The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

The current research aims to analyze the extent of the adoption of the standards of ISO 45001: 2018 for occupational safety and health management by the General Establishment of Civil Aviation. The research problem was the extent to which the General Establishment of Civil Aviation approved ISO 45001: 2018 for occupational safety and health management. The questionnaire was used as a primary data collection tool, the sample was distributed (50) form, they were selected from the category of employees of the establishment at different levels to represent the research community. Data were analyzed using the statistical package (SPSS), a number of vector statistical methods were used as well as arithmetic mean, standard deviation, an

As material flow cost accounting technology focuses on the most efficient use of resources like energy and materials while minimizing negative environmental effects, the research aims to show how this technology can be applied to promote green productivity and its reflection in attaining sustainable development. In addition to studying sustainability, which helps to reduce environmental impacts and increase green productivity, the research aims to demonstrate the knowledge bases for accounting for the costs of material flow and green productivity. It also studies the technology of accounting for the costs of material flow in achieving sustainable development and the role of green productivity in achieving sustainable development. According

The study is aimed at social support to the students of the College of Education for women (The research sample) and measuring the quality of life at students of the College of Education for women (The research sample) And to identify the relationship between social support and quality of life of students of the College Education for Women and research sample consisted of 200 students The adoption of the resolution as a tool for data collection and the most important results of the search results that the students of the College Education for Women have social support. In other words, parents and friends are supporting the students. The students have the quality of life any positive meaning to life and that when a person has a quality of

Interface evaluation has been the subject of extensive study and research in human-computer interaction (HCI). It is a crucial tool for promoting the idea that user engagement with computers should resemble casual conversations and interactions between individuals, according to specialists in the field. Researchers in the HCI field initially focused on making various computer interfaces more usable, thus improving the user experience. This study's objectives were to evaluate and enhance the user interface of the University of Baghdad's implementation of an online academic management system using the effectiveness, time-based efficiency, and satisfaction rates that comply with the task questionnaire process. We made a variety of interfaces f

Breast cancer is the most common malignancy affecting women's health, with an increasing incidence worldwide. This study aimed to measure the intracellular concentration of the hypoxia-inducible factor 1 α (HIF-1α), tumor suppression protein p53, and estradiol (E2) in tumor tissues of adult females with breast cancer and their relation to tumor grade, tumor size, and lymph node metastases (LNM). The study was conducted on 65 adult female participants with breast mass admitted to the operating theater in Al-Hussein Teaching Hospital and Al-Habboby Teaching Hospital in Nasiriyah, Iraq, from January to November 2021. Fresh breast tumor tissues were collated and homogenized for intracellular biochemical analysis using the enzyme-linked immuno

The current research aimed to identify:

1. Social perception among university students.
2. Differences in social Perception according to the variables:

Gander` (male, female) b- theme (scientific, humanitarian(

3. Moral judgments among university students.
4. Differences in moral judgments according to two variables:

A-type (male, female) b- theme (scientific, humanitarian)

5. Emotional tranquility among university students.
6. Differences in emotional tranquility according to two variables:

      A-type (male, female) b- theme (scientific, humanitarian)

7. Contributio

اصبح مصطلح الصورة الذهنية من المصطلحات الشائعة التي يتزايد استخدامها في المجالات السياسية والإعلامية والعلاقات الدولية اذ اصبح يشكل اهمية كبرى لدى دراسي السلوك الانساني، فقد احتلت دراسة المصادر المتعددة التي يستقي منها الافراد انطباعاتهم عن الاخرين، وتعاظم الدور الذي تلعبه وسائل الاتصال في تدفق الصور عن الشعوب في ظل التطور التكنولوجي الهائل الذي يشهده عالم الاتصال حاليا، والذي يسمى بعصر السموات المفتوحة

The present research aims to measure the wisdom among university students and the differences of the concept of wisdom according to the gender of students in college of Basic Education. The sample of the research reached (300) male and female students in the morning studies upon the four stages of the psychological guidance department, the Scale of wisdom has been designed by the researcher herself and the psychometric feature were obtained as validity and Reliability. the researcher used Chi- square to Know the differences between the number of agreed and disagreed students for the wisdom scale, as well as the researcher used person correlation coefficient to Know the reliability of the scale by re test method for wisdom scale , t- test