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.”
Sought researcher to try to detect the type and size of the problems detected in or discovered or exposed or trying to find solutions to them as teachers and lecturers who are studying the educational, psychological and social articles in college studying these materials, whether the jurisdiction or extra materials, and clarified language definitions and terminology for search terms, indicating the importance of research into the problem of these either for teachers or for their students, and prepared a questionnaire organization questions open to get a clear responses and the Organization of the kind of problems faced by the lecturers and their students who are dealing with the educational, ps
... Show Moreيركز البحث على قصائد ماكسيمس للشاعر جارلس اولسن.تعتبر هذه القصائد ابداع غير تقليدي ونادر حيث استطاع الشاعر من خلالها ان ياخذ القارىء في عمليه مستمرة لشخصية واحدة في مكان واحد وهو جلوسستر.ان قصائد ماكسيمس مقسمة الى ثلاث مجلدات تقرأ كقصيدة واحدة . تقرأ هذه السلسلة من القصائد بسياق شخصي وسياسي ووجداني. تركز الدراسة على فكرة الوقت والمكان حيث تظهر القصائد بانوراما من المناظر الطبيعية والاشخاص والنماذج بصوره مس
... Show Moreان للإسماعيلية اهمية كبيرة في التاريخ الاسلامي والفكر السياسي الاسلامي , لما شغلته من حيزٍ كبيرٍ من حيث التنظير و الكتابة و من حيث التطبيق و الممارسة للسلطة السياسية من خلال اقامة دولتهم المنشودة في مصر (الدولة الفاطمية ) , اذ جعلت لنفسها فكراً خاصاً بها وحاولت ان تنشره في بلدان مختلفة من العالم الاسلامي واليوم حضورهم موجود وفاعل ولكن يكتفه الغموض و السرية . وان اهم ما ميز فكرهم السياسي هو اعتمادهم على التأويل ا
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The relation ship between Syria and Lebanon is a distinguished one
because of the cultural social geographic and historical common factors. So
that, Syria considers that Lebanon has a stratieyical depth for it, especially its
conflict with (Israel) does end and parts of its lands still under the occupation
of the Zionist thus, any conflict in Lebanon between parties and ethnics
groups could be considered an important influence on the bases of the Syrian
policy. Moreover the issue of Palestine which is considered the central issue
for Syria and Arab as whole. In addition to some of the political movements
that happened in the region itself. It could be said that Syrian interference in
Lebanon has a positive infl
يرجع تاريخ الاصلاحات الادارية إلى سبعينات القرن الماضي ،ولاسيما الندوة التي عقدت لبحث العوامل المؤثرة في انخفاض الانتاجية عام 1976، وعملية ترشيق الاجهزة الادارية للدولة عام 1987.
ان بحثنا الموسوم (نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات) يتم عرضه في فرعين مترابطين، هما:
- المحاسبة نظام معلومات.
- الادارة صانعة للقرار.<
Despite the growing interest in the subject of the environment and environmental pollution and the increasing of scientific studies to measure the environmental cost, but it still suffers shortcomings and incompleteness due to the difficulties facing the process of measuring of these costs , Due to lack of the possibility of determining the monetary value to it.
The research began trying to develop solutions to the problem of the research , which is the actual measuring nothingness of environmental pollution for research sample plant and It’s comparison to local and international environmental pollution standards , for the purpose of adoption in the imposi
... Show MoreThere is no doubt that the narrative form is a mixture of many elements that it
becomes so hard to differentiate between them. Thus, to differentiate between those
elements we must understand the job of every element; and that is the structure of narrative
form in the artistic frame of the old Arabic poem.
Poetry, as the readers confirm, is strongly related to a lot of arts. The rhetorical
form is related to the art of drawing and photography, the rhythm- the core of poetry- is
related to music, its structure to the art of architecture, its tension to drama as it consist of
internal conflict between its elements and ingredients, and the poetry has a narrative
element which relates it to the art of narration and it
كشفت دراسات ما بعد البنيوية والتطور الحاصل في الدراسات النقدية عن مقدار التداخل بين النصوص في انتاج الظواهر الادبية ، وخير ما يكشف هذا التداخل هو المنهج الذي يركز على دراسة التناص ولاسيما في النصوص التي تتشكل على وفق التناص الواعي الذي الذي يتألف من مجموعة نصوص ادبية يتفاعل فيها نص الكاتب مع نصوص اخرى.
يناقش هذه البحث فكرة الهوية الوطنية العراقية عند الإمام محمد تقي الشيرازي، والوقوف على دراسة سيرته الذاتية والعلمية، وتحديد مواقفه السياسية، ورؤيته لفكرة الهوية الوطنية العراقية، من خلال البحث والتحليل لأبرز مواقفه ورسائله وافكاره السياسية.