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

سعي المجتمع العراقي منذ أكثر من نصف قرن مضى لإعادة استثمار عشرات المليارات من الدولارات من الإيرادات النفطية في القطاع الزراعي وهياكله وبنياته التحية، كإنشاء السدود والخزانات المائية واستصلاح الأراضي والمشاريع الإنتاجية الحيوانية والنباتية وبطاقات كادت تقترب او تتجاوز حاجز طلب السكان من الأغذية والمنتوجات الزراعية التي تغذي الصناعة الا ان الزيادة السكانية وتحسن مستوى الدخل النفطي شكلا انتقالا جدي

Generally, there are many problems that people run into; unemployment is one of these common diseases which usually hits the whole communities leaving crucial effects (economic, social, and psychological) that are difficult to handle them. The current study aims to identify the level of emotional disorders among Iraqi unemployed alumni for the academic years (2013-2016). To this end, the researchers have prepared a questionnaire to measure (anxiety, depression, and anger): these criteria distributed over (30) item. As for sample, it limited to (50) male and female student. The findings of study have revealed that the whole sample showed a high level of emotional disorders, and anger disorder showed higher level than the level of (depress

Knowing the nature of the relationship in federal systems lies in studying the political, social, economic and cultural forces, for their role in laying the foundations and the federal system. No matter how important the pillars of that system are, and through this research, we will learn how the political elites were able to crystallize this unique system, until it became one of the political systems that some countries seek to copy and apply its experience.

Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an

   Thsst researcher problem of delays faced by researchers are all waiting to evaluate their standards by the experts who must take their views to extract the truth Virtual important step first step in building standards whatsoever, then the difference of opinion among experts about the paragraphs Whatever the scope of their functions, leading to confusion in maintaining these paragraphs or delete? Or ignore the views and opinion of the researcher to maintain the same? Or as agreed upon with the supervisor if he was a student? Especially if the concepts of a modern new building.
   Therefore, the researcher sought to try to find a solution to her problem to conduct an experiment to test building steps

مع انتشار الثورة التكنولوجية فى العالم ومع تطور وسائل الإتصالات وشبكات الإنترنت والقنوات الفضائية تحول العالم إلى قرية كونية صغيرة تربطها شبكة اتصالات واحدة عبر الأقمار الصناعية , ومع إزدياد التنافس بين القنوات الفضائية على استقطاب الشباب , من خلال العديد من البرامج الإجتماعية والثقافية والعلمية والترفيهية الموجهه إلى المجتمع وخاصة الشباب بمختلف المراحل العمرية وللحفاظ على الهوية الثقافية والحضارية أصب

هدفت هذه الدراسة إلى مقارنة أثر أسلوب التعلم التعاوني بالأسلوب التقليدي في التحصيل الدراسي، وعلاقته بالاتجاه نحو الحاسب الآلي عند طلبة كلية التربية بجامعة بغداد خلال دراستهم لمقرر الحاسب الآلي وقد تضمنت إجراءات الدراسة استخدام الأسلوب التجريبي، وذلك بتوزيع أربع شعب دراسية على مجموعتين: "مجموعة تجريبية" يتم تدريسها باستخدام أسلوب التعلم التعاوني، والمجموعة الثانية: "مجموعة ضابطة" يتم تدريسها بالطريق