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Reflection of the audit of contracts according to "related services" on the report of the auditor: applied research in Palestine International Hotel Company / shareholding company
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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.

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The artistic treatment of the expatriate character in the fictional film: آسيا جبار خلف
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Although cinema is moving towards art, it has dealt with the character since the beginning of the discovery of cinematic art in films such as (Doctor Caligari's cabin) and most German expressive films in the third decade of the twentieth century, but the interest of cinema is growing in the estranged human personality, meaning that this character It lives by its alienation from the environment and society that surrounds it, because our present days have witnessed on the material and moral level more social breakdowns such as wars and disasters, and the sharp contradiction in the social and economic level of people themselves or between different societies, or between the individual and his community, and new social relations have increas

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Crossref
Publication Date
Fri Jan 22 2021
Journal Name
International Journal Of Agricultural & Statistical Sciences
EFFECT OF GROWING MEDIA, NUTRIENT SOLUTION AND CONTROL OF FLOWERING ON THE PRODUCTIVITY OF THE CUCUMBER CULTIVATED BY THE SOILLESS CULTURE.
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Publication Date
Sat Sep 20 2025
Journal Name
Journal Of Physical Education
The Effect Of Psychological Counselling On The Development Of Psychological Skills and the Level Of First Class Soccer Referees (Baghdad governorate)
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Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Insertion Rate on The Adaptability of Gutta-Percha and The Apical Extrusion of Thermoplasticized Gutta Percha Obturation Techniques.
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Background: In the Thermafil as a root canal obturation, system little is known about the effect that varying rates of insertion have on the adaptability of thermoplasticized GP and the amount of apical extrusion. Materials and methods: thirty simulated root canals were obturated with thermafil obturators and Apexit Plus sealer at three different insertion rates. The obturated canals were sectioned at three different levels, the sealer average film thickness for each section was calculated and the amount of apical extrusion for each canal was conducted. Results: the higher adaptability was seen with the faster insertion rate while the slower insertion rate showed fewer tendencies to cause apical extrusion. Conclusions: the intermediate i

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Merger strategy on human resources management practices
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The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

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Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
LOCAL NEWS SOURCES IN THE IRAQI NEWSPAPERS: Local news sources in the Iraqi newspapers (An analytical study of local news sources In the newspaper Al-Zaman for the period from 1/6/2006 to 06/30/2006)
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Local news is an important topic of the press because of its importance to readers. It touches their daily life in one way or another, which makes them interested in and followers of them. Hence the importance of local news, as it interests a wide segment of readers.
There are many sources of newspapers for obtaining local news, as these sources are distributed to the newspaper's own sources and external sources.

Self-sources are the newspaper's own sources, through which it is possible to obtain this news, such as the representatives of the newspaper and its correspondents and the journalists working in it. This is the example in this way.
The external sources are distributed to local and international news agencies and sa

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Crossref
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Constant and the Variable in the Aesthetic Image of the Theatrical Direction: حازم عبد المجيد إسماعيل
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The theatre is one of the main pillars of the human aesthetic thinking as it contains logical explanations for the public human life aspects outside time and environment. When we find that the directive philosophical thinking moving away from the stylistic constants and the virtual laws in taboos that control the accomplishment in terms of the traditional shapes, the employment and the theatrical reception. Some directors moved in post-modernism concepts in a perceptive that liberates thought from its natural context in thinking into an innovative perceptive. The aesthetic images are the basic premise in the prohibition of the philosophical thinking interpretation in order to move the directive thinking and this movement depends on the v

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Crossref
Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Indexing of Laue Back Reflection for Quartz Crystal and Singularity Evaluation of Zn Metal Thin Film
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Laue back reflection patterns for quartz crystal are indexed by using Orient Express- program to simulate orientation of single crystals from assignment of principle zones. An oriented quartz single crystal was used as a substrate to deposit Zn metal by controlled thermal evaporation to achieve single crystal films of Zn that are subsequently evaluated by x-ray powder diffraction.

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Publication Date
Sun Jan 01 2023
Journal Name
Dental Hypotheses
Assessment of the Impact of Adhesive and Wires Types on the Tensile Bond Strength of Fixed Lingual Retainers Used in Orthodontics: An In Vitro Study
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Introduction: We aimed to assess the impact of adhesive and wires types on the tensile bond strength of fixed lingual retainers. Methods: A total of 160 intact bovine teeth were collected, cleaned, stored in 25% sodium hypochlorite, and randomly assigned to two groups based on the adhesive type: a two-step adhesive and a one-step adhesive. Each group was further divided into four subgroups based on the type of lingual retainer wire, which included (A) 8-strand braided stainless steel wire, (B) three-strand titanium retainer wire, (C) stainless steel chain, and (D) fiber-reinforced retainer. A tensile bond strength test was conducted using a universal testing machine at a controlled speed of 10 mm/min. Result: The 8-strand braided stainles

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Scopus (1)
Scopus Clarivate Crossref
Publication Date
Fri Dec 15 2017
Journal Name
Journal Of The College Of Education For Women
The Poetics of Mourning and the American Elegy in Walt Whitman's "When Lilacs Last in the Dooryard Bloom'd"
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Walt Whitman adds a poetic twist to the relationship of man’s body, soul with the universe. His inspiration in writing his elegy, "When Lilacs Last in the Dooryard Bloom'd," draws on aesthetico-political resources. Major amongst these is his leaning towards the American Transcendentalist idea of the "Over-Soul".  The basic topoi in his poems is thus his identification of nature with the soul of man. The idea of the Over-Soul sheds light on the three stages of human loss: suffering, despair, and compensation. Whitman witnessed two political events, the outbreak of the civil war and Abraham Lincoln's death, which were of a particular importance to his life and work: they helped him shape a form and thematic concerns of his own. Buil

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