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.”
- Aim of the current research is to know the impact of guided discovery strategy sports communication skills among students in first grade average in mathematics.
- , Consisted sample of (58) a student from a school Baghdad Rusafa, divided in two groups, one experimental studied according to strategy discovery The second group studied the traditional way, the researchers built search tool (test communication skills sports), and using a number of statistical methods including : -
- Test (t - test) was used to independent samples to examine the match Mediterranean experimental and control groups and tested Levin (Leven - test
The letters draw clear picture for what had happened in that time it was full of incidents .that incidents had began with the byzantine invation and persioan persecution .later on the Muslins managed to conquest Iraq and Persia .the muslims spread peace and security for the pupils of that area.
Ishuib manged to achieve peace and security to his adherence .he proved that he was one of those who were aunique persons. Because he did his beast to active and revive the general and special life to his adherence. He succeeded to organize the Christian relation ship with the muslims .
He wrote an agreement with muslims .he thought that this Islamic canquest was from allah to die done the mazdism. He said t
... Show MoreThe Islamic conquest for Persian country had the program of the civil and intelegical movement for the human
Developed technologies and complementary means for viewing theater through the ages, and they affected would improve and get better. Valsinogravea appeared to express a description and identification of existing in the theatrical space of lighting and decorative structure architecture, and the lighting of the elements that have contributed since ancient times in the process of the show, and played a significant role in strengthening the relationship between the recipient and actor and presentation theater as a whole scenes, working to broadcast a dramatic speech theatrical holds ideas and content and symbols and semantics affect the spectator of different age, particularly the child viewer, that little spectator who represent the
... Show MoreProverbs represent the morality and behavior of man in the environment in which he lives, they express the virtues of authentic , benign and urges the ethics as it is characterized by comprehensive over time and time as well as became rules imposed and accepted norms settled in the souls after the people gradually continued to import it through generations
That is feared we frequent urgent calls from Islamic scholars and leaders of the Muslim faithful to their religion and nation to a culturally، economically، politically and militarily Muslim communities، in response to the call of the divine stones in the sit-rope of God and taking the greatest causes of strength and stamina، pride and empowerment، and did not bear fruit this repeated calls only sham gatherings and links formality not have the effect of rewarding challenges، and it was one of the greatest causes of failure that impact the absence of a proper understanding of the basis of the Islamic Alliance، and lack of consensus on the Thoroughbred clear vision of Islamic unity
The humanize appeared in Arabic poetry before Islam and it was not limited with on sensations but it even included the morals
This paper deals with the restrictive/nonrestrictive relative clauses in German and Arabic. I will, first of all, be concerned with some theories that have been provided to define the restrictive and the nonrestrictive relative clauses, particularly with the phonetic hypothesis. It will be, then, shown that the phonetic aspect is unable to give clear answers in this respect. The best way to determine restrictivity in both languages is, I think, by implementing of semantic indicators.
