The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obtain evidence sufficient and appropriate audit, and Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities. In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments .
The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.
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... Show Moreتشكل سوق الاوراق المالية ركناً اساسياً من اركان هيكل النظام التمويلي في النظم الاقتصادية المعاصرة، لما تقوم به هذه الاسواق من دور مهم في حشد المدخرات المحلية وتوجيهها في قنوات استثمارية تعمل على دعم الاقتصاد القومي وتزيد من معدلات الرفاهية الاقتصادية لافراده، فضلاً عن كونها مرأة للوضع الاقتصادي العام في البلاد.
ونتيجة للروابط القوية بين سوق الاوراق المالية والاقتصاد، عُدّ استقرار ونمو
... Show MoreThe followers of the reality of the decision application faculty in departments of faculties of education of the University of Baghdad, it is noted that there are many shortcomings, which relate to Path, management, design, and evaluation, Coming from the work of the researcher as a teacher and supervisor, as well as to inform the researcher on many of the studies and literature, luck researcher on the article there are no courses are clear in theory and in practice the decision of the applications teaching, and often puts the teacher education curriculum, which lacks the link between the theoretical and practical, either in relation to its management, there is no office for the management and coordination at the University of Baghdad or
... Show MoreSi le rire est censé être le propre de l'homme, il n'en est pas pour autant toujours signe d'intelligence. Qui n'a jamais eu honte d'avoir ri àune blague idiote ou méchante?
Il y a plusieurs façons de rire , ce qui fait que ce qui est comique pour les uns ne l'est pas pour les autres et que le comique réside moins dans l'objet ( situation, blague..) que dans le point de vue et dans l'interprétation que nous en ferons. " Le rire .. contient toutes les mélancolies humaines ([1]) ".
... Show Moreنجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إامة مجتمع متماسك البنيان، وبناء فرد ذي شخصية متزنة، لا تعر التردد
مما توصل إليه البحث :
إن الدوافع النفسية تنفرد في تجسيد الأحاسيس والمشاعر في نتاج الشاعر , من خلال رؤيته لتلك الحالة , فتسهم في صورة المقارنة في التشبيه , فتبعث في المتلقي حالة التأمل والمقارنة بين الحالتين اللتين تجمع بين مكوناتهما صفة واحدة فتصل إلى حالة التلاحم , ويكون ذلك باعثا لرسم صورة التشبيه ال
... Show MoreAbstract
The distribution is one of the elements of the marketing mix key by which companies can to deliver their products through private channels to all customers in right time and right place to check though in which the levels desired by customer satisfaction, the and purpose of the discussion dealt with the preparation of analytical studies to explain the impact of live performance of distribution channels in achieve customer satisfaction in industrial companies, as well as the diagnosis and the reality of the research variables in companies under study and describe the kind of relationship between changers Home on the one hand and the relationship between the variables sub on the other hand, represe
... Show Moreتهدف هذه المقالة إلى توضيح أخلاقيات العلم وضوابطه التي يجب على من يعمل في هذا المجال أن يكون متحلي بها حتى يحافظ على القيم والأخلاق الفاضلة والموروثة من الآباء والاجداد والنابعة من الصالحين والاخيار لديم ومة الحياة بأفضل وجه وكما يتمناه الكل وكذلك عدم تجاوز الحدود التي تؤدي إلى الأض ا رر بالمجتمع والبيئة . وتوضيح الحدود الغير مسموح بتجاوزها في مجال العلم والتكنولوجيا ومن هذه الأخلاقيات أو الضوابط التي يجب أن
... Show MoreAfter atour-For quite somtime,in the field of research and investingation on the economic aspects and the impact of her money is mportantin the evolution and emegece of the Islamic countres,especially including especially Morkhana him specimer nigh borhood the countries of the mashreq al islami,searhout,among other things summarilesas