The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

EMS in accordance with ISO 14001: 2015 is considered an entry point to reduce environmental impacts, especially the effects resulting from the oil industry, which is the main source of environmental pollution and waste of natural resources, since the second revision of the standard took place in September 2015. The problem of the research was manifested in the weakness in understanding the correct guidelines that must be followed in order to obtain and maintain the standard. The purpose of this research was to give a general picture of what is behind ISO14001:2015 and how it is possible to create a comprehensive base for understanding its application by seeking the gap between the actually achieved reality, standards requirements

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

Theatrical art, from (Plato) to (Heidegger), passing through (Husserl) and (Husserl) has propagated the parallel relations between the overlapping formal patterns in the world of hypotheses crowded with diaspora and scattering, leading to the manifestations of implicit meaning in the intellectual and aesthetic discourse, through the deconstructive pattern that restructures The aesthetic image according to the aesthetic data to be employed, so the effectiveness of the deconstructive system had an important role in authorizing the Ghanaian logic and continuity on which the Western meta meaning was based, and the artistic scene was subjected to it in line with literature and art to be able to pay attention to the achievement and clarify it

Let R be a ring with 1 and W is a left Module over R. A Submodule D of an R-Module W is small in W(D ≪ W) if whenever a Submodule V of W s.t W = D + V then V = W. A proper Submodule Y of an R-Module W is semismall in W(Y ≪_S W) if Y = 0 or Y/F ≪ W/F ∀ nonzero Submodules F of Y. A Submodule U of an R-Module E is essentially semismall(U ≪es E), if for every non zero semismall Submodule V of E, V∩U ≠ 0. An R-Module E is essentially semismall quasi-Dedekind(ESSQD) if Hom(E/W, E) = 0 ∀ W ≪es E. A ring R is ESSQD if R is an ESSQD R-Module. An R-Module E is a scalar R-Module if, ∀ , ∃ s.t V(e) = ze ∀ . In this paper, we study the relationship between ESSQD Modules with scalar and multiplication Modules. We show that

Background: Excision repair cross-complementing group 2 gene (ERCC2) polymorphisms have been linked as being a risk factor for colorectal cancer (CRC) emergence. However, data from several studies are contradictory. To validate genetic biomarkers of the CRC; the impact of the following ERCC2 polymorphism (rs1799793 and rs238406) was examined on CRC susceptibility among sample of Iraqi population. Methods: A total of 126 subjects were enrolled in this case control study; 78 CRC patients and 48 apparently healthy individuals who are age, gender, smoking status and BMI matched. Polymerase chain reaction (PCR) was used for genotyping, followed by sequencing then the association between genetic polymorphisms and CRC risk was investigate

The study explored applications of artificial intelligence and its dialectical relationship with international human rights law of individuals, which requires assessing the effects of this technology on human rights and freedoms. The problem of privacy of humanity, as AI technologies can control human rights and freedoms, while monitoring potential violations in this context. The study use of documentary research and qualitative lens to analyze the data. In conclusion, unawareness of the use of AI may impose significant hurdles on future generations and may infringe on human rights across all sectors of society. The government should mandate obligations for artificial intelligence businesses concerning education, health, human right

  After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

Objective(s): To assess the practices of early childhood’s mothers regarding toilet training and to find out the relationship between mothers’ practices and their socio-demographic characteristics and their children’s demographic characteristics.
Methodology: A descriptive study is conducted at primary health care centers in Al-Rusafa District in Baghdad City for the period of September 19th 2020 to March 16th 2021. Non probability “convenient” sample of (225) early childhood’s mothers is selected. A questionnaire format is designed and composed of two parts: the first part includes mothers’ socio-demographic characteristics and their children and the second part includes structured close-ended questions to assess the p