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A Proposed Framework to Developing the Auditor's Reporting in Iraq in Accordance With the International Standards on Auditing
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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 obtain evidence sufficient and appropriate audit, and  Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities. In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments .       

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Publication Date
Mon Oct 03 2022
Journal Name
....
THE SEEDS OF ECOCRITICISM: A STUDY IN THE POETRY OF JOHN CLARE
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Nowadays, the worldwide issue of the environment occupies the minds not only of ecological experts and politicians but also is addressed in cultural fields and literature in particular. The conceptualization of ecocriticism, whether in the ecological field or cultural studies, has come as a response to the increasing public awareness of numerous environmental crises. Most ecocritics regard John Clare (1793-1864) as a 'proto-ecological' British poet since his poetry incorporates ecological issues which were not then categorized as they are now. The study offers a precise illustration of ecocriticism coupled with a number of the most significant ecological concepts proven in selected poems by John Clare. The ecocritical reading of Clare's po

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Publication Date
Wed Apr 02 2025
Journal Name
Retos
Varied-method training and its effect on developing some functional physical abilities of youth basketball players
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Objective: Preparing training in a diverse style for young basketball players, and identifying the effect of training in a diverse style on some physical abilities (for young basketball players).Research methodology: the researchers chose the experimental method to know the research problem and its objectives, as it is represented by designing two equal groups, the control and the experimental, with pre- and post-tests. The study community was determined by youth basketball players for the 2023-2024 season, as the research community is (104) players, and a sample of (20) players was drawn from the youth category from Al-A'dhamiyah Sports Club, and it was chosen intentionally because they are the clubs most committed to training, as

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Publication Date
Sun Aug 01 2021
Journal Name
International Journal Of Mechanical Engineering And Robotics Research
International Journal of Mechanical Engineering and Robotics Research
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This paper proposes feedback linearization control (FBLC) based on function approximation technique (FAT) to regulate the vibrational motion of a smart thin plate considering the effect of axial stretching. The FBLC includes designing a nonlinear control law for the stabilization of the target dynamic system while the closed-loop dynamics are linear with ensured stability. The objective of the FAT is to estimate the cubic nonlinear restoring force vector using the linear parameterization of weighting and orthogonal basis function matrices. Orthogonal Chebyshev polynomials are used as strong approximators for adaptive schemes. The proposed control architecture is applied to a thin plate with a large deflection that stimulates the axial loadi

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Publication Date
Thu Jul 25 2019
Journal Name
Journal Of Plant Protection Research
First report of phytoplasma detection on sand olive, cowpea and alfalfa in Iraq
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Publication Date
Thu Apr 04 2024
Journal Name
The International Tinnitus Journal
Efficacy of Sars-Cov-2 Vaccines on Severity of Coronavirus Disease in Iraq.
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Vaccination against novel Coronavirus (SARS-CoV-2) become highly recommended. In Iraq, three vaccines are available. They are Pfizer-Biontech, Oxford-AstraZenica, and Sino harm vaccines. A cross-sectional retrospective study was performed to a total of 2399 individual who are vaccinated with one of the available vaccines. People who are infected with Covid-19 before and/or after vaccination of either studied SARS-CoV-2 vaccines were also involved in this study (1175 case). Signs and symptoms have been reported for each of confirmed positive cases of Coronavirus disease. Statistical data analyses were applied to reveal the effect of different SARS-CoV-2 vaccines on the incidence of novel coronavirus disease among Iraqi population. Also, the

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Publication Date
Wed Jul 01 2015
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST OBSERVATIONS ON Phrynocephalus maculatus longicaudatus Haas, 1957 (SQUAMATA: SAURIA: AGAMIDAE) IN IRAQ
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    The present paper confirmed the presence of Phrynocephalus maculatus longicaudatus Haas, 1957 in Iraq and recorded the first observations of this taxon in Al-Muthanna province southwestern of Iraq. The existence of the species is yet uncertain in Iraq. The habitat and morphological characteristics of this species were reviewed.

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Publication Date
Mon Dec 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST OBSERVATIONS ON PHRYNOCEPHALUS MACULATUS LONGICAUDATUS HAAS, 1957 (SQUAMATA: SAURIA: AGAMIDAE) IN IRAQ
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    The present paper confirmed the presence of Phrynocephalus maculatus longicaudatus Haas, 1957 in Iraq and recorded the first observations of this taxon in Al-Muthanna province southwestern of Iraq. The existence of the species is yet uncertain in Iraq. The habitat and morphological characteristics of this species were reviewed.

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
A Note on the Perturbation of arithmetic expressions
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In this paper we present the theoretical foundation of forward error analysis of numerical algorithms under;• Approximations in "built-in" functions.• Rounding errors in arithmetic floating-point operations.• Perturbations of data.The error analysis is based on linearization method. The fundamental tools of the forward error analysis are system of linear absolute and relative a prior and a posteriori error equations and associated condition numbers constituting optimal of possible cumulative round – off errors. The condition numbers enable simple general, quantitative bounds definitions of numerical stability. The theoretical results have been applied a Gaussian elimination, and have proved to be very effective means of both a prior

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Publication Date
Sun May 22 2022
Journal Name
International Journal Of Early Childhood Special Education
A training program based on integrating futuristic thinking skills with classroom interaction patterns and its effect on the academic self- efficacy of mathematics teachers
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The research aims to identify the effect of the training program that is based on integrating futuristic thinking skills with classroom interaction patterns on mathematics teachers in order to provide their students with creative solution skills. The research sample consisted of 31teachers (15 teachers for the experimental group and 16 for the control groups). The researcher developed a measure for the academic self-efficacy consisting of (39) items. Its validity, reliability, coefficient of difficulty and discriminatory power were estimated. To analyze the findings, the researcher adopted the Mann-Whitney (U) test and the effect size, and the findings were as follows: There is a statistically significant difference at the significance leve

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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
Quranic discourse methodology in light of the Almighty saying (Say to people well): Quranic discourse
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There are no words in the universe that are collected, communicated, raised, and greater than the words of God, Lord of the worlds, and there is no guidance except with Him, nor guidance except with His guidance, and no knowledge except with Him, and how is he guided by the lost without guidance from God Almighty !?

In this research, I tried to address what collects hearts, composes souls, and spreads love among members of society as part of the social twinning and good coexistence between people. Harmony, love, and the roots of fragmentation, fighting and feuding.

This verse is blessed and I chose {Taking  the Charter of the  of Israel do

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