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.
المنظومة الصورية والتعبير اللغوي في العرض المسرحي
تعد الضريبة مصدراً مهماً لتحقيق الاهداف الاقتصادية والاجتماعية والسياسية للدولة ولذلك فان مشكلة التهرب الضريبي تعد اهم المشاكل التي ينبغي معالجتها من خلال معرفة اسبابها . ان وجود مشكلة التهرب الضريبي في العراق يرتبط بمجموعة من الاسباب والدوافع الكامنة وراء ظهور هذه المشكلة والتي لا نستطيع ان نلقي بتباعها على تخلف النظام الضريبي من حيث تشخيص الاختلالات في الادارة الضريبية تارة بل يجب ابراز عيوب التشريع الض
... Show Moreتناولت هذه الدراسة نبات القريص واسمه العلمي Urtica dioica والمجهز من صيدلية الحضر ومن المعشب للتعرف على مكوناته الكيميائية واهم المجاميع الفعالة فيه . بينت هذه الدراسة احتواء النبات على القلويـدات ( alkaloids ) والتانينـات (Tannins ) والصابونيات ( Saponins ) وكانت الدالة الحامضية للمستخلص المائي للنبات المجهز من صيدلية الحضر متعادل بينما
هو ابو الحسن السري بن احمد السري الكندي الرفاء الموصلي ويعرف بالسري الرفاء وهو الاسم الذي غلب عليه، ولقب بالرفاء لانه كان يعمل في رفو الثياب وتطريزها وقد ذكره الثعالبي في اليتيمة فقال (فمنهم السري بن احمد الكندي المعروف بالرفاء)(1)ولد الرفاء في مدينة الموصل ولا تعرف سنة ولادته ولكنه من شعراء القرن الرابع الهجري الذين ذكرهم الثعالبي في يتيمته، وقد عاش صباه رفاء في سوق الرفائين في الموصل حيث سلمه والداه الى احد
... Show MoreProphecy, the Jews had another concept, does not limit to choosen from God, but expands to include all of the claims to prophethood of priests and magicians and liars, The word prophet in the eyes of the Jews view has abroad meaning, That included the prophets who were chosen by God to his message, in order to repair case Also those, who were of magicians, astrologer & hypocrites
Western political philosophy is one of the philosophies that dealt with many ideas and proposals that include concepts born in ancient times, where Greek philosophy represents the basic roots of the development of political thought and the study of political phenomena and a starting point for political thought, and if the matter is completed with the Romans, and schools of thought that represented a model for building the state And up to the modern era, the absolute and the relative were the subject of discussion by most philosophers, the transition of thought was with Descartes, and the intellectual transformation from the absolute to the relative was with Nietzsche, and the basic root of all of that is represented by the German philoso
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دور المنظمات الدولية في تفسير معاهداتها المنشئة
Quran is a basic reference of production it is as a source to all sciences, Ayat of Quran would mention the importance of benefits of animals. Quran contain full surrat named in animal names as Al-Baqara that is to clarify its benefits and importance in human’s life.
Markets had organized in Islamic cities since the time of the Prophet Muhammad(pbuh),