Journal of Prospective Researches

The research discusses the impact of the professional specialization of the audit team on the quality elements of internal control, as well as studying the impact of both professional specialization and the internal control system on companies. The research problem raises questions about the nature of the impact relationship between the research variables, Accordingly, a questionnaire was built that fits with the research problem and hypotheses, tested and then distributed to the research sample, and the descriptive analytical method was used using the statistical program (SPSS23), to find ratios and frequencies and examine the efficiency of the measurement tool and test correlations using structural equation modeling in (AMOS23) programming, and the results were reached The reached several conclusions, the most important of which is that, as it is a specialized control body for the activity of the company under audit, On the positive contribution of the professional specialization of the audit team to the improvement and development of the quality of internal control, concerning Effectively expressing an opinion on the objective financial statements related to protecting the company from the error of misrepresentation, waste and losses, and improving the performance of tasks related to (determining the scope of work/ reliability/ clarity and importance) and the professional specialization of the audit team has an important positive role in improving the economic performance of companies. The research also recommends companies to focus on the synergy between the professional specialization of the audit team and the internal control and the provision of material and moral requirements, to meet the desired needs of companies.

Through the many and continuous developments in the information technology environment, many technologies have emerged that have been used in various fields, which necessitated the emergence of what is called "digital transformation", which refers to employing the techniques of the fourth industrial revolution in accomplishing business with more flexibility, large storage capacity, and shortening of time and effort. Efforts made by those in charge of the work of accounting information systems.
The problem of the study is to answer several questions: Is there a role for digital transformation techniques in increasing the effectiveness of accounting information systems in the economic unit? Do digital transformation technologies contribute to improving the work of accounting information systems in order to achieve the various goals? Accordingly, the research aim to clarify the role of digital transformation techniques in increasing the effectiveness of accounting information systems by clarifying the possibility of using the most important digital transformation techniques and the role of each of them in achieving this.
One of the results of the research is that digital transformation techniques work to increase the effectiveness of accounting information systems if digital transformation techniques are adopted correctly and individuals are trained to deal with these techniques, which will contribute to increasing the effectiveness of these systems, and digital transformation techniques can contribute to achieving the quality of financial reports by increasing the characteristics of reliability and relevance and increasing the quality of accounting information and thus increasing the effectiveness of accounting information systems.

The artificial insemination is considered one of the results generated by the «biological» revolution that swept the world in the last century, where it was used as a means of helping to conceive and called «assisted reproduction», One of the outcomes that resulted from outside artificial insemination which so-called rent a womb; and that instead of the egg being returned after fertilization by a tube to the wife’s womb. It is returned the womb of another woman stranger to the couple. The reason is that the wife’s womb is not fit to receive the egg. As a result, a major legal and jurisprudential debate was raised a bout any transplant egg in the womb of a foreign woman, especially in Islamic law, given that family relations are are subjected to the personal status Law. Iraqi law has an opinion on artificial insemination of, which surrogacy is a form.

The current study aims to know the acute and chronic effect of lead dichloride through microscopic examination of the nuclei of red blood cells and a relative enumeration of abnormal cells. Mosquito fish were collected for the study from the banks of the Tigris River, east of the city of Mosul, on the left side near the fourth bridge, for the period from July to November of the year (2019). The fish are 2.57cm, 0.120gm, and then the fish were transferred to the Scientific Research Unit of the College of Education for Pure Sciences/ Life Sciences. The results of the study showed the effect of sublethal concentrations of lead dichloride on red blood cells and for the two periods of acute exposure 24 and 96 hours at a concentration of 20 and 25mg/L and chronic exposure in the two periods for 15 and 30 days at a concentration of 5 and 10mg/L resulted in a significant increase in the rate of nuclei abnormalities in the red blood cells of mosquito fish. It is concluded from this study that lead has a harmful effect on mosquito fish even in sub-lethal concentrations, and the effect of the metal increases with increasing concentration and increasing exposure period.

Conflict represents a basic pillar in drama. The dramatic tendency represents the basis of the existence of dramatic conflict. Conflict is a human condition which reflects the condition of human existence in a society. Therefor, the narrative conflict is a compled intellectual and artistic matter that carries a depication of the world. The conflict within the novel is appeared in multipule forms, each of them depicts specific situation. So, conflict has gained a great importance in the novelistic production as it is an intellectual and artistic tool that works to reveal facts.

Although globalization emerged as a worldwide phenomenon no more than four decades ago, it can be, to certain extent, applicable to this novel. This study examines two subjects: recurrent topics in the novel, then global concepts, both positive and negative. The majority of the issues undertaken in The Merry-Go-Round in the Sea (1965) are previously untacked in the way this attempt investigates. However, several basic matters, which are universal, will be discussed here. As far as I can ascertain that no study of the global themes of this novel has been done.

Gaining a better understanding of English poetry is a goal for many Arab college students. The potential disconnect between the use of language in English poetry and the home language of learners is exacerbated when old-English is used. By employing Spenser’s The Shepheard’s Calendar as a counterpoint to an Islamic ode, it is possible to compare some of the thematic and structural commonalities they share which, in turn, can increase student achievement and satisfaction. Developing an understanding of the nature and function of genre and the literary terms related to poetry, such as prosody and metaphor, provides a further insight into the differences between the two poems and builds on a familiar Arabic poem as a segue to the unusual.
A well-known pre-Islamic Arabic poem (Imru’ al-Qais’ L poem) is analyzed and compared to its 16th-century English counterpart (Spenser’s The Shepheard’s Calendar). The comparison reveals that, while the Arabic and English poems have features in common, they differ in several respects. In terms of genre, both poems share aspects of form and theme - both are long, descriptive poly-thematic poems with an organic unity of structure. Yet, because themes and poetic forms are culturally conditioned, they vary significantly from one tradition to the other and the physical form of both poems, as well as the themes of love and praise, differ. With respect to prosody, both poems are lyrical with their musical qualities supported by the use of rhythm, meter and rhyme and the sound qualities that come from repeating consonant sounds and words. Yet, the rhyme, meter and rhythm are different - the Arabic is more constrained by certain poetic rules, compared to the flexibility the English poem enjoys.
Metaphorical images taken from nature to describe the states of happiness and sadness are common to both poems. Metaphor is generated by combining it with simile. In the Arabic poem, cultural tradition dictates that metaphor is used more frequently, whereas Spenser uses a range of conceptual devices.

This research deals with an essential subject in English language teaching and translation. It aims at testing the faculty of Iraqi students of translation to translate such sentences into Arabic, and overcome the obstacles.
To-infinitive dependent clauses are considered as reduced clauses by many grammarians, because in these sentences, one of the elements of the major clause is omitted. The other type, i.e. ing clauses contains transitive or intransitive having the ending -ing.
It also aims at putting some solutions for those problematic spots that lead to real problems in translation. A test will be done on (20) fourth year students from “Department of Translation”, There is no gender distinction, the questionnaire contains (20) sentences, with different patterns, then their translations shall be analyzed.