The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

Kamel, S.H., R.F. Al-Jassani and H.A. Al-Shammari. 2022. Effects of Pseudomonas fluorescens, Bacillus thuringiensis tenebrionis Isolates and Biologically Synthesized Silver Nanoparticles on Cellulase Enzyme Activity in Workers' Digestive System of the Termite Microcerotermes diversus Silv. Arab Journal of Plant Protection, 40(4): 315-324. https://doi.org/10.22268/AJPP-40.4.315324 The purpose of this study was to investigate the effect of different bacterial isolates of P. fluorescens and B. t. tenebrionis and silver nanoparticles on the activity of the cellulase enzyme in termites' middle digestive system and its role in glucose release by treating cellulose media with bacterial strains and nanoparticles. Ultraviolet spectroscopy re

Purpose: As a result of the sudden and ill-considered trade openness of Iraq after 2003 to the countries of the world in general and the neighboring countries in particular, and in the absence of the necessary support for the national productive forces and the lack of effective standardization and quality control devices, this led to the exposure of most local products, especially agricultural ones, to decline and inability On the competition and thus dumping the Iraqi market, especially the agricultural products, with imported products, this study came to find out the effect that dumping has on the local production of chicken meat and the impact of that impact on the size of the food gap, and whether the results of the practica

This study was perform to defined the effect of fungus Metarhizium anisopliae Sorokin with concentrations 5x101, 5x103 and 5x105 spore/ ml and Actelic insecticide with concentration 0.001% in pupa stages of Callosobruchus maculatus in pupa ages of 24 and 120 hours the results of the study showed the following: the highest killing rate of treated pupa in age 120 hours 100% at concentration 105 spore/ ml. observation for distortions in the adult insects from the pupa that treated with fungal concentration like wings and abdominal distortion , the concentration of fungal effect on the number of eggs that production from adults and percentage of hatching.

Background: The isthmus is a difficult area in the root canal complex to manage. The research aimed to evaluate the efficiency of three different obturation techniques (lateral condensation, EandQ (thermoplasticized gutta percha system) and Soft Core (thermoplasticized core carrier gutta percha system)) to obturate the isthmus area of roots prepared by two different instrumentation techniques (rotary ProTaper universal and ProTaper Next systems). Material and method: Sixty freshly extracted teeth were randomly divided into two main groups (A and B) of 30 teeth each. Group A was prepared by rotary ProTaper Universal whereas group B was prepared by ProTaper Next system. Each main group was then randomly subdivided into three subgroups of 10 t

Background: While two-thirds of breast cancers express hormone receptors for either estrogen (ER) and/or progesterone (PR) , genetically altered PI3K pathway was found in more than 70% of ER-positive breast cancers.An aberrant activity of cyclin-dependent kinase 1 (CDK1) in a wide variety of human cancers has selectively constituted an attractive pharmacological targets in MYC-dependent human breast cancer cells.

Aim of the study:  Role of p110-beta as well as and CDK 1  in the pathogenesis of subset of breast cancers and contribution in their carcinogenesis.

Type of the study: is a retrospective study

Methods: This retr

The aim of the research: To identify the trends of students of the College of Physical Education and Sports Sciences towards modern teaching methods. To determine the type of strategies used that students prefer in practical lessons. In light of the research results, the researcher adopted the descriptive method because it is appropriate for the study. The research community is represented by students of the College of Physical Education and Sports Sciences (fourth stage), amounting to (320) students. Conclusions: The research results indicate that students of the College of Physical Education and Sports Sciences have positive and strong attitudes towards using modern teaching methods, and they realize their reality in improving interaction