Responsibility of Administrative Authorities for the Compensation for Environmental Damage

Administrative responsibility is a real guarantee of respecting environmental laws. If the administration aims to protect the environment and create sustainable development, we should help it and expand its responsibility. Development should not take priority over the environment and resources’ health.

The Role of planning the Audit in Detecting the Significant Irregularities in the financial statements of clients (Field Study in the audit companies and firms at Syria)

The study aimed to test the role of planning in detecting the significant irregularities in the financial statements of the clients in the audit companies and firms, where the research came to provide a knowledge about the concept of planning an it‟s activities, beside its role in increasing the ability of the auditor in detecting the significant irregularities in the financial statements of Clients. In this context, the research community is determined as audit companies and firms, a sample of (60) individuals that are working in the field of auditing in Damascus companies and firms were picked up, finally the researcher reach to a group of conclusions: 1. There is a significant positive correlation between obtaining information about the customer and detecting the significant irregularities in the financial statements of clients. 2. There is a significant positive correlation between obtaining the information of the legal obligations of the client and detecting the significant irregularities in the financial statements of clients.. 3. There is a significant positive correlation between the implementation of the initial analytical procedures and detecting the significant irregularities in the financial statements of clients. 4. There is a significant positive correlation between the assessment of materiality and detecting the significant irregularities in the financial statements of clients.. 5. There is a significant positive correlation between audit risk assessment and detecting the significant irregularities in the financial statements of clients..

The Role of Illustration in Establishing the Grammatical Rule

Grammatical rules are deduced from Arabic spoken by ideally intuitive Arabic speakers, and illustration is the spirit of the rule, endowing it with life, pleasure, and originality. The Arabic used in illustration is that of the holy Quran, sayings of the Prophet as well as renowned poetic and prosaic statements by Arabs from the Jahileah period up to 150 Hizra,i.e, the end of the period of providing arguments. The term illustration is an original Arabic term that came out of Arab concern over mistakes in Arabic. The holy Quran is the source of illustrations, as it is the pillar upon which all other illustrations depend. This paper tries to study the relationship between the grammatical rule and illustrations as well as to demonstrate the motives for illustration, its mechanism, principles, and sources. It also tries to address some equivalents such as provision of argument and evidence as well as analogy.