This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

يعد الزمان عنصراً جمالياً مساهماً له القدرة على خلق المعنى والدلالة ، ومشاركاً في الاستراتيجية الحكائية إذ ينتقل من مجرد عنصر حكائي إلى محرض للمتلقي فهو زمان الإنسان الداخلي .

يعد الزمان عنصراً جمالياً مساهماً له القدرة على خلق المعنى والدلالة ، ومشاركاً في الاستراتيجية الحكائية إذ ينتقل من مجرد عنصر حكائي إلى محرض للمتلقي فهو زمان الإنسان الداخلي .

When we study the history of dentistry we can investigate some methodology styles which  lead us to psychology – dentistry or take the relationship between psychology and dentistry, and this type of specialization  which is Medical psychology has its own methodology and subjects, as the historical sequence in this filed lead to how evolution occurred in this branch of medicine, which was accompanied by many factors , and this factor that contributed to the consolidation of the misconceptions about the social, family and the media culture and gave a distorted picture of Dentistry and the attending physician or dentist  and show  him as someone tough , ruthless and violent in his dealings and style , these pro

Companies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial an

The success of any work requires the development of prior plans for the success of this work as well as providing the necessary sources of funds for the implementation of those plans, where the start of the research problem of delayed sending project proposals to the Ministry of Planning to do its job oversight in checking the technical and economic of those projects feasibility studies, has sought the researcher to the statement of need activating the role of the Ministry of planning in the study of projects before they are implemented and the trade-offs between important projects and projects the most important as they related to the usefulness of the community as well as the economic feasibility evaluation of them in terms of providin

Abstract:
The research dealt with the study of animal drawings in the fresco, during the Umayyad period, especially in Qusayr Amra and Qasr al-Hayr al-Gharbi. Many imagesto different animals and birds were found and used in various subjects, most notably the hunting and predation scenes.

This research deals with a range of vocabulary, non-Arab, which
appeared in a book Fath al-Baari by Ibn Hajar al-Askalani, so we display this
vocabulary and matrix is scholarly tuned in, interpretation and statement of
origin, and then matrix is what I'm stone in the view of the scientists and was
for Ibn Hajar outstanding efforts in the follow-up statements The scientists
documented a valuable book and it is fath Al-Bari important source of
vocabulary Aloagamip the complexity and multiplicity of views.