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

The term of ability (Al qoudra) is of the common terms which used by speech scientists to relate to one of the important verbal issues which called “Fate and destiny”. the issues of fate and destiny has been raised by Muslims since the dawn of Islam and It was researched among speech scientists, there are many opinions about this issues as the man can do or leave anything or he forced to do something that mean he hasn’t ability.

Also the term was used by jurists and they mention to the ability conditions (Assigning the Divine) and when this conditions are not available that means the man is not commissioning, the conditions are Mind, puberty and other conditions which mentioned in the books of jurisp

This research is dedicated to study Al-Ra’ee Al-Numayri, a distinctive poetic character, to find out the most important (artistic) pre-Islamic features that contributed to its formation. It is further dedicated to know the influence of these features on his literature in the literary arena. After surveying his poetic texts and reading them according to the analytical and investigative methods, the art of the researcher was limited to the  field of  traditionalists. He was following the footsteps of the ancients by adhering to the traditional Arabic poetry style and the traditional poetic image. Despite that, he had his own imprints and  unique style of interrogating times and places with its people, animals and plants. H

Abstract

 The current research aims to identify the analysis of the questions for the book of literary criticism for the preparatory stage according to Bloom's classification. The research community consists of (34) exercises and (45) questions. The researcher used the method of analyzing questions and prepared a preliminary list that includes criteria that are supposed to measure exercises, which were selected based on Bloom's classification and the extant literature related to the topic. The scales were exposed to a jury of experts and specialists in curricula and methods of teaching the Arabic language. The scales obtained a complete agreement. Thus, it was adapted to become a reliable instrument in this

The aim of the research to highlight the calendar of the most important tools used by the Central Bank of Iraq, in the implementation of the function of supervisory oversight, to verify the stability of the banking system, and protect the funds of shareholders, and depositors in general and the absence of any raises the risks of default and financial failure in particular, for commercial banks. The most important flaws and weaknesses in these tools, in the early detection of the risks of continuity in a timely manner, The study concluded a set of conclusions, including the weakness of the tools used in the performance of the function of supervisory oversight in detecting cases of default and financial failure in the early time as well as

Abstract

The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu

Mixed ligand complexes of bivalent metal ions, viz; M= Fe(II),Co(II),Ni(II),Cu(II), Zn(II), Cd (II), and Hg(II) of the composition Na2[M (Amox)(Sac)3] in 1:1:3 molar ratio, (where Amox = Amoxicillin tryhydrate (C16H19N3O5S.H2O) and Sac = Saccharine(C7H5NO3S) have been synthesized and characterized by repeated melting point determination, Solubility, Molar conductivity, determination the percentage of the metal in the complexes by flame(AAS), FT-IR, magnetic susceptibility measurements and electronic spectral data. The ligands and their metal complexes have been screened for their biological activity against selected microbial strains (gram +ve) and (gram -ve).

Mixed ligand complexes of bivalent metal ions, viz; M= Fe(II),Co(II),Ni(II),Cu(II), Zn(II), Cd (II), and Hg(II) of the composition Na2[M (Amox)(Sac)3] in 1:1:3 molar ratio, (where Amox = Amoxicillin tryhydrate (C16H19N3O5S.H2O) and Sac = Saccharine(C7H5NO3S) have been synthesized and characterized by repeated melting point determination, Solubility, Molar conductivity, determination the percentage of the metal in the complexes by flame(AAS), FT-IR, magnetic susceptibility measurements and electronic spectral data. The ligands and their metal complexes have been screened for their biological activity against selected microbial strains (gram +ve) and (gram -ve).

This research aims at the possibility of rationalizing business organizations according to the strategic planning directions which have been developed to deal with many problems faced by business organizations, including the General Company for Automobile and Machinery Trade which was chosen as a research society, and several research problems were diagnosed, including an increase in the numbers of employees who constitute hidden unemployment, lack of work in the system of job specialization, and the organizational structure which is the non-application of the company to a modern administrative model. The importance of the research is that the company being investigated is a pioneer in its field of work and seeks to achieve custo