The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

This study examines the analysis of the contents of the international public relations campaign in confronting the Covid-19 virus, which was taken from the (Your Health is a Trust) campaign for the World Health Organization, Iraq office.The research problem revolves around a main question that is, what are the axes of the campaign (Your Health is a Trust) established by the World Health Organization (Iraq office) in the prevention of Covid 19 virus?From this main question, several sub-questions emerged that this study answered on their Facebook page, and the communication activities of the Covid-19 awareness campaign. In the content analysis form, as this form included a number of main themes and main categoriesthat were adopted in analyzin

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

This research study Blur groups (Fuzzy Sets) which is the perception of the most modern in the application in various practical and theoretical areas and in various fields of life, was addressed to the fuzzy random variable whose value is not real, but the numbers Millbh because it expresses the mysterious phenomena or uncertain with measurements are not assertive. Fuzzy data were presented for binocular test and analysis of variance method of random Fuzzy variables , where this method depends on a number of assumptions, which is a problem that prevents the use of this method in the case of non-realized.

 The research aims to study the entrepreneurial performance of the banks, according to the intelligence of competitive and strategic as the entrepreneurial performance is the one who does not stand the benefits of excellence in accomplished when just achieving the bank's objectives planned, but exceed it down to creativity in accomplishing these goals in a manner leads to making a entrepreneurial bank in the markets and the focus the eyes of competitors and the banks and other Following his example.

Was chosen the subject of research and strategic intelligence and competitive because of its impact on the strategic success of the banking sector, the fact is the entrepreneurial in the Iraqi banking mar

  Time represented a significant element in building any film story, despite its inability to express itself, but by employing the rest of the elements of the cinematic mediator language to express it. Time factor is present and manifested in all the details of the picture, and the more important is its presence in the event narration process. The narration totally depends on temporal structure in which it appears, which makes time a dominating element in the development of the narrative shapes and patterns. The narrative propositions have come to take new workings that time streams appeared that manipulate the time structure, reversing it, stopping it or making it fluctuate between the three levels of time, or repeating it or make

Methotrexate (MTX) is widely used chemotherapeutic agent with different side effects including germ cells toxicities. Silibinin is one of the structural isomers of silymarin, with different phytotherapeutic applications, and its possible protective effects against MTX induced germ cells damage were investigated in this work. Twenty five male mice were divided into five groups (n=5) allocated as follows: Group 1 received buffer for five days given by single intraperitoneal (IP) injection per day; Group 2 in addition to buffer for five days, animals received at day five single dose of 20mg/kg of MTX IP. Groups (3, 4, and 5) received respectively, (50, 100, or 150mg/kg body weight) of silibinin IP single daily dose for five days then at day fi

A steel-concrete composite structure (1) is described. The steel-concrete composite structure comprises a steel member (2) having an upper surface (5) and a plurality of shear connector elements (6) upstanding from the upper surface and a concrete slab (4) having upper and lower surfaces (7, 8). The slab is supported on its lower surface by the upper surface of the steel member. The slab comprises a plurality of through holes (9) between the upper and lower surfaces, each through hole tapering towards the lower surface so as to form an inverted frustally-shaped seating surface (10). The concrete slab is configured and positioned with respect to the steel member such that at least one shear connector element projects into each through hole.

The Mandaean religion of ancient and important religions in Iraq and Iran has its own rituals which are characterized by the use of singing and toning of speech. It began with the creation of human beings through a group of prophets. Peace be upon them. Researcher research problem, and explained the importance of research and objectives and limits and identify terminology. The second topic is the theoretical framework to include the history of the Sabean Mandaean, secondly their religious rites, sources, major books and secondary books for the Latin tribes of Mandaean. Finally, the researcher tackled the sources of their sacred books and previous studies. The third topic represented the procedures. The researcher dealt with the musical a

This study aims to answer the following question: Is a student who attaches to the social group strongly affected by social interaction and social status?  The population of the study included a group of medical students at the University of Al-Kufa. To collect the required data, a scale of Social Group Attachment consisting of (25) items was administered to a sample of (600) students, (257) male students, and (343) female students. The results revealed that students do not have a high level of attachment to the social group and they have a fear of that. There are no significant differences between the levels of attachment between males and females. There are no significant differences regarding colleges, the four academic levels, a