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

Abstract

The aim of the research is to identify the role of ethical leadership in achieving comprehensive quality standards in public education schools in the Al-Ardha governorate. To achieve this goal, the descriptive approach was used, the researcher developed a questionnaire consisting of (35) items, divided into two sections: the first one is related to ethical leadership includes (17) items, and the second section relates to total quality management includes (18) items. The research sample consisted of (405) teachers from the stages of public education. The results showed that the level of ethical leadership practice (ethical personal characteristics, ethical administrative features, teamwork, and human rela

The aim of the current research is to develop the social studies curriculum at the primary stage in light of the standards of the next generation, which was represented in three main dimensions (pivotal ideas, scientific practices, and comprehensive concepts). The researcher designed a tool for the study, which is a content analysis card in the light of (NGSS) standards, based on the previous main dimensions. The descriptive analytical approach was adopted in analyzing the social studies curriculum for the primary stage to determine the degree to which the standards of the next generation are available, as well as to establish the theoretical framework related to the research variables. To develop the social studies curriculum in light o

The problem of research is that the colleges of education in general and the College of Education in particular continue to follow traditional administrative patterns and that there is a complaint that the educational outputs do not match the aspirations of the society and its future directions. The aim of the research is to identify the reality of quality assurance standards in the college and to create a future vision for these standards to apply them. The researcher has designed a questionnaire based on the responses of the research sample which consisted of a group of university teachers to identify the quality assurance standards. The findings revealed that it is necessary to find a clear approach to apply the standards of quality i

Concentrated research topic in the study of key variables in the work of the inspectors general offices , which are in the application of quality management standards audit work and reduce the incidence of corruption. It highlights the importance of current research in being a serious attempt aimed at highlighting the role of the importance of standards of quality management audit work , because they represent a router and leader of the accountant or ( Sergeant ) in the performance of his work and the extent of compliance with these standards , as well as highlight the role of quality audit in reducing the incidence of corruption , of during the professional performance of Higher auditors and determine the responsibilities entrus

      This research a mining at evaluation the efficiency of the nursing performance depended on standards of W.H.O. via application standards of W.H.O on the nursing personnel in medical city office,  in light of it, it has design  world evaluation list, and a sample was chosen  from the nursing personnel in  given researched the organization whom they are evaluated according to the standards of W.H.O for the nursing performance included of ten standards, divided in to 45 question , besides the evaluation list, the researcher get assistance of some tools of collection information via  actual checking and personal interviews, a number of statistical means were used to manipulate t

This paper aims to identify the approaches used in assessment the credit applications by Iraqi banks, as well as which approach is most used. It also attempted to link these approaches with reduction of credit default and banks’ efficiency particularly for the Gulf Commercial Bank. The paper found that the Gulf Bank widely relies on the method of Judgment Approach for assessment the credit applications in order to select the best of them with low risk of default. In addition, the paper found that the method of Judgment Approach was very important for the Gulf Bank and it driven in reduction the ratio of credit default as percentage of total credit. However, it is important to say that the adoption of statistical approaches for

The antiphytopathogenic effects of the crude methanol extract of Cladophora glomerata (Lin.) Kützing (Cladophoraceae) which isolated from Al Rashidiya region at north of Baghdad was investigated against two type of plant fungi (Pythium altimum and Rhizoctonia solani) which causes damping off disease where isolated from covered cucumber field in Al-Alyosifia region. Hot methanol extract showed antifungal activity against the two species of fungi in different concentrations(10,25,50 mg/ml) of extract to Cladophora glomerata as percentage inhibition (51.63 ,72.8 ,83.71) and (56.18 ,77.41 ,100)comparing with Pythium altimum and Rhizoctonia solani respectively .primary detection of active compounds showed that macroalgae (Cladoph

         Cataract, which is the opacity inside clear ocular lens of eye, result in the scattering of visible light as it passes via the lens and consequently deterioration in optical image. The aim of the present study was to investigate whether safranal, an active constituent of Crocus sativus L. stigmas, has a protective effect on the cataract in the rat's pups. The animals were randomly divided into five groups, each of which consisted of 7 rat pups. Group I served as normal control (vehicle administration). For testing cataract induction, animals of Groups II, III, and IV were administered a single subcutaneous injection of sodium selenite on postpartum day 12. After sodium selenite intoxicatio

         57 isolates of Mycobacterium tuberculosis and Mycobacterium bovis were identified; they were isolated from different clinical sources which included sputum, bronchial wash, abscess, pleural fluid, gastric fluid, eye fluid, and CSF, also urine and ear swab. This investigation was carried out on 198 patient attended National Reference Laboratory for T.B during September 2009. Also the study declared that the ratio of separation of this bacterium from male was (67.6%) and it’s higher than the ratio of separation this bacterium from females which was (32.3%). The susceptibility of Mycobacterium tuberculosis to melatonin was evaluated. Many concentrati