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.
هدف البحث الى التعرف على الاتجاه التكاملي STEM في تعليم الرياضيات واثره في التفكير المنطقي لطالبات المرحلة المتوسطة ولتحقيق اهداف البحث تم استخدام منهج البحث الوصفي والتجريبي لدراسة الظاهرة, قامت الباحثة بأخذ رأي عدد من مدرسي المرحلة المتوسطة لادخال الاتجاه STEM في تعليم الرياضيات, واثره في التفكير المنطقي وكان عددهم (20) مدرسا فكانت النتائج هو اثر الاتجاه التكاملي بشكل مرتفع قي التفكير المنطقي, وتم استخدام عدد
... Show MoreFrom this research ,it can be concluded that Ibn al-Jawzi touch on the subject of dreams , dignities and paranormal part of his curriculum, which he ontinued on his book, as it is an important part of the elements of translation, we find first special attention and promise of things recognized when responding with them in most of the cases in which they received, including proximity He pointed out to an important point through dreams, dignities.
The aim of the research is to highlight the income tax by direct deduction in Iraq and the most important problems and obstacles faced by this type of taxes and identify the reasons for the clear and striking differences in the deduction between those charged with the state departments to reach the exact calculation in accordance with the laws and instructions and the unification of tax deductions for similar cases and clarify Cases of confusion and ambiguity, and achieving justice by deduction, whether in favor of the taxpayer or financial authority. Under the laws and regulations in force.
The study was conducted on a sample of the salaries of the employees of the University of Basra, and interviews with account m
... Show Moreللمرأة دوراً استراتيجياً حيوياً في المجتمع ، بوصفها نصف المجتمع ، ونظراً لأهمية الأدوار التي تؤديها في مجالات الحياة كافه سواء الاجتماعية ، أو السياسية ، أو الاقتصادية ، في ظل التغيرات والتحولات التي شهدتها المجتمعات عامة والمجتمع العراقي تحديدا, لاسيما في الفترة الأخيرة كانتشار التعليم والصحة ومفاهيم العدالة وتكافؤ الفرص في مختلف الميادين ، والتي صاحبها وبشكل واضح زيادة مشاركة المرأة في مجالات العمل المخ
... Show MoreThe current research aims know:
1.-level application managers secondary schools and junior high for the tasks set by the high school system in Iraq, from the standpoint of teachers.
- statistically significant differences in the extent of the application of secondary school principals and junior high for the tasks set by the high school system from the viewpoint of teachers depending on the variable (sex, specialty, number of years of service).
The researcher used the descriptive analytical method being considered best suited to such studies, for the purpose of achieving the goals of research, the researcher using the questionnai
... Show MoreThe research dealt with the financial policies adopted by Almurabitin (484-520 / 1092-1143) and Almuahadin (540-620 / 1145-1223) in Andalusia, their characteristics, and how they dealt with increasing the resources of Bayt Almal and organizing the spending process. The first axis of the research discussed the policies of the management of public funds in the provinces of Almurabitin and Almuahadin in Andalusia. While the second presented to the most prominent and most important resources of Andalusia financial in the era of these two countries such as Zakat, Alkhiraj, Alghanayim, confiscations and illegal taxes and others. The third axis reviewed the public spending policies of the two countries and the political and military conditions
... Show MoreThis research sheds the light on a number of contemporary issues concerning collecting and disbursing Zakat and Alms in mosques, as the issue of selling some endowments in kind through auction and allocate their proceeds in favor of the mosque has been discussed. Moreover, the issues of collecting Alms during Friday(Jumu 'ah prayer) sermon (Khutbah), allocating an amount of the Alms for the mosque where they have been collected and building a mosque outside Islam territories from Zakat funds have also been discussed.
The researcher has reached results, that it is not lawfully prohibited to sell some of the endowments in kind in the mosque through auction and the allocate proceeds for the mosque
... Show Moreمشكلة البحث:-
ان التربية الاسلامية كانت وماتزال تدرس بطرائق لاتتناسب مع ما توصل اليه البحث العلمي في الميدان التربوي في الوقت الحاضر ومن اجل النهوض بهذه المادة وتطويرها لابد من اتباع الطرائق الصحيحة والمناسبة لتدريسها واعطائها حقها في حسن الاعداد وحسن العرض , لذا تطلب البحث عن احدث الاساليب والطرائق التي تثير اهتمام الط
... Show Moreتمهيد
غالبا ما يكون تعامل المنظمات المالية والمصرفية مع الزبائن بشكل أساسي مما يتطلب منها جمع كميات هائلة من البيانات عن هؤلاء الزبائن هذا بالإضافة الى ما يرد اليها يوميا من بيانات يجعلها أمام أكداس كبيرة من البيانات تحتاج الى جهود جبارة تحسن التعامل معها والاستفادة منها بما يخدم المنظمة.
ان التعامل اليدوي مع مثل هذه البيانات دون استخدام تقنيات حديثة يبعد المنظمة عن التط
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