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 was based on the hypothesis that the adoption of International Auditing Standard 4400 to audit contracts in the hotel industry positively affects the report of the auditor. The researchers reached a set of conclusions and recommendations, Among the most prominent conclusions are the existence of compatibility and harmony between the international auditing standard 4400 "related services" and contracting activity in the hotel industry, by providing detailed instructions for setting and applying the audit programs according to agreed procedures. The study concluded with many recommendations, the most important of which is the need to take advantage of the guidance provided by the international auditing standard 4400 in the contracting activity in the hotel industry to develop and implement audit programs in accordance with agreed procedures.
Characterized the study of Islamic movements in Lebanon, as other studies in the Arab world by being the study of the subject in a different and distinct field on more than one level, environment in which they were composed of components very sectarian and confessional diversity
Management is considered as most important resource of the society ones in modern era and an exchange
point in societies’ lives in order to achieve its goals and wishes. So far, management behinds the new
electronic society has become different in shape and nature due to the force of the nature of information
technology that shapes the relationships between the world’s individuals at the national level but it goes
beyond the international ones. The study aims at identifying the impact of the electronic management’s
components upon the improvement of the quality of nursing care in Baghdad’s hospitals. The descriptive
design, with a sample-survey approach, is used as appropriate ones for the field study of social
Poetry occupied a prestigious position for the rulers in AlAndalus, especially the state of the sects in which the kings, who
were originally poets, ruled. This is why they made the poets
close to them, and their court was never empty of them, they
even specified a day in which valuable gifts were given to them.
Poems of praise and love were written,
تحتل التنمية الزراعية في معظم بلدان العالم مكانة مهمة ومتميزة لما لها من دور مهم في الحياة الاقتصادية والاجتماعية .ففي البلدان المتقدمة كان هناك دعم كبير مالي وفني وعلمي وتكنولوجي من قبل الحكومات الى القطاع الزراعي على الرغم من الامكانيات المالية والفنية والادارية والتكنولوجية التي يمتلكها القطاع الخاص الزراعي.لذا فمن الضروري قيام الحكومات في البلدان الناميه بشكل عام والعراق بشكل خاص بتقديم كل اشكال
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Although al-Dhahabi had rulings on his translations, because he excluded from them the terms and expressions that hadith critics and his men used in his evaluation of non-narrators due to the different directions of the translator for them
من الضروري اجراء تحليل الحساسية للمشاريع الاستثمارية التي يتبناها القطاع العام أو الخاص وذلك لسببين ، الاول هو تضمين عامل المخاطرة واللاتاكد عند تقييم المشروع من الناحية الاقتصادية ، حيث لابد من يكون نسبة مخاطرة وعدم تاكد عند تقييم أي مشروع لمجابهة احداث المستقبل الغير متوقعة ، الثاني المنافسة الشديدة بين المنتجات المحلية والمستوردة ، حيث ان تحليل الحساسية يعطينا صورة عن مدى حساسية القيمة الحالية
... Show Moreقال احد المربين ( أعطوني طفولة سعيدة ممتلئة وخذوا شباباً ناضجاً سليماً) ويعني بالطفولة السعيدة تلك الطفولة المشبعة بالحب والحنان وتلبية الحاجات المهمة للطفل حيث يتعلم الطفل من احضان العائلة بعض النواهي والاوامر حتى اذا اتسعت دائرة معارفه شملت الرفقة والعصبة حيث يبدأ الطفل بالتحرر شيئاً فشيئأ من الضوابط العائلية وينتقل مركز ولائه واخلاصه من العائلة الى العصبية وكلما تتوسع علاقات الطفل تزداد خبراته وت
... Show Moreاظهرت نتائج ابحاث تربوية اجريت في الولايات المتحدة الامريكية ان تدريس مادة الاحياء يعتمد على حفظ المصطلحات والمفاهيم العلمية دون فهم واستيعاب لها، كما ان الاساليب والطرائق التدريسية المتبعة تقليدية وتؤكد على الجوانب الشكلية والنظرية والحفظ والتلقين. (عايش،1999،ص8).
واشارت دراسة في وزارة التربية العراقية ان مادة الاحياء تشارك بعض المواد الاخرى في صعوبتها في المرحلة
... Show MoreAljazri made an effort to prominence the scientific rank of
reporters through transfer accurate expressions reflects the
heighest ability of reporter . these opinions are often of the
translator's companions or of his students who heard and studied
from him . Their phrases are included in the translator's edited.
Most of the time, they are brief phrases that indicate precise
meaning