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.
This paper try to shed light on one of interpretations of the prosody of Ibn Barry “Al-duraru l-lawāmi῾ fi maqra᾽i l-ImāmiNāfi῾” a famous prosody that students still study and spend time in memorize and understand it until this day. This interpretation is considered one of the simplest and appropriate to the nature of teaching in the early stages of education for students of Arabic in general. Also, we try very hard to extract the commons characteristics of this and other interpretation of the text we have, then effort a large text as an example of what we are going to say in conclusions.
This research is entitled (civil society in Islamic political thought) which is an intellectual approach with theories of governance in Islam) to be as an attempt to clarify the confusion between mandatory and governorship text basis, and the extent of the nation’s movement within the framework of guiding to translate requirements of the responding towards the civil state project through civil visions according to the Islamic perspective.
In other words, It is the relationship of man and society in one hand and with an authority with other hand , according to an attempt vision that is to emphasize that Islamic religion can manage modern society and can prove legal philosophical reason
... Show Moreاِنطلقت فِكرة إعداد هذه الدِّراسة بعد الاِطِّلاع على محاضر مجلس الأُمَّة التركي الكبير، ومعرِفة التشريعات التي تناولت مفاصل الحياة الاِجتماعيَّة في تُـركيا، وبيَّنت هذه التشريعات التي نظَّمت مُستوى العلاقة بين المواطن والدولة، وأسهمت في وضع حلول مُـشكِلاتٍ اِجتماعيَّة عديدة منها؛ ما له صِلة بإجراءات الدولة في رفع المظلوميَّة عن المواطنين الأتراك والمقيمون فيها، مع تشخص بعض الظواهر الاِجتماعيَّة السِّـ
... Show MoreGreatest travelers Muslims and Ousahm fame, called sheikh Rahalin to frequent roam in outlook, he spent twenty-eight years of his life in travel-related trips and successive, is Ibn Battuta, who wander in, as it was of adventurers who pushed curiosity to ride a lot of difficulties.
Sharif al-Murtada was a historical figure, He is the author of many works in which scientific material is important for scientific studies and research, Because of the importance of his writings and his age, and the impact he left in the intellectual movement was one of the stars of Islamic civilization .
The impact of cartoon concepts strategy in the Achievement of the first grade student's average in geography and visual thinking
The study aimed to measure the impact of cartoon concepts strategy to Achievement, visual thinking in the first grade students in the average geographical material.
Find sample consisted of 52 students were divided into two groups, the first experimental studied strategy cartoon concepts and the control group was studied in the traditional manner of parity between the two variables (chronological age, the overall rate, prior knowledge, the degree of intelligence, visual) thinking.
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كنا ولا نزال نقرأ عن انهيار اسهم بورصة وول ستريت في نيويورك عام 1929 لكننا لم نعايش ذلك الحدث الاقتصادي الكبير، اما الان فإننا نرى ونسمع ونحس بتداعيات هذه الازمة المالية بل الاقتصادية العالمية الحالية.
وهذه الشرارة التي كانت بدأت قبل حوالي 80 عاماً ها هي تعيد نفسها اليوم وتبدأ من نفس المكان- بورصة وول ستريت في نيويورك.
واذا كنا قرأنا عن انهيار نظام برتن- وودز بعد الحرب العالمية الث
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تعد أنشطة العلاقات العامة تمثل جانباً مهماً من جوانب عمل المؤسسات بشكل عام في الوقت الحاضر، وتأخذ خصوصية أكثر في المنظمات الحكومية، بسبب الأعباء الضخمة والمسؤوليات العديدة تجاه أفراد المجتمع، وقد اهتمت الدول المتقدمة والنامية على حد سواء بهذا النشاط. إن أنشطة العلاقات العامة تؤدي دوراً هاماً في تسهيل عملية الاتصال وتحقيق الفهم المتبادل وتوطيد العلاقة بين الطرفين – المؤسسة والجمهور – وللعلاقات العامة دور
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