Studying the past for its importance and connection with the present is reflected in a relative scale in the light of data and thought of the predecessors of a great nation like the Mesopotamia, where its civilization flourished and rose since the ancient times, which inspires the present with inherited meanings that might be an entity or recognized symbols in the establishment of a vision, system or architectural building. The researcher has crystallized the description of the past to enhance the vision of the present within what is required by the interior design specialty about the historical origins of education and the design of schools in the Mesopotamia, in addition to its ethnic and environmental specificity and the moral content

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

The research aims to improve the performance of the Directorate of Maysan water by reconciling the objectives of the employees of the directorate with the objectives of the Directorate itself, as well as to identify the strengths and weaknesses in the performance of the Directorate (Leadership - Individuals - Knowledge - Operations - Financial) and presented to experts and arbitrators of specialized, and the researchers have relied on the case study methodology as a descriptive approach is comprehensive analysis, and draws on more than one approach, method and scientific design, has been interviewed a number of experts in the Directorate Maysan's water Identify the weaknesses and strengths of the Directorate, the research has reached a numb

The aim of this research is to test the relationship of influence and correlation between strategic performance and its five dimensions (financial dimension, after internal processes, after internal customer satisfaction, after learning and growth, environmental and social dimension), by adopting international indicators in agricultural projects To determine the extent of the differences between the research variable and its dimensions, and then try to come out with a number of recommendations that contribute to the evaluation of agricultural projects and their performance by diagnosing and treating deviations, and based on the importance of the research topic in agricultural institutions. Institutions of the Environment and Soci

    The teacher is the most able to achieve the goals of education in education because he has the ability to affect the behavior of the disciples testified and its actions and appearance and other actions that convey pupils with it sometimes in a manner unconscious or unconscious , and the importance of the role of the teacher in the educational process , it is necessary to compromise the care and attention to the extent that commensurate with the important role that the rise in the preparation of youth and composition , and as a result is needed to continue efforts to improve the quality of teacher preparation so that it can be more effective and positive in the educational process .
First - Research Goals -<

The research aims to improve the performance of the Directorate of Maysan water by reconciling the objectives of the employees of the directorate with the objectives of the Directorate itself, as well as to identify the strengths and weaknesses in the performance of the Directorate (Leadership - Individuals - Knowledge - Operations - Financial) and presented to experts and arbitrators of specialized, and the researchers have relied on the case study methodology as a descriptive approach is comprehensive analysis, and draws on more than one approach, method and scientific design, has been interviewed a number of experts in the Directorate Maysan's water Identify the weaknesses and strengths of the Directorate, the research has rea

Provides the style of benchmarking the best possible use whenevaluating the performance and evaluation, as well as improved performance,due to its consistency with the principles of good evaluation of theperformance, an extension of the completion of several functions of the timeand cost less, thereby increasing the efficiency of the management of theinstitutions, especially institutions, the media, as it became public the future ofthe message sender to the same time Zaorosaúl new media is challenging thetraditional media of what distinguishes this new interactive media and mass ledto this transition . However, the media Aljdidhoosaúl traditional mediacontinue to coexist and reinforce each Menhmaalakhr, for his wealth offreedom of opin