The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research was based on the hypothesis that the adoption of International Auditing Standard 4400 to audit contracts in the hotel industry positively affects the report of the auditor. The researchers reached a set of conclusions and recommendations, Among the most prominent conclusions are the existence of compatibility and harmony between the international auditing standard 4400 "related services" and contracting activity in the hotel industry, by providing detailed instructions for setting and applying the audit programs according to agreed procedures. The study concluded with many recommendations, the most important of which is the need to take advantage of the guidance provided by the international auditing standard 4400 in the contracting activity in the hotel industry to develop and implement audit programs in accordance with agreed procedures.
The research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .
Problems in the Translation of Spanish phraseology to Arabic in the Literary Text (A Comparative Study from the Perspective translatological)
Abstract
One of the most common problems facing the translator is the identification and subsequent search for correspondences of phraseological units. The importance of the phraseological competence in a foreign language is widely recognized by many authors (Howarth, Corpas Pastor, Pamies Bertran, to name a few).
We must lose our fear to recognize that the domain of the phraseology is the highest level of command of any language. The objective of the present study is to clarify the differences in UFS Spanish to Arabi
... Show MoreWater resources would be differentiate in Morocco specially in Morocco which appear as form of eyes ,rivers as dissolved water of mountain.
The human takes care of water either as rains to store and use in necessity trying to bring it to Maracas by helping from state
The research deals with the issues related to the fixed names of God U, which are from a set of issues mentioned in the Book of Observations of the Keys Explaining the Mishkat al-Masbah by Abu Al-Hasan Al-Mubarakfory (d. 141 AH). It included five demands: the first of them is in proving and identifying the most beautiful names and divisions of God, and the second in the name, name and name. And the third: It was in their number, while the fourth: in deriving the names, is it suspensive or not? And Fifth: The Compilation of Allah’s Most Beautiful Names.
The present study aimed to identify the problems thatthe students of College of Education, for women in Iraqia university are suffering from and how to overcome them. thesample of the study contained of (392) student which forms (20%) of the basic sample which is (2180) student, distributed on the six departments of the college they have been chosen randomly and the researcher has used the descriptive analytic method by applying one contains (67) items distributed on six fields,they are as follows: study skills field, academic field, curriculums field, students- teacher relationship field, examinations field, students family field,.
The study has come with
... Show Moreأثر استراتيجية التدريس البصري باستخدام الانـفوجرافيك في التحصيل والتفكير البصري لدى طلاب المرحلة المتوسطة فـي مادة الرياضيات
يهدف البحث التعرف على مستوى الوعي بتقنيات إعادة التدوير غير الميكانيكية التي يجري تطويرها حاليًا في قطاع "إعادة التدوير الكيميائي" الجديد لدى طلبة كلية التربية للعلوم الصرفة -ابن الهيثم. تكونت عينة البحث من (198) طالبا وطالبة من قسم الكيمياء للعام الدراسي (2021-2022) من أصل(250) أي (79%) من مجتمع البحث لدراسة الفصول الصباحية و(50) طالباً وطالبة من أصل (73) أي (68٪) من مجتمع البحث لدراسة الفصول المسائية لطلبة المرحلة الرابعة.وت
... Show Moreتواجه المؤسسات المختلفة تحديات كثيره تختلف نوعيتها باختلاف توجهات المؤسسه سياسيه او اقتصادية او اجتماعيه ... مما يشكل تهديدا لوجود المؤسسة وسمعتها وبخاصه عند تحول تلك التحديات الى ازمات يجب على المؤسسه التعامل معها والسيطره عليها واحتوائها وهنا ياتي دور ادارة العلاقات العامه في المؤسسه المعنيه للعمل والقيام باعداد برامج خاصه بالتعامل مع الازمات وهو مايعرف ببرامج اداره الازمات . وبطبيعة الحال تختلف عملية
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