Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen

Background: Infections are common in the children attending daycare centers how act as predisposes to it. Hygienic interventions have a fundamental role in infection control and disease prevention in child care settings.

Objective: - To evaluate the knowledge, attitude, and practice of nurseries workers in infection prevention and control among the children.

Subjects and Methods: A cross-sectional study using the researcher-developed questionnaire validated by two experts and piloted and 100 nurseries-workers had participated in it.

Result: the mean age of participants was 37.5 years±12.1, (37%) aged 18-30 yrs, 58% married, and 57% with higher education, 54% of n

The research seeks to find out the extent of the coverage of the Mosul press to the issues of psychological and social effects of the organization "IS" on the community of Mosul, by analyzing the content of the newspapers “Economic City” and “Mosul News”. As well as to stand at the types of psychological and social effects and their repercussions on the Mosul community including figures, statistics and evidence that were covered in the theoretical study of these topics.

This study is the first scientific diagnosis to reveal the size and types of psychological and social effects of the “ISIS” organization  through what was monitored by the Mosul press. The study seeks to draw the attention of officials, decision-m

The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

Background: The strategy for eliminating measles from Iraq includes conducting mass immunization campaign against measles, within the framework of the national strategic plan for the elimination of this disease. Awareness about this campaign is fundamental for their success.Objective: The study aims at finding out the knowledge, attitudes and practices regarding vaccination against measles among two groups of students in two different colleges ( medical and engineering) .To report uptake of Measles vaccine and reasons for declining the vaccine among medical and non-medical students in the campaignMethod: Across sectional study has been conducted at Al-Kindy College of Medicine/ Baghdad University and University of Technology for the peri

This paper aims to make a historical review of jet grouting techniques and encountered problems at different sites in several countries.  This review is a good guide to understanding the performance and limitations of improved soils or lands. The basic concept of jet grouting technology is to use cement as a binder to accelerate the hardening process of an admixture of material grout and soil. The different case history was conducted in both sand soil and clay soil in the horizontal and vertical direction. Other papers on field construction showed that the grout can be gelled within 5-10 minutes. Due to different cases and studies, these will help improve soil by supporting the foundation load with a minimal settlement.

           Satire is genre of the literary arts that has always been the source of human interest. Because  it is difficult to accept direct criticism, Satire appears as a literary tool in which vices, follies, abuses and shortcomings are held up to ridicule, with the intent of shaming individuals, corporations, government, or society itself into improvement. A satirical critic usually employs irony to attain this goal. Although satire is usually meant to be humorous, its greater purpose is often profitable social criticism, using wit to draw at

The main aim of this study was to molecular identification and determine the antagonistic impact of rhizosphere Trichoderma spp. against some phytopathogenic fungi, including (Magnaporthe grisea) pyricularia oryzae, Rhizoctonia solani and Macrophomina phasolina. Four Trichoderma isolates were isolated from rhizosphere soils of the different host plants in different locations of Egyptian governorates. The morphological characterization of isolated Trichoderma as well as using of (ITS1-5.8S-ITS2) ribosomal gene sequence acquisition and data analyses. By comparing the results of DNA sequences of ITS region, the fungi represented one isolate were positively identified as T. asperellum (1 isolate T1) and one as T. longibrachiatum (1 isolate T2)