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.
الجنسانية من أبرز مظاىر حياة الكائف البشري ويشمل ابعاد اً مختلفة من الثقافت
الشعبية؛
القنوات الخلفية في السياسة الخارجية الامريكية
This research is an attempt to concern with important subject in Arabic language and criticism . Its conception concern with poet’s ability on transmitting from one subject to another in the same poem without effect on the reader or listener in order not to effect on reader or listener through reading poetry this concern had been taken by many critics and rhetorical which lead to architecture design those the
مما لاشك فيه أنّ اندفاعنا للقيام بهذه الدراسة المتواضعة له أسبابه ، أهمها إن بعض الأبنية الصرفية مازالت مغمورة في ركام الدراسة قابعة تحت غبار الزمن على أساس أنها خارجة عن القواعد الصرفية الأساسية من غير مسوغ لهذا الخروج ، وهذه محاولة جادة للوقوف على بعضها ، لكي ننفض عنها الغبار لتخرج إلى النور ،
يُعدّ التناص أحد تقانات البلاغة الحديثة – الأسلوبية- التي تنهض برقي النص ، بوصفه عنصراً فاعلاً في بلورة المعنى وتناغمه مع قصدية المتكلّم ؛ ممّا يسهم في تواشج علائقية البنية الدلالية للنص وتعاضدها النسقي في تكوينه ؛ لفتح نافذة التأويل عند المتلقي بحثاً عن الدلالات المتغلغلة في البنية العميقة ، وهذا ما بدا واضحاً في متن كتاب (غرر البلاغة) للصابي ، فهو يزخر بنصوص تناصية دينية وأدبية ، تمدّ المعنى بطاقات جمالية م
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Tekrarlar, anlamı kuvvetlendirmek, ifadeyi zenginleştirmek amacıyla kullanılan dil unsurlarıdır. Ural Batır destanı da tekrarlar, özellikle de ikilemeler açısından zengindir. Bu yazıda, Ural Batır destanındaki ikilemeler gruplandırılarak verilecek ve değerlendirmesi yapılacaktır.
Anahtar Kelimeler: Tekrar, ikileme, aralıklı ikileme, destan.
Abstract
Word repeating is language items used for strengthen the meaning and riching the expression. By this view, Ural Batır epic is a good example for word repeating units. In this paper, Ural Batır epic’s word repeating has been presented by classification.
Key Words: Repeating, a pair words, a pair words by space, epic.
ملخص البحث
مستقبل مؤسسات المجتمع المدني في العراق
(2)
Agriculture is one of the important job in the human life. Since the first beginning of humanity life, agriculture was the basis property in order to get individual foods. The Holy Quran and Hadith were supplied agriculture and all Muslims were followed this field especially after Islamic state expansion and its possessive many lands which developed directly our Islamic civilization.
إن تاريخ التعليم في السنوات الأخيرة هو قصة تحكي تطور التعليم من بُعد والتعليم المفتوح وباختصار " الإنفتاح التعليمي " Opening up education؛فعلى مدى عقود قليلة عملت التكنولوجيا الحديثة مثل الكمبيوتر الشخصي ، والوسائط المتعددة التفاعلية ، والإنترنت باستمرار على توسيع فرص