The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

     This research examines the quantitative analysis to assess the efficiency of the transport network in Sadr City, where the study area suffers from a large traffic movement  for the variability of traffic flow and intensity at peak hours as a result of inside traffic and outside of it, especially in the neighborhoods of population with  economic concentration.                                                           &n

The present study aimed to investigate the acetamiprid effects on biochemical aspects in albino mice. Thirty albino mice at the age of 6-8 weeks and average weight 25±5 g were divided into three groups each having ten (10) healthy mice. The first group was orally administrated with distilled water while the second and third groups were orally administrated with 50 mg/mL and 100 mg/mL respectively of acetamprid (0.1 mL) daily for one week. LD50 of acetamiprid was measured and found to be 200 mg/kg. The parameters of evaluations included liver function using Aspartate Aminotransferase (AST), Alanine Aminotransferase (ALT) and Alkaline Phosphatase (ALP). Lipid profile was anal

    Urinary tract infections (UTI) are some of the most common infections experienced by humans, exceeded in frequency among ambulatory patient only by respiratory and gastrointestinal infections. It is also the most common cause of nosocomial infection in adults.   A total of three hundred urine sample were collected in age (1-69 years old)   in both gender, with (UTI) symptoms referred to AL-Yarmok Teaching Hospital at Baghdad city during the period from January 2010 till August 2010.  The commonest isolates were Escherichia coli (E.Coli), Proteus mirabilis and Klebsiella pneumoniae (These represented 49.2%, 22 %, and16 % of isolates respectively). The percentage of bacteria incidence in females

Message in the tune of readers and denial to those who say infidelity tunes

In this research, the concentration of radon gas has been calculated in the classrooms of schools in Diyala Governorate by using the nuclear track detector (CR-39), which was one of the organic solid-state nuclear detectors (SSNTDs). After calculating the radon gas concentration, the lung cancer cases were calculated. The results showed that the lowest value was found in (Alshumue) school (4.753) people. In contrast, the highest value was found in (Habhib) school (20.421). The average values of lung cancer cases in Diyala governorate were equal to (9.319) per person. The results showed that the number of lung cancer cases per year per million persons in Diyala Governorate schools was below the allowed limit from (ICRP) agency (170-230) p

Persuasion is a process studied by many scholars from the Greek time until the present. One persuasion strategy is metadiscourse, which refers to the writers' awareness of their text, the way they present themselves to the readers. The writers use metadiscourse markers to help the readers understand the real meaning of the text (Hyland 2005).  The paper carries out a qualitative and quantitative analysis of the employment of persuasive metadiscourse markers in two English trade agreements and two Arabic agreements has provided in terms of Hyland's (2005) model of interactive and interactional markers. The aim is to find out whether all types of metadiscourse markers are used or not, and also to see whether English or Arabic employs

In this search, a new bioluminescent technique was proved for pyrophosphate which was employed to single- nucleotide polymorphism (SNP) diagnosis using one-base extension reaction. Four Mycobacterium tuberculosis genes were chosen (Rpob, InhA, KatG, GyrA) genes. Fifty-four specimens were used in this study fifty-three proved as drug-resistant specimens by The Iraqi Institute of Chest and Respiratory Diseases in Baghdad., also one specimen was used as a negative control. The procedure of this assay was as follows. A specific primer within each aliquot owning a short 3-OH end of the base of the target gene was hybridized to the single-stranded DNA template. Then, (exo-) Klenow DNA polymerase and one of either ?-thio-dATP, dTTP, dGTP, or dCTP

The skill of management educational activities gradually grow with the experience, but they differ from personal skill educator to another, because each style nanny personally and the way to work. There educator and active movement and vitality that look like happiness and clear during the implementation of the activity, and the other runs educational activities quietly, efficiently and without emotion and clear (dry, 2001: p. 274). And the stage of childhood is one of the most important stages that are based upon the future life as a whole because the man also confirmed by the School of analysis psychological is the son of his childhood and the best example to us what the Holy Prophet Muhammad (peace be upon him): (Every child i

After the information revolution that occurred in the Western world, and the developments in all fields, especially in the field of education and e-learning, from an integrated system based on the effective employment of information and communication technology in the teaching and learning processes through an environment rich in computer and Internet applications, the community and the learner were able to access information sources and learning at any time and place, in a way that achieves mutual interaction between the elements of the system and the surrounding environment. After the occurrence of the phenomenon of Covid 19, it led to a major interruption in all educational systems that had never happened before, and the disrupt