The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

This study aimed to identify the attitudes of school teachers and principals at basic government schools in Ajloun governorate towards the inclusion of disabled students at basic schools, and investigate how they will accept the merger. To achieve the purpose of this study, a questionnaire containing 35 items was administered to school teachers and principals to measure their attitudes toward the inclusion of disabled students in regular schools. The sample of this study consisted of 43 male teachers and (74) female teachers and principals. The frequency, normal distribution, arithmetic means and t-test were used to analyze the data of present study.          The findings showed that there

This research will deal in a simple way with the concept of urban expansion and taking the decision to sign the spatial signature of residential investment projects in order to reach through them in a real way to the extent of the proportionality of the decision taken, in light of the fulfillment of the conditions that must be met in the matter of making the decision of the spatial signature of the residential investment project and the extent of commitment to them, in which the conditions are: (Ease of access to services and transportation, adequacy of services, commitment to urban land uses) when establishing the investment project represented by the Al-Ayad residential project in the Hittin neighborhood of Al

Objectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.

Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.

Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha

The uniform flow distrbiution in the multi-outlets pipe highly depends on the several parameters act togather. Therefor, there is no general method to achieve this goal. The  goal of this study is to investigate the proposed approach that can provide significant relief of the maldistribution. The method is based on re-circulating portion of flow from the end of the header to reduce pressure at this region . The physical model consists of main manifold with uniform longitudinal section having diameter of 152.4 mm (6 in), five laterals with diameter of 76.2 mm (3 in), and spacing of 300 mm. At first, The experiment is carried out with conventional manifold, which is a closed-end. Then, small amount of water is allowed

Abstract

The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program

This study aims to create spatial balance between two Iraqi writers' novels (Maysaloon
Hadi, Alya Talib) technical and objective illustrates similarity points and difference in the
writers' style. We depended in our research on spatial classification considering the aggressive
and friendly, since the writers focused on them.
The research study concluded to many sides, some of which are similar and some are
different. Firstly, ingenuity description of the writers. Followed by the deep connection they
have. Because of the personal experience it emanated from alienation sensations and nostalgia
to deep roots to homeland.
On the other hand, difference aspects, we see Maysaloon takes symbols and illusions
unlike Aly

Even though in recent decades a bulk of studies have been accomplished on the use of communicative language teaching (CLT) in English as a foreign language (EFL) environments, fairly a limited numbers of studies precisely dealt with investigating the attitudes of language teachers, students and supervisors concerning the principals of CLT in the context of Iraq. Henceforth, this study was designed to delve into the attitudes of teachers, learners and supervisors about the implementation. To this end, the study was accomplished using a mixed method design. The present study was carried out in two phases: designing and using a questionnaire plus interviewing the teachers, students and supervisors (51 language learners, 41 teachers and

Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

There are great figures in our nation, who are famous for their encyclopedia in their sciences, and their fame spreads across the horizons for what they presented to their religion and nation.
So they became torches of guidance, advocates of goodness, and treasuries of knowledge until God inherits the earth and those on it.
Among these imams is Imam al-Qurtubi, who died in the year (671 AH), after whom he left a great legacy of valuable books, including this one, which is the subject of my research, his valuable interpretation (Al-Jami’ Li Ahkam Al-Qur’an). Taking from him and his approach in interpreting the verses of judgment, following the method of extrapolation, investigation and deduction to know his style, which he used