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

With the premise that effective use of online instructional practices is of vital importance in classrooms, the current study aimed to examine the effects of using Moodle applications to develop instructors’ skills in designing electronic tests at Dhofar University. The sample of this study consisted of (25) instructors participated in the experimental group. The researchers implemented a quasi-experimental design with one group pre- and post-test; in addition, an observation card was implemented to measure the target skills related to test design. The research instruments were subjected to validity and reliability measures to ensure valid and reliable data and results. The study results showed that those instructors who participated i

The research aimed to explore the recall habits and developing the right recall habits at middle school students. A sample of (40) students were chosen intentionally from middle school students in two schools (almntzr- zany aleabdyn) with an average of (20) students from each school. They were evenly distributed in two experimental and control groups. To achieve the aims of the research, a scale was designed to measure the recall habits, and a preparation of an educational program to develop recall habits.

To process data statistically, the researcher used several statistical methods such as Pearson correlation coefficient, chi-square, T-test for one sample, T-test for two independent samples, Wilcoxon test, Mann-Whitney test, ET

This study has came as a result to discover on the references of the educational theories which leads the professors in the educational art departments in the Iraqi universities through knowing these ideological references indeed in an important slice of the society. This slice is: the members of professoriate. The study goal knows the ideological references to these theories for the professors in these departments.
In order to approve the research's goals. The researcher has selected a sample contains (50) professoriate members in these departments in the Iraqi universities which they have the educational art profession among the next scientific degrees (assistant teacher. teacher. assistant professor & professor).
The resea

The research handles the prominent books of The Weak and Unknown Narrators , which is written by Imam Abu Al-Hasan Al-Daraqutni. It contains a brief introduction about the book and about Abu Bakr Al-Barqani, as well as Abi Mansour Ibn Hamkan.

The research handles the issue of unknown narrators and their relationship to the abandonment stipulated in the preamble to the book.

The research dealt with the identification and comparison between the sayings of Al-Daraqutni and his students - especially Al-Burqani, the publisher of his knowledge, as he is the one who narrated the sayings of Al-Daraqutni. The study concluded that the principle is to abandon the me

Despite extensive investigations, an effective treatment for sepsis remains elusive and a better understanding of the inflammatory response to infection is required to identify potential new targets for therapy. In this study we have used RNAi technology to show, for the first time, that the inducible lysophosphatidylcholine acyltransferase 2 (LPCAT2) plays a key role in macrophage inflammatory gene expression in response to stimulation with bacterial ligands. Using siRNA- or shRNA-mediated knockdown, we demonstrate that, in contrast to the constitutive LPCAT1, LPCAT2 is required for macrophage cytokine gene expression and release in response to TLR4 and TLR2 ligand stimulation but not for TLR-independent stimuli. In addition, cells transfe

Background: The autism spectrum disorder (ASD) describes a wide range of symptoms, including difficulty with social interaction and communication skills. Controversial thinking about oral health of children with ASD, in general may have a lower hygiene level than healthy individuals, low caries rate and high body weight in comparison to healthy children. This study was conducted to assess the oral health status in relation to nutritional status among institutionalized autistic children and adolescents. Materials and methods: From 12 institutes in Baghdad, the study group contained 364 child and adolescent with ASD (Male= 294, Female=70), while control group included 441 normal child and adolescent (Male=357, Female=84) from primary and seco

The current research aims to identify the time-management skills based on the post-test of the experimental group as well as to examine the effect of a training program on developing the skills of managing time among the study sample. To achieve the research objectives, the researcher designed a scale of time management skill included (30) paragraphs. The research reached that the training program is significantly effective in managing and organizing time. There are statistically significant differences in pre-posttest between the experimental and control groups.