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.
دور المواد النانوية في إعادة تصنيف تكاليف المنتج الصناعي الحديث
This search in the virtues of the daughter of the Prophet Muhammad, to read on their boards want to recount loving and faithful), as stated in the introduction to the author, Abdullah Bin Ibrahim Al-Mirghani (D. 1207 H.) to give reasons in writing the manuscript, which was of an introduction and three chapters and a conclusion was the first in the door thanks to the great lady and on her birthday and her marriage and her death and subsequent events and the third in her them prayers and then the finale which was in love with the Prophet and calling for God to pardon and forgiveness and a good end. I was interested in this manuscript by Mirghani, Hadith and all accounts in reference to the virtues of the great lady to examine a manuscript
... Show Moreدف البحث إلى قياس الشخصية الاستغلالية لدى طلبة الجامعة على وفق متغيرات: الجنس والتخصص والمرحلة الدراسية ، تكونت عينة البحث من (200) طالباً وطالبة من طلبة جامعة بغداد، قامت الباحثة ببناء مقياس الشخصية الاستغلالية وبعد تطبيقه على العينة وتحليل البيانات بالوسائل الاحصائية المناسبة ، اظهرت نتائج البحث عن شيوع الشخصية الاستغلالية لدى الطلبة ، وان الذكور لديهم شخصية استغلالية اكثر موازنة بالاناث كما اظهرت نتائج ا
... Show MoreThis paper deals with the most important issue in sustainable demelpment in Arabic Islamic economic ideology.
It discusses the concept of zakat & its developments.It give ahistorical view on Zakat depanding or Holy Quran we identify that zakat depanding or Holy Quran. We identify that Zakat must be: gold, silver &its position inits indgment suchas cashpaper
الشيخ الحاج محمد الأمين، من الشخصيات التي كتبت بعلامات بارزة تاريخ شعبها والمنطقة، من خلال مقاومة الاحتلال الفرنسي الصليبي في السودان الغربي، ونشره الاسلام بين القبائل الوثنية، القاطنة هناك و قيادة حركة قومية إسلامية لإعادة أمجاد الشعب السراكولا ،وإحياء إمبراطورية غانا الإسلامية والتي كانت تشكل الجزء الأغلب من السودان الغربي.
This search aims to meditate Divan of Hazem Al-Qirtagni his incomplete contiguous and non-contiguous naturalizations are investigated through two interrelated sections, the first is contiguous deficient naturalization and the analysis of phonemic symmetry in the light of syntactic syntax
Since her early beginning in 1974 in her novel "Les armoires vides", Annie Ernaux writing about life in all its various aspects remained her main goal. This novel gave the earliest signals of what would happen later on in her literary career. Indeed, her works showed abilities of echoing reality, her sufferance and experiences via the use of simple and clear language. Add to this, her writings are to be viewed as an expression of deep felt journey, and a continuous search due to the consequent changes coming out of her identity.
We try here to give an answer to the question about writing as to whether being, to Ernaux herself, a need for the search about her social and feminist identity, or a pure literary work
... Show MoreThe main subject of this poem is a chance meeting between Baudelaire and unknown beautiful lady. Her presence represents the far-fetched, magnificent beauty. This beauty forms an aspect of idealism that takes its real existence and disappears immediately.
This emotional poem deals with the continuous despair that dates back to the Romantic age where it was a key topic; the passing woman embodies destiny. All this comes from constant experience and mad love through the poet’s view to a woman paving the way toward the unknown. Baudelaire, however, noticed this unknown through a passer-by that reflected the real and magical image of this unk
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