This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

This work deals with the reporting of four helminthes in the rook partridge Alectoris graeca collected in G'ara area west of Iraq. The infection rates of the cestodes, Raillietina alectori and R. tetragona and the nematode. Hartertia gallinarum, and the trematode. Postharmostomum gallinum were 6.38%, 40.43%, 10.63%, and 10.63% respectively. The host relationships were discussed.

The current investigation included study of leaf surface epidermis beside indumentum for the species Galium aparine L., G. ceratopodum Boiss, G. setaceum Lam., G. spurium L., and G. tricornatum Dandy, the study showed that paracytic type of stomatal complex is the only type occur in leaf. The indumentum compose of eglandular hairs vary in their apices, length and occurrence of different part of plant body

    Ten species of whiteflies (Hemiptera, Aleyrodidae) representing six genera were studied from a collection from different localities in the middle of Iraq. These species are Acaudaleyrodes rachipora (Singh, 1931); Bemisia afer  (Priesner and Hosny,1934); Bemisia tabaci (Gennadius, 1889); Dialeurodes citri (Ashmead,1885); Dialeurodes kirkaldy (Kotinsky, 1907); Neomaskellia andropogonis Corbett, 1926;  Siphoninus phillyreae (Haliday, 1835); Trialeurodes ricini (Misra, 1924); Trialeurodes vapovariorum (Westwood,1856) and Trialeurodes irakeensis (Al-Malo and Abdul-Rassoul, 2000). Notes are given on their localities, date of c

    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

this research seeks to shed light on the study of the impact of Putinism on the Russian-Ukrainian war that broke out in early 2022, by studying the contents of the speeches of Russian President Vladimir Putin before the start of the war. This research uses the structural approach in analyzing the components of the Russian political regime. The research tools used in this research include case studies, content analysis of Russian speeches, and personal meetings of researchers and specialists in Russian affairs. It sums up a number of important conclusions, most notably are : 1) Putinism is a totalitarian regime that includes the political doctrine during the era of Russian President Vladimir Putin. 2) Duginism represents the totality of t

Abstract

There has been a heated controversy over the role the financial policy plays and how sufficient   it   is   in affording   the   financial   burden. This   burden   is   known as the operational   current expenses   which   the   governments   of   various countries mainly afford,   despite the   discrepancy   in   the   government’s   economic   policy.   After   the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropri

The aim of the research is to know the characteristics of both variables in order to be able the to construct the integrated framework of its paragraphs through the available information on both inspirational leadership and organizational health. as fundamental variables of research,  as well as the extent of the influence of the inspirational variable as an independent variable in the  organizational health variable as a variable in its three  physical, mental and social dimensions. The research is important to stimulate the behavior side of the staff. Which is one of the top concerns of senior management in the ministry, because of its great importance in increasing the effectiveness of the  performance of e

The reality of the field of construction projects in Iraq refers to needing for the development of performance in order to improve quality and reduce defects and errors and to control the time and cost, so there is needing for the application of effective methods in this area, one of the methods that can be applied in this area is the manner of Six Sigma. This research aims to enhance the performance and quality improvement for the construction projects by improving performance in the work of the implementation of the concrete structure depending on the Six Sigma methodology, and for the purpose of achieving the aim of the research, the researcher firstly depends on the theoretical study that include the concepts of qual

  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer