The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The Idea Of The Research Tagged "Enhancing Auditor Reporting In Light Of International Assurance Standards And Their Reflection On Activating The Credibility Of Sustainability Reports" The Research Problem Was Represented By One Question, Which Is That “International Assurance Standards Have An Effective Role In Strengthening Auditor Reporting And Activating The Credibility Of Sustainability Reports.” The Aim Of The Research Is To Clarify The Concept Of Auditor Reporting And The Role Of International Assurance Standards In Developing And Strengthening It, As Well As The Role Of International Assurance Standards In Enhancing The Credibility Of Sustainability Reports. The Research Reached Several Conclusions, The Most Important Of Which Is The Existence Of A Great Desire On The Part Of Auditors To Develop Their Professional Capabilities And Shift From Traditional Auditing To Auditing And Examination And Providing Assurance Services In Accordance With International Standards. The Research Also Reached Several Recommendations, The Most Important Of Which Is That Audit Organizations And Bodies Should Focus On Developing Their Cadres In Terms Of Courses. Conferences and Workshops in the Field Of Assurance Services In Accordance With “International Assurance Standards.”
هدف البحث التعرف على الذكاء الروحي لدى عينة من طلبة جامعة بغداد فضلا عن التعرف على الفروق بين الطلبة في الذكاء الروحي وفق متغير النوع ( الذكور- الإناث) ، ومتغير التخصص الدراسي ( علمي – إنساني) ومتغير المرحلة الدراسية ( المرحلة الأولى-المرحلة الرابعة) تألفت عينة البحث من (300) طالباً وطالبة ، وتم تطبيق - مقياس الذكاء الروحي وهو ( من إعداد الباحثة) ، وقد اسفرت نتائج البحث عن:--إن طلبة جامعة بغداد( عينة البحث) تمتعوا بمست
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The stage of the establishment of the Alawite state in tabaristan was one of the most important stages in the history of the Shiite sect in Iran
معيار القصديَّة في النص هو من الدراسات الحديثة المتطورة من لسانيات الجملة الى لسانيات النص ، وتحليل الخطاب . والذي يعنى بالطرق والأدوات التي يستغلها المؤلف لتحقيق الغايات المقصديَّة
وهذا البحث ناقش مفهوم(القصديَّة) لغةً ،واصطلاحاً . فاللغة والكلام شكل من أشكال الوجود الإنساني و( الكلام) هو وسيلة التواصل بين الملقي القارئ ، والمتلقي السامع ؛ وللتوصل الى الدلالة القصديَّة الدقيقة للغة المنطوقة وا
... Show Moreيستهدف البحث الحالي التعرف إلى 1 .بناء مقياس سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة في العراق من وجهة نظر ذوي اإلختصاص والعاملين في هذا المجال. 2 .مستوى توافر سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة في العراق من وجهة نظر ذوي اإلختصاص والعاملين في هذا المجال. 3 .داللة الفروق اإلحصائية في سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة ً في الع ارق من وجهة نظر ذوي اإلختصاص والعا
... Show MoreThe aim of the research was to know the effect of the inquiry wheel model on chemical enlightenment among second-grade middle school female students in government daytime middle and secondary schools. Umm AlQura Middle School was chosen by intentional selection to be its students as the research sample for the academic year (2024-2025). Two groups were chosen, one of which was the experimental group studying using the inquiry wheel model and the other the control group studying in the usual way. The equivalence of the two research groups was verified by a set of variables, which were (chronological age in months, previous information test, Raven's intelligence test, chemical enlightenment scale). As for the research tool, the researchers bu
... Show MoreThe scientific heritage is an essential part of the civilization of nation , so Nations has focused on this aspect in the construction of civilization. So the Arab prosperous scientific achievements is no exception to this general rule in being an integral part of the composition of the Arab- Islamic civilization part ,and when we read in the Arab –Islamic medicine books ,we find the genius of the Arab and Muslims physicians and their own new methods of treatment they use music melodies in medication and treatment of patients
The problem of the study lies in the need for standing on the justifications, reasons and difficulties that face the scientific research matter at Baghdad university. The importance of this study lies in the fact of being scientific research one of the most important methods in developing the teaching members performance efficiency which contributes in teachers contact with the modern developments that emerge in work. That matter which reflexe on the educational process and the scientific production in their universities.
And the research goal is summarized in identifying the difficulties that is facing the scientific research at Baghdad university from the point of view of the lecturers, and also to ide
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