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

The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

Cadmium sulfide (CdS) nanocrystalline thin films have been prepared by chemical bath deposition (CBD) technique on commercial glass substrates at 70ºC temperature. Cadmium chloride (CdCl₂) as a source of cadmium (Cd), thiourea (CS(NH₂)₂) as a source of sulfur and ammonia solution (NH₄OH) were added to maintain the pH value of the solution at 10. The characterization of thin films was carried out through the structural and optical properties by X-ray diffraction (XRD) and UV-VIS spectroscopy. A UV-VIS optical spectroscopy study was carried out to determine the band gap of the nanocrystalline CdS thin film and it showed a blue shift with respect to the bulk value (from 3.9 - 2.4eV). In present w

Background: Green Tea is made from the leaf of the plant “Camellia sinensis”. Green tea is reported to contain thousands of bioactive ingredients including catechins which have shown great promise for having antimicrobial effects. Periodontal diseases represent one of the most prevalent diseases around the world and the main etiologic factor behind it, is plaque accumulation, in addition certain kinds of bacteria have been detected frequently in subjects suffering from periodontitis, Several studies suggested that the outcome of periodontal treatment is better if particular pathogens including Aggregatibacteractinomycetemcomitans can no longer be detected after therapy. Materials and Methods: plaque samples were collected from 2

  When the digital technologies entered the world of cinema production, they boosted the ability of the cinematographic medium to implement various subjects with great accuracy, as the development included all the joints and stages of the cinematic film production whether it is a feature film or an animation. Therefore, the process of film manufacturing by the digital technologies reflects the spirit of the age and the development that humanity has attained. What motivated the researcher to determine the topic of the research, which combines between the sound effects and the animated films under the title (aesthetics of employing digital sound effects in animated films), is the work of the digital technologies. The researcher divide

Background: Quality of life in brain tumor patients is an emerging issue and has prompted neurosurgeons to recon¬sider the need for cognitive assessment in the course of treatment. To date there has been a lack of comprehensive neuropsychological assessment performed preoperatively and in the acute postoperative period in our hospitals.Objectives: to establish the effects of tumors and their surgical treatment, from a neuropsychological perspective, on cognitive functioning in patients with cerebral Gliomas. Methods: This is a prospective study conducted in the Neurosurgical Hospital in Baghdad, Iraq, during the period from January 1999 to January 2001. Any patient admitted during the period of the study with clinical history, signs, sy

Polycystic ovary syndrome (PCOS), also known as a common polygenic endocrine condition, affects the ovaries and results in infertility and abortion. Dyslipidemia, Diabetes, hypertension, endometrial cancer, and other illnesses may all be made more likely by PCOS. Various drugs are used to treat PCOS, but they have several drawbacks and cannot effectively cure the condition. Therefore, and due to its strong antioxidant activity, anti-obesity, anti-inflammation, and other actions, the flavonoid quercetin has been proven to have health-promoting properties. The purpose of the study was to assess quercetin's impact activity in the treatment of PCOS - induced rats. A PCOS rat model was developed using testosterone.  Female albino Wistar

This research aims to explain the effect of the imported inflation (which moves through the raise of global prices to Iraqi economy) over local prices, besides, the recognition the most important channels of imported inflation moving, its causes, effects, ways and policies that reduce the negative effects. To achieve the research aim, the deductive approach was adopted through using descriptive method to describe and determine phenomenon. The most important conclusion is that the research found out that there are two channels to transmission imported inflation in world. The first channel is the direct channel (prices) and the second channel is the indirect (income). The most important recommendation is to create sovereign fund (O