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أثر تطوير معايير التدقيق العراقية في الإيفاء بمتطلبات الإصلاح ومناهضة الفساد: دراسة مقارنة تحليلية مع وضع إطار مقترح لتعديل دليل التدقيق العراقي رقم(6) بشأن تخطيط عملية التدقيق والإشراف عليه
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The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external auditor requirements of the financial community, which is reflected in the final outcome of the fight against corruption and hazardous forms and achieve the anticipated reform requirements.

In light of the findings the researchers several recommendations, including offering to emphasize the importance of conferences, seminars and workshops held as well as training programs to promote the importance of keeping up internationally recognized auditing standards to elevate effectively audit process and its role in the fight against corruption and the establishment of administrative reform expected.

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Financial compensation contracts related to Hajj: دراسة فقهية مقارنة
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Financial compensation contracts related to Hajj

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Publication Date
Wed Jun 12 2024
Journal Name
مجلة كلية الكوت الجامعة للعلوم الانسانية
التنظيم القانوني للشرط المانع من التأجير (دراسة مقارنة)
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الشرط المانع من التأجير هو عبارة عن قيد اتفاقي يرد في عقد الإيجار مقتضاه تقييد حرية المستأجر من التصرف في حقه بالإيجار من الباطن أو التنازل عن الإيجار إلا بموافقة المؤجر.وهو بذلك قيد إرادي يرد على حرية المستأجر في التصرف بحقه الناشئ عن عقد الإيجار استثناءً من الأصل العام، وهذا الشرط أما ان يرد على منع المستأجر من التنازل عن الإيجار إلى الغير أو الإيجار إلى الغير من الباطن أو كلا الحالتين، وهو أما أن يظهر بصورة

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Methods of Foreign Trade Payments -Comparative Accounting Study-
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 The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
LOS ENUNCIADOS INTERROGATIVOS DIRECTOS: ESTUDIO MORFOLOGLCO CONTRASTIVO ENTRE EL ESPANOL Y EL ARABE
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Los enunciados interrogativos desempeñan un papel de sumo interés en el habla del ser humano en todo el mundo, además de la gran importancia que desempeñan sus distintos enunciados y partículas en abreviar las oraciones y hacer llegar a nuestro interlocutor nuestra intención con pocas palabras, por eso a través de esta investigación vamos a enfocar la luz sobre uno de sus tipos fundamentales "los enunciados interrogativos directos", a través de un estudio morfológico contrastivo entre el árabe y el español,  este fue el principal motivo para elegir este tema.

A pesar de que los enunciados interrogativos directos aparentemente no ofrecen mucha dificultad, pero dominar a dicho tipo de enunciados con

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Publication Date
Sun Jan 17 2021
Journal Name
Arab Science Heritage Journal
المبادرة في عهد الامام علي بن ابي طالب (عليه السلام )
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    Thank Allah and prayers on the Prophet Mohammed the man of truth and honest (PBUH).

The initiations in the role of Imam Ali (PBUH) is considered among the important initiations in Islamic thinking .It is considered the way to invest the conditions that the individual in the light of it can reach to make gains and achievements

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The significance of the additional verb in Al-shakshakiah sermon of Imam Ali (peace be upon him)
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The contextual clues researcher guide to determine the meaning of the word is likely to several meanings, was contextual clues Dalili in determining the meanings morphological acts whipped in a sermon Alhqhqih.
And meanings are endless on the contrary language words used to express these meanings, we find that one word may be used to express more than one meaning, leading to the phenomenon of semantic possibility.
So it was inevitable that contain language text on the signs designate the reader and listener and researcher to identify the intended meaning, and these signs are contextual clues in the text.
Actual formulas whipped features from other formulas morphological Pkthertha frequent use and the large number of meanings men

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
الفكر الفكر التربوي في طروحات الامام جعفر الصادق (عليه السلام)
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Find spins educational thought in the arguments of Imam Jafar Sadiq ( peace be upon him ), which is a valid approach to every age and generation , a fact the Lord's suitable for all ages, and a natural extension of the message the sky . Here was a project of Imam Sadiq ( peace be upon him ) for the breeding of individuals and the Islamic nation in general, so it was launched search to explain features of this educational thought when Imam Jafar Sadiq ( peace be upon him )

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Publication Date
Fri Apr 26 2024
Journal Name
مجلة آداب المستنصرية
دلالة حروف الجر في الحكم القصار للإمام علي (عليه السلام)
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حروف الجر هي حروف إضافة وروابط تدخل على الأسماء فقط ،فهي من علاماته فتعطيه حكم الجر؛ وبدخولها على الأسماء تجمع معانٍ للكلمات المتفرقة والمتناثرة في جمل متناسقة مفهومة في ذهن القارئ والمتلقي وتوصل معاني الافعال إلى الأسماء التي لا تستطيع الوصول إلى مفاعيلها، وهذا يدل على أن حروف الجر حروف عاملة وإن كان بعضها يأتي زائداً ،ولكل حرف من هذه الحروف معانٍ ودلالات قد تنفرد بها أو تشترك مع الحروف الأُخر فتضفي هذا الم

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Features of wisdom and methods in the approach of Imam Hassan al-Askari (Peace Be upon Him)
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Wisdom is the separation and distinction between aim in the word and work and the lack thereof in accordance with the knowledge surrounding the arts of science, which reached a thorough understanding of things and put them in the quorum. In this research, I have tried to discern the characteristics of the wisdom of Imam Hassan al-Askari (peace be upon him) and to explain his methods and actions which are indicative of the various facets of wisdom required by the nature of the actions and behavior that he has to deal with. Or future mother.
The second topic was devoted to the style of Imam (p) and his wisdom in the situations that necessitated the diversity of methods of dealing such as the method of concealment and the method of refer

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Publication Date
Mon Aug 11 2025
Journal Name
Journal Of The College Of Education For Women
دلالة الفعل المزيد في الخطبة الشقشقيّة للإمام عليّ (عليه السلام)
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