The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

This study aims to clarify the role of Iraqi satellite channels in spreading negative values ​​among university youth; and the tendency of this segment to simulate the descending behaviors and pseudo-peculiar concepts of our society, which are displayed through the screens of these channels, based on the relevant media literature such as scientific references and the results of previous studies and research.

The study followed the survey methodology to examine the public based on the questionnaire as a research tool, which was distributed to a sample of male and female students of Baghdad University enrolled in the university for the academic year 2011-2012.

In order to achieve the specific objectives of this research

This study outlines the synthesis of substituted 1,2,4-triazole derivatives through the cyclization reaction of thiourea derivatives. The process begins with the reaction of different halides with KSCN to produce isothiocyanate derivatives. then followed by a reaction with isonicotinic acid hydrazide to yield thioureas (1-6), with a yield rate of (72-88%). Then, compounds (1-6) were treated with alkaline medium 4 N (NaOH) to produced 1,2,4-triazole derivatives (7-12) with a yield (51-69%).The structure of the prepared compounds was characterized using FTIR,1HNMR and 13CNMR spectroscopy. Some of the synthesized compounds were tested for antimicrobial activity when, compound 9 showed strong activity against gram positive bacteria (Sta

The techniques of contemporary Iraqi painting and their reflection on the productions of students of art education is an important subject in the field of painting at the theoretical and practical levels in academic study, whether theoretical or practical. Al-Iraqi is one of the arts with historical roots and a distinguished position among other artistic genres. Painting has received a sufficient level of development through the use of various contemporary techniques to advance it for the better.
The methodological framework included the problem of research and the need for it, and then the importance of research came in shedding light on the techniques of contemporary Iraqi painting, and the impact of these techniques on the producti

The research aims to identify the bedroom furniture designs for children who are in ages range between (4-6) years and the rate of employing them in developing their aesthetic sense. To achieve this objective, the researchers developed the two research tools represented by a analysis-description form of bedroom furniture designs included a number of domains that were represented in the shapes, colors, and sizes of the furniture, as well as the availability of the safety factor, ease of use, cleaning and movement. As for the aesthetic sense scale included (30) paragraphs and alternatives (always, sometimes, never), they were distributed among a representative sample of (170) mothers of children were chosen randomly from (17) kindergartens

Eleven hymenopterous species: two braconids, seven eulophids and two pteromalids
parasitized the larvae of Phytomyza horticola Goureau. The activity of the parasites began at
the end of April and evidently increased during May. The female of the parasites fed and
parasitized mostly on the second and third larval instars of P. horticola . Diglyphus iseae
Walker and Cirrospilus vittatus Walker were dominant larval parasites. Chrysocharis
pentheus Walker and Pediobius acantha Walker were main pupal parasites.

Background: Adenoiditis is a common cause of otitis media with effusion (OME) in children & perhaps OME is one of the most common diseases leads to hearing impairment in children with subsequent impairment of speech development & learning difficulties , however, treatment remains controversial. Objectives: To evaluate if there is a significant advantage of tympanostomy tube insertion in association with adenoidectomy over adenoidectomy in association with myringotomy alone in treatment of children with OMEType of the study: This is a prospective study. Patients & methods: The study consisted from 63 children diagnosed as cases of bilateral OME & variable degrees of adenoid hypertrophy. The patients were divided randomly i

This study examined the problematic of the ambiguous relationship between the media and terrorism and the problems that result from press coverage of terroristic incidents. The paper sought to show the classification and confrontation of such incidents had been established from the point of view of a sample of media professionals, researchers and writers who are frequenters of Al-Mutanabi Street in Baghdad. The media outlets that carry this coverage would not give up their media mission as well as the terrorists would not be given an opportunity to take advantage of this coverage in achieving their goals and objectives. Furthermore, the terrorist organizations would have no chance to exploit these means to deliver their terroristic messa