ملخص البحث باللغة العربية

   الحمد لله رب العالمين والصلاة والسلام على سيدنا محمد وعلى آله وصحبه وسلم. أما بعد: فهذا مخطوط منعوت بـ(كوكب الاشراق فيما يجب للواحد). لمحمد بن عبد الرحيم بن محمد السلموني المالكي : (1173هـ). وأصل المخطوط نسختان، وقد نسخت بخط واضح وعبارات دقيقة، ، وكان المحور الذي يدور عليه المخطوط هو مسألة التوحيد، وبيان ما يتعلق بالله تعالى وما يجوز ويستحيل في حقه تعالى، وتفصيل مسألة الص

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au

Islam was keen to get every man and woman a share of those benefits and wanted to marry and urged him. In order to unite efforts and articulates the arrow and clarifies the goal and I have a share in building a sober Islamic society, for all this and other research title is ((modern or planting and its impact on marital happiness)).

Abstract Globalization dominated in the last decade of the twentieth century and the eve of the third millennium over economic,politics,psychology,culture,communications and information sciences,it's a historical phenomenon refer to many important transitions in humanitarian life.It foxes on that state has illusion its historical role in the psychologist,economic and political buldings. Globalization issue and its influence in North Korea put a spotlight on political,economic and cultural situations,the political system resists any change with many limitations on political freedoms,human rights and political multiplicity.Libralism trends and free market are so weaken when it comparing within the bad economic situation of the coun

This study aimed to analyze functional thinking style and its contribution to learn the accuracy of block and smash serve in volleyball among university students. The sample was composed of 120 students of the College of Physical Education and Sports Sciences of the University of Baghdad (academic year 2021/2022). The statistical analyses were carried out with the statistical software SPSS and correlation analyses were conducted. It was found that functional thinking style significantly contributed to learn the accuracy of block and smash serve in volleyball among university students. Therefore, it is necessary to intensify efforts to increase the level of functional thinking among university students, by adopting acad

In the contemporary political history of Iraq, a unique protest broke out on October 1st, 2019. This protest reappeared on October 25th and lasted up to the following weeks making this protest as the most comprehensive and deepest one. It has the possibility of lengthening and the diversification of methods among all the social protesting movements during the century for Iraq. This desperate youth movement presents various images and methods to highlight the image of the protesting movement. The role of the Iraqi woman was clear, which was embodied through the mural paintings expressing her artistic and social role in conveying and expressing the goal of the protest. The aim of the current research is to identify the social artistic implica

Forensic accounting (FA) is an important tool in exposing financial manipulation and corruption within institutions, making the role of FA essential in the Iraqi judicial system (IJS). This role suffers from limited implementation due to the lack of specialized legislation and insufficient awareness of its importance. The role of FA in the IJS can be enhanced by enhancing professional training, amending university curricula to include FA, and developing legislation regulating this field. Furthermore, cooperation between courts and the FA should be strengthened to ensure adequate financial evidence (FE) in judicial cases. For example, the experiences of developed countries, such as the United States and the United Kingdom, demonstrate how FA