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
Spiritual training is aimed to plant the faith in individuals soul because it is the basis of the religion, but rather a strong deferent that accompanies human life in his thinking and management and awakens
The Arabic medicine books have emphasized that the Arabic Pediatricians in their scientific career ,who searched in Various aspects concerns with pediatric , as well as that some medical results and phenomena emphasized some data related to this subject . Which operates at the present time attention and concern towards human and in public and towards Pediatricians in special.
This research contained from an introduction that interpreted the Arabic medical heritage in progressing medicines in Europe then it mentioned the prominence Arabic pediatricians . the researcher depended on references and sources which will the reader had found through research.
الدور السياسي للاحزاب الاسلامية في تركيا
The research covered "the portrayal of women in the Baghdadi proverbs" in the introduction to the proverbs, their importance and the early ones who wrote them, and proverbs in the Arab societies, and was prepared to speak about the Baghdadi proverbs. Then he went on to mention a number of Baghdadi proverbs that talked about women and how to portray them, and the injustice that the society inflicted on them as a result of the look of contempt that is seen to them.
The goal of the research is to identify prevailing values in Kurdish children’s stories, and statistically significant differences between groups. In the theoretical framework, the definitions of values are reviewed. Furthermore, a range of previous studies were offered, with the most important findings.
To achieve the goals of this research, an amount of 14 Kurdish children’s must be analyzed. The selected Kurdish children’s stories must be translated to Arabic conform the classification ’White’. After confirming the stability of this tool, the researcher reached the following results:
The cognitive and physical values received the highest ratios, while the moral, practical, patriotic and nationalistic values
... Show Moreكان لنهاية الحرب الباردة وعولمة العالم على وفق رؤية كونية تتجاوز حدود ومفاهيم السيادة الوطنية والقومية الاثر الواضح في ترتيب العلاقات الدولية , واصبحت تلك العلاقات تدور حول محورين الاول .. هو الاعتماد المتبادل بين الدول من اجل الوصول الى خطوط مشتركة للمصالح المختلفة بين هذه الدول . والآخر.. هو تبعية الدول الضعيفة للدول القوية لافتقار الاولى توفير الحاجيات الى مواطنيها . هذا يشير الى نشأة علا
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الجنسانية من أبرز مظاىر حياة الكائف البشري ويشمل ابعاد اً مختلفة من الثقافت
الشعبية؛
القنوات الخلفية في السياسة الخارجية الامريكية
This research is an attempt to concern with important subject in Arabic language and criticism . Its conception concern with poet’s ability on transmitting from one subject to another in the same poem without effect on the reader or listener in order not to effect on reader or listener through reading poetry this concern had been taken by many critics and rhetorical which lead to architecture design those the