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Procedures for auditing accounting violations according to international auditing : standards in the Karbala Municipality Directorate
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The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of activating audit procedures in detecting accounting violations in the financial statements and obligating them to do so

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Publication Date
Sun Jan 01 2017
Journal Name
المجلة القانونية العلمية المحكمة
الدور القانوني للحوافز الضريبية في تحقيق التراكم الراسمالي(العراق ومصر انموذجا)
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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Educational and psychological adjustment among hostel's students at Omer al-mokhtar University
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Educational and psychological adjustment considered to be one of the effective and serious matters at people dealings and behaviors. Generally, psychological adjustment reflects positively on an individual mental health and their capability to be creative at their field. In contrast to those people who lack this feature. As for educational adjustment, it refers to the compatibility and harmony between an individuals and people around. Thus, these features should be available among students particularly those who stay in students' hostel since they live far from their families. The findings of study revealed that there is Educational and psychological adjustment between male and female. Besides, significant differences were showed

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
مصادر مصادر القانون الدولي في الألفية الثانية ق.م (أواخر عصر البرونز)
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 In the second millennium BC, the international community change at the ancient Near East, There has been a significant developments with the appearance of five kingdoms (Babylon, Assyria, Mitanni, Egypt, and Hatti) called themselves the (Great Powers) and their kings named (Great King), and Correspondence among themselves on behalf of (the brothers),  to differentiate themselves from the small kingdoms Minor of them.

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Comparación entre los dos gigantes de la literatura universal "Miguel de Cervantes y William Shakespeare"
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The literature in general, such as the spanish literature as british literature presence lot of literary figures giant that managed its continuing work that leaves lasting impression and clear in all fields of literary world throughout history, among these writers giants can remind great writer spanish (Miguel de Cervantes) and the great british writer (William Shakespeare), this study is about them.

We can say that there are a lot of studies , works and gossip , whether literary or non- literary show how the close relationship that bound both Cervantes and William Shakespeare, although they did not meet personally never, it was not able to critics that the sweep of the differences and similarities that was between the two, becau

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Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
دور المراكز البحثية في الحياة السياسية وصنع القرار السياسي الخارجي الامريكي
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دور المراكز البحثية في الحياة السياسية وصنع القرار السياسي الخارجي الامريكي

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Publication Date
Sun Jul 02 2006
Journal Name
Journal Of Educational And Psychological Researches
اثر العصف الذهني في تحصيل طلبة الصف الثاني متوسط بمادة التاريخ
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أولاً : مشكلة البحث :

أن مشكلة البحث تتمثل بوجود حاجة لتحسين الطرائق والأساليب المتبعة في التدريس ولذلك اتجهت البحوث في مجال التربية وعلم النفس إلى تحديد طرائق التدريس المناسبة لتطوير التفكير.         

ومن هذه الأساليب الحديثة  العصف الذهني بوصفها من اكثر الطرق التي قد  تؤدي إلى تحفيز الطلبة وأثاره القدرات الإبداعية لديهم في حقول التربية والتعليم وا

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
نحو نحو نظام لغوي عربي متوازن في المساواة بين الرجل والمرأة
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     Human Rights The word of graduation in the Arabic language to many meanings may be the most appropriate of what Al-Ragheb Al-Isfahani said in the right: is the coming of the thing from saying or doing at the time it must and in the form that must be, so the term human rights includes the following:First: A party has the right and another duty to.

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
الهجرة الهجرة العلمية في عهد الدولة الرسولية (626-858هـ / 1228-1454م)
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The scientific abandonment of the most important places of education and science in the Happy Yemen, which Manfred them from the rest of the Islamic Alomassar such kind of places Education existence, has contributed to a variety of factors paved the way for the emergence and originated scientific migration in the (fifth century AH / atheist century AD), and was in the forefront divisions witnessed by the Zaidi sect to if divided into three teams are (Almpartyah and inventor and Husseiniya) Because of differences doctrinal debates Pima including a heated end the fighting of the conflict between the parties,

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
محاولة لصياغة برنامج تمويلي متكامل لدعم المشروعات الصغيرة والمتوسطة في العراق
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تعمل البنوك والمؤسسات المالية كوسيط مالي بين أصحاب المدخرات والودائع من جهة ومستخدمي هذه الأموال من جهة أخرى، وممارسة هذه الوساطة المالية بين الطرفين توضح العلاقة التي ينشأ عنها الائتمان، فالائتمان علاقة بين طرفين أولهما تزيد موارده على احتياجاته وهم (المدخرون) والثاني تزيد احتياجاته على موارده وهم (المقترضون)، وطبيعة العلاقة التي تنشأ بينهما تأخذ أحد شكلين: مباشر دون وساطة من أي طرف خارجي، أو غير مباشر عن

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
مفردات قرآنية في معلقة الحارث بن حلّزة اليشكري دراسة صرفية دلالية
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Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern, especially the Qur’anic vocabulary, which scholars dealt with in various branches of the Arabic language

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