالم و اوربا وفرنسا تشهد انتهاء حقبة حضارية امتدت من نهاية القرون الوسطى حتى اوائل القرن العشرين تميزت بكونها رأسمالية التركيب، ليبرالية المنهج، وبرجوازية القيم، جاءت الشخصانية ليس فقط محاولة للإجابة عن حقبة جديدة ولادة حضارة جديدة لاتزال غامضة المعالم فحسب انما ايضا كرد على المدرسة الماركسية المادية والوجودية الملحدة محددة هدفها الابعد بإعادة صنع النهضة

The present study is a qualitative study that aims to investigate the way the Iraqi caricaturist,Dheaa Al-Hajjar uses caricatures to produce a satirical meaning humorously.Producing satire while at the same maintaining humor requires a creative thinking on the part of the caricaturist. Thus, the study examines the production of humorous satire in terms of creativity. The analysis is done from the cognitive linguistic point of view using Arthur Koestler's theory of bisociation as presented in his book The Act of Creation in 1964. The main principle on which the theory is based is that humor is created via linking (or bisociating in Koestler's terms) two habitually incompatible trains of thought in order to come up with a novel me

The Holy Koran is the highest text in the eloquence, It is one of the
important sources of the linguistic syntactic and eloquent study; it impacts
upon these sciences Avery intense impact through advancing its verses as an
argument in the confirmation of the significance of the term
The holy Koran was and still the fountain of the linguistic studies, as
they tend towards it since the second century of the hegira. So this research is
a study of the expressive terms concerning the rain in the holly Koran, a
linguistic study; it aims to study the term concerning its linguistic and
conjugate significance and its expression concerning the rain through reality
and metaphor.

Approaching the turning of the millennium, the American theatre witnessed an arousing
interest much shown in patients suffering of severe diseases as a subject matter to drama. In a
discussion of Margaret Edson's Wit, the light is shed on how far such patients, who were literally
involved in secular visions during their life-time, become apt to create a different one on their
death beds. The vision newly blossomed becomes much rooted in the spiritual life; it is a
redemptive vision that can amend what those patients' hearts and minds have long ignored.
Further, the human touch that has been ignored during man's healthy secular life is ultimately
needed for the time being. It helps to enhance man's vision towards the

This field experiment, was conducted to investigate a comparison of two methods for harvesting potatoes: mechanical and handy when using moldboard and chisel plow for primary tillage and three different distances for planting tubers in the rows 15, 25, and 35 cm in silt clay loam soil south of Baghdad. The factorial experiment followed a randomized complete block design with three replications using L.S.D. 5 % and 1 %. Mechanical harvest recorded the best valid potato tubers at 88.78 %, marketable yield of 31.74 ton. ha-1, efficiency lifted 95.68 %, tubers damage index 28.41, speeding up the harvesting process and reducing time and effort. Handy harvest gave the least damage to potato tubers, 6.02 %, and unlifted potato tubers, 4.32 %. Howe