تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم في تقييم الاداء من قبل الاجهزة العليا للرقابة لزيادة جــودة وفاعليــة الخــدمات الــتي يقــدمونها كمــا انهــا جــزء مهــم فــي مجــال التنظيم الذاتي للجهاز الرقابي فمن خلال جمع البيانات وتحليلها، يتم تحديد أولويات إجراءات التحسين واتخاذ القرارات بشأنها لقياس الفجوة بين الأداء الحالي والأداء المنشود حيث يتم تحديد المستوى المستهدف للأداء على المدى المتوسط والطويل حيث تكون مستويات الأداء هذه قابلة للتحقيق، حيث يتم وضع خطة ذات جداول زمنية ومسؤوليات محددة وبمجرد تنفيذ الخطة وجمع البيانات عنها، يمكن إجراء مقارنات وتحديد نقاط القوة ونقاط الضعف واقتراح المعالجات لها.
Autorías: Muhammad Hamza Shihab, Nuha Mohsin Dhahi. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 4, 2022. Artículo de Revista en Dialnet.
With the great development in the field of the Internet, the talk about the new media and its implications began, And its interactive services have made the future of media material sometimes participating in it and manufacturing it at other times,
the public is seeking information and choosing the appropriate ones, as well as exchanging messages with the sender after what the role of the receiver is just receiving information only.
This study aims to demonstrate the effects of using digital media in various forms and types to construct the value system of Iraqi society through the identification of the following aims:
Identify the most popular digital media for the Iraqi public in their daily lives on the Internet.
Identify
The new events in every era are endless, and it is not required of the legal texts to pursue each event by itself and attach to it its ruling.
At the same time, every event or action must have a Shari’a ruling according to the wise Lawgiver, and our scholars have noted this in every event presented to them. ...etc.
It is well known that reaching the legal ruling on a matter, by examining the detailed evidence, is subject to following the path of the rules and regulations specific to the overall evidence, which we organize on the basis of the principles of jurisprudence.
Therefore, any disagreement about the manner or content of these rules will have an impact on the difference of jurists in partial issues, when examining the d
Abstract
financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.
the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it w
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The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.
One of the most important conclusions reached by the researchers was that forensic accounting
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