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دور ومسؤولية مراقبي الحسابات في العراق تجاه الأفصاح الألكتروني للقوائم المالية
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This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing job and the responsibility bounding of the account observer towards it. The coming part focuses on the experimental aspect in which a questionaire list has been prepared and then given to a number of account-observers in Iraq. The last part is related to the main findings which the research has reached at, then, a number of recommendations have been suggested depending on the pervious findings.

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
مرويات الإمام محمد بن علي الباقر ( ) في الغسل في كتب
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The research titled (narrations of Imam Muhammad bin Ali al-Baqir (upon him be peace) about washing, in the four books of Sunan - study and analysis -) deals with what was reported from the noble and purified hadiths about him, peace be upon him, through the four hadith works represented by Sunan Abu Dawud (d. 275 AH). And Al-Jami’ Al-Kabir (Sunan Al-Tirmidhi) (d. 279 AH), Sunan Al-Nasa’i (Al-Mujtaba) (d. 303 AH), and Sunan Ibn Majah (d. 273 AH), who is the venerable imam and jurist from the House of Prophethood, as he transmitted many traces from the Prophet, may God bless him and grant him peace. Upon him and his family, peace be upon him. The study focused on his narrations, including the rulings on washing

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Publication Date
Sat Jan 01 2022
Journal Name
مجلة القانون للدراسات والبحوث القانونية
كفالة الحق في الملكية الخاصة في اطار فرض ضريبة العرصات
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ان الضريبة المفروضة على المكلف يجب ان لا تكون قيدا على حق الملكية الخاصة

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Publication Date
Sat Jan 04 2020
Journal Name
عين شمس
العدد الإيقاعي بحث في مفهوم الكم والزمن في فلسفة الايقاع
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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Efforts in cataloging manuscripts some Arab and international libraries
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The Arab Islamic Manuscripts in the science libraries humanly global heritage in different types of knowledge and science, as they were not confined to a particular flag but extended to include all kinds of science, and to facilitate the knowledge of these types of manuscripts has been necessary to operate them indexed in most libraries , because it is important in determining the size of those manuscripts and set them up and facilitate the work of the investigators, as well as the significance of indexing to know printed manuscripts in order to avoid repetition of the publication of the manuscript more than once, especially if the deployment is to be characterized by accurate scientific integrity and following the origins of the scienti

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Importance of Effort and its Impact in Building the Society in the Light of the Holy Book and Sunna
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The Importance of Effort and its Impact in Building the Society in the Light of
the Holy Book and Sunna.
Thank for God and peace be upon Prophet Muhammad, His hose hold and
Companions.
This research is to refute a fault : that Islam as a religioncalls for laziness and
dependence and this in first, Second, to show the originality of the Islamic method in
building and construction.
This research Starts with an introduction in which I refer to the nature of the
Islamic method and its way of work in life: that it is a divine method that is achieved
by the effort of the people them selfves and not through a divine extraordinary power:
The research explains the shift in the peoples life who were addressed by this<

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
EL TRATAMIENTO DE LAS UNIDADES FRASEOLÓGICAS EN EL TEXTO PERIÓDISTICO
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The team of this investigation deals with phraseology and the importance of its organized use in the media of communication, especially in the daily newspaper which is used by different society classes.                                                                                      

 So, the journalist

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Formal and Functional Perspectives in the Analysis of Hyperboles in Obama's Speeches
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     Hyperbole is an obvious and intentional exaggeration in the sense that it takes things to such an extreme that the audience goes too far and then pulls itself back to a more reasonable position, i.e. it is an extravagant statement or figure of speech not intended to be taken literally. This paper focuses on the formal and functional perspectives in the analysis of hyperbole which American candidates produce in their speeches in electoral campaigns, for it is hypothesized that candidates in their electoral campaigns use hyperbolic expressions excessively to persuade voters of the objectives of their electoral campaign programs. Hence, it aims to analyze hyperbole in context to determine the range of pragmatic func

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Increased epidemic when Akbari in his book Explanation in the expression of the Koran
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Increased epidemic when Akbari in his book Explanation in the expression of the Koran

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Publication Date
Wed Dec 31 2014
Journal Name
Al-khwarizmi Engineering Journal
Energy Saving of Heat Gain by Using Buried Pipe Inside a Roof
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Abstract

    This work deals with a numerical investigation to evaluate the utilization of a water pipe buried inside a roof to reduce the heat gain and minimize the transmission of heat energy inside the conditioning space in summer season.     The numerical results of this paper showed that the reduction in heat gain and energy saving could be occurred with specific values of parameters, like the number of pipes per square meter, the ratio of pipe diameter to the roof thickness, and the pipe inlet water temperature. Comparing with a normal roof (without pipes), the results indicated a significant reduction in energy heat gain which is about 37.8% when the number of pipes per m

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The history of political conflicts in Zimbabwe: The history of political conflicts in Zimbabwe
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Abstract
This research shows the history of political conflicts in Zimbabwe, the
merits of the political struggle for power in this country since the British
colonial period, especially after the British administration announced that
Zimbabwe is a local colony of the British Crown in 1923, as the settlement
process against the wide white deprive local people to own and lease land
and low income, as well as the 1961 Constitution, which granted access to
the white powers in accordance with the authority of the top menu for the
existing lower allocated to blacks.
These events and factors led to a national rejection in Zimbabwe,
which crystallized in the form of parties and political organizations through the

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