The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

ملخـــص البحــــث

    يعدُّ السيد محمد المالكي صاحب عقيدة سليمة، وخلق قويم من كل شائبة، فعقيدته عقيدة السلف الصالح من أهل السنة والجماعة، والتي تنبذ البدع، وتتبرأ من الغلو والتكفير، فكان جامعاً للمسلمين على اختلاف مذاهبهم؛ لأن منهجه الجمع بين العلم والعمل والروحاني، والدعوة الإصلاحية المبنية على احترام وجهات النظر والتسامح، فكان بحق إماماً من أئمة المسلمين عقيدة و

ان التحول في الحياة الاقتصادية الناتج عن التقدم التكنولوجي وتقنية المعلومات في مجالات الفضاء والتقدم في الاتصالات السلكية واللاسلكية والالكترونيات الدقيقة مكنت الشركات من ارسال كميات هائلة من البيانات بتكاليف منخفضة.

وان انتشار الشركات متعددة الجنسبة والتي سعت لتحقيق السيطرة على اقتصاديات العالم من خلال فروعها المنتشرة فتحتاج الى نظم للانتاج والتكاليف ونظم للمعلومات الادارية والمحاس

لا يخفى دور التكنولوجيا في تصميم محطات المطارات الحديثة والمعاصرة منها، فقد شهد النصف الثاني للقرن العشرين عددا
غير قليل من المطارات تمثل فيها التكنولوجيا استعارة مجازية لثقافة العصر تؤثر على آلية التفكير والتصميم والانتاج معا. يهدف
البحث الى تحديد وتمييز هذه التوجهات وطبيعة تطبيقاتها في محطات المطارات المعاصرة .
حيث لم يعد تصميم محطات المطارات_ والتي تعد احدى اهم انواع الابنية المتخصصة_ يعتمد على اف

The Arab economy suffers from many structural imbalances problems which are getting complicated by the appearance of the world economic variables.

This change held risky challenges for the Arab economies in the light of unsuitable regional and international conditions. Since that it has been very essential  for the Arab experts, especially those related to economy and politics, to face those new challenges or, at least, adapt with them believing that they can have both positive and negative impacts on the Arab economy.

This study has acquired its importance in the light of the critical levels the Arab economy reached out of the world economic variables, resulting in long-term

Abstract                                           

           The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets,

This  research  seeked  to  create  frame  work  for  audit  ISO  as  one  class  of  investigation   for  special   purpose. The suggestion  frame work  depend  on  five  basic  ingredients,  there were  nature  of  ISO audit,  the  people  interested   requirements  to do  this audit  who  process  the  audit and the  problems  effect this audit. Already discussed and study the requirements and recommendations from International Standardization Organization.

The researcher suggested the basic sup

The research aims to:

1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists

This research study changes in the requirements space for diagnostic and therapeutic departments (radiology, laboratory and physical therapy), which aims to adopt the current technological developments and work to create a flexible environment that helps to absorb modern technology in the future ,  And reach to the ideas of a new architectural flexibility to deal with those departments ,  And that  had a major impact on the workflow in the hospital and its spaces. Through the study of modern design requirements of those departments and the study estimates for all future expansions .