The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The Idea Of The Research Tagged "Enhancing Auditor Reporting In Light Of International Assurance Standards And Their Reflection On Activating The Credibility Of Sustainability Reports" The Research Problem Was Represented By One Question, Which Is That “International Assurance Standards Have An Effective Role In Strengthening Auditor Reporting And Activating The Credibility Of Sustainability Reports.” The Aim Of The Research Is To Clarify The Concept Of Auditor Reporting And The Role Of International Assurance Standards In Developing And Strengthening It, As Well As The Role Of International Assurance Standards In Enhancing The Credibility Of Sustainability Reports. The Research Reached Several Conclusions, The Most Important Of Which Is The Existence Of A Great Desire On The Part Of Auditors To Develop Their Professional Capabilities And Shift From Traditional Auditing To Auditing And Examination And Providing Assurance Services In Accordance With International Standards. The Research Also Reached Several Recommendations, The Most Important Of Which Is That Audit Organizations And Bodies Should Focus On Developing Their Cadres In Terms Of Courses. Conferences and Workshops in the Field Of Assurance Services In Accordance With “International Assurance Standards.”
The research came to a statement in explaining the impact of movement in general in the Arabic language, as a word and sentence, in the Holy Qur’an in particular, and the Arabic syntactic movement in understanding the Qur’anic text.
The research contained two sections. Each section has two demands, an introduction, and a preface. The most prominent titles of the research are the aspect of parsing, which is one of the characteristics of the Ḍād; the definition of parsing in language and terminology; the impact of movement on understanding the Arabic text in general; and in understanding the Qur’anic text in particular
Praise be to God, and prayers and peace be upon the most
eloquent of those who uttered adverbs, our master Muhammad
and his family and companions, and after,,
This study has shed light on some of the fictional works of
Samira Al-Manea. It contributed in one way or another to
increasing the artistic value of the literary work, spreading in it
an emotional energy that mixed with its events
ان العلاقة بين البناء الأجتماعي والثقافي والتنمية المستدامة ، علاقة عضوية ومتبادلة التأثير ، فالبناء الأجتماعي هو أحد الأعمدة الرئيسة الذي تدور حوله عمليات التنمية المستدامة . وبالثقافة يصنع الأنسان القيم الفكرية والروحية والمادية ، ويترجم فلسفته الى أنماط سلوكية ، ومواقف حياتية ، فبغير الثقافة تبقى الموارد البشرية والطبيعية مجرد خامات أولية غير موظفة لصالح الأنسان والمجتمع . فالتنمية الأجتماعية وا
... Show MoreEl tema de esta investigación está directamente relacionado con el papel del léxico en la enseñanza-aprendizaje del español como segunda lengua en el sistema de enseñanza universitariairaquí, donde se llevó a cabo la investigación empírica y la propuesta de criterios de la selección de léxico español.
Este estudio se ha centrado concretamente en los alumnos irakíes de nivel elemental que estudian elespañol como segunda lengua extranjera. Con el fin de conocer los estilos de enseñanza-aprendizaje del vocabulario practicado en las aulas, de determinar las faltas en la selección léxica y realizar propuestas de mejorar la competencia léxica, hemos efectuado el an
... Show MoreThe study consisted of an introduction، two chapters and a conclusion
The first، tagged topic (: His lineage، birth، and family)، traces the lineage، birth، and family of Abd al-Ilah Hafez.
The second topic، which came under the title (The Role of Abd al-Ilah Hafez in the printing of currency)، was concerned.
The study relied on a large number of unpublished documents، foremost of which are the documents of the Central Bank of Iraq. It contained a lot of information about its administrative activity، its positions، orders and plans in this direction.
The House of Books and Documents is considered Al-Manhal، which is indispensable for any research to study the royal his
... Show MoreEmployee Stealing or internal theft is considered from the passive practices that can’t be denied or be hidden, In spite of the hospital privacy as a serving organization that works 24\7 and deleing with human lives, they weren’t infallible from that kind of practice. To prevent or reduce this practice, it was important to search for the organizational and behavioral factors influencing internal thefts.
The study problem briefly is to reach the most organizational and behavioral factors influencing internal theft, in governmental hospitals in Baghdad Rusafa Health district, this was done by analyzing (20) administrative cases, of thefts occurred in the District, also a sample of (60) sp
... Show More
قسم المؤلف كتابه على ستة فصول تسبقها مقدمة وتعقبها حالمة، فقد أبانت المقدمة الدوافع والأسباب التي تقف وراء عنوان الكتاب، إذ وصفه بأنه يجمع بين دفتيه مادة علمية غايتها التعرف على بعض الأديان التي يدين معظم البلدان مع بيان تاريخ نشأتها ومناصريها. وقد حدد الديانات التي سيقتصر الكتاب على دراستها، وهي: الصابئة المندائيين والديانات الهندوسية والبوذية، والجينية والكونفوشية في الصين والشتوية في اليابان كونها من ا
... Show Moreنسب أغلب مؤرخي العلم الإنساني الطرق التي إتبعت في كتابة المنهج العلمي الصحيح ، في كافة العلوم و المعارف ، إلى العصر الحديث . و قال آخرون ان العقل البشري ، سواء في الأزمنة القديمة أو الحديثة ، هو واحد لا يمكنه التفكير أو العمل إلا بوجود منهج معين يسير عليه فكره و فعله (1) ، مطلقين عليه تسمية المنهج التلقائي . و كما هو واضح من التسمية يمكن وصفه بأنه منهج يفتقر إلى الإدراك و الشعور . و يطبق هذا المنهج الغالبية ا
... Show MoreDiese Forschungsarbeit versteht sich als ein Versuch zur syntaktischen und semantischen Beschreibung des BereichesFragesatz im Deutschen und Arabischen. Hinsichtlich der bedeutsamen Rolle des Fragefeldes haben wir den Entschluss gefasst, dieses Thema im Deutschen und Arabischen zu untersuchen. Diese Forschungsarbeit hat darüber hinaus das Ziel, die Satzarten, besonders die Fragesätze im Deutschen und Arabischen genau zu erläutern. Dieser Beitrag unternimmt also den Versuch, den Bereich desFragesatzes mit seinen vielseitigen Aspekten im Deutschen und ihre Entsprechung im Arabischen zu beschreiben, sowie die entsprechenden Formen der Fragesätze zwischen den beiden Sprachen zu bestimmen. E
... Show MoreIslamic banking refers to a system of banking or banking activity that is consistent with the principles of the Shari'ah (Islamic rulings) and its practical application through the development of Islamic economics. The principles which emphasise moral and ethical values in all dealings have wide universal appeal. Shari'ah prohibits the payment or acceptance of interest charges (riba) for the lending and accepting of money, as well as carrying out trade and other activities that provide goods or services considered contrary to its principles. While these principles were used as the basis for a flourishing economy in earlier times, it is only in the late 20th century that a number of Islamic banks were formed to provide an alternative basi
... Show More