The most important recommendations of this research are:-

1.The benefit of the other countries experiences about the transparency of the government performance, without depending on the transparency that imitating the other experiences; that may not fit with the Iraqi government units.

2.The Ministry of Finance has to prepare the citizen guidebook about the government performance which is considered an essential document, it should be simple and available for all the parties of relation; and for not specialized citizen for the purpose of simplifying the understanding of government performance details.

3.The benefit of the government units websites of inte

هذا البحث يتحدى الافتراض القائل أن العراق بعد عام 2003 يجب دراسته بمعزل عن ديناميات التي سبقت عام 2003، اذ تبرهن هذه الدراسة على ان الشعبوية هي احدى الديناميات التي تمظهرت بصورة شعبوية استبدادية في النظام الديكتاتوري، نظرًا لأنه كان زعيم حزب علماني وعربي على نطاق واسع، لكنه استخدم الدين والقومية بشكل استراتيجي وانتقائي في ظروف معينة، مما خلق سياق الشعبوية الحديثة. الموجة الثانية هي الشعبوية العرقية والطائف

The present study was identified the type of bacterial contamination of Iraqi banknotes currency (Iraqi dinars) in circulation. 68 Iraqi banknotes currency of different denominations samples were randomly gathered from different locations and different occupational groups in Baghdad city. The results showed 61 (89.70%) of the samples were determined to be contaminated with bacteria, whereas 7 (10.29%) were confirmed to be sterile. A total of 11 different species of bacteria resulting in 72 isolates were found from those 61 contaminated Iraqi banknotes currency. Based on culture, morphological and biochemical tests, 11 isolates were identified as Bacillus sp., Staphylococcus aureus, Staphylococcus epidermidis, Corynebacterium diphtheria, Leu

In the present work, radon gas concentrations in different surface soil samples in Baghdad governorate were measured using RAD-7 detector. The results have been shown that, the Radon gas concentrations ranged between (41.67±1.78Bq/m3), to (185.67±4.22Bq/m3), a map showing the distribution of the concentration of radon in selected areas was defined to identify areas with high pollution level. The reason for the high concentration of radon is that these surface soil samples are taken from agricultural areas. It is also known that fertilizers contain uranium levels as well as areas bombed in wars in the country. It is worth noting that all radon concentrations in Baghdad governorate are below the recommended minimum of 200-300Bq/m3) (Inte

Back ground: Visceral leishmaniasis is endemic in the
middle and south of Iraq, it involves mostly infants. The
disease is observed mainly among rural areas that are far
from equipped medical centers. Therefore, there is a need
for anon- invasive, cost- effective, reliable, easily
available and fast method of diagnosis of this dngerous
disease.
Objective: The aim was to compare the validity and
predictive values of the recombinant K39 antigen (rK39)
test with that of the indirect fluorescent antibody test
(IFAT) test (the usual laboratory method) in the detection
of visceral leishmaniasis.
Methods: A Cross-sectional study was done in ALMansour Pediatric Hospital (in AL-Rusafa), and Central
Pediatric

The ground level ozone concentration at different locations in Baghdad city was identified. Five
different sites have been chosen to identify the ground level ozone concentration. Al- Dora and Al-
Za'afarania were chosen as areas contained point source ( power plant station ) in addition to high traffic
load , while Al –Uma park, Aden square and Al-Mawal square were chosen as area contained heavy
traffic only (line source). The measurement focuses on spring and fall because these periods display
favorable meteorology to ozone formation. During the research period the maximum values (peaks) for
ground level ozone concentration were observed at fall: at Al-Za'afarania area 101ppb as an average, at
Al-Dora 87 ppb as a

Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay