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 present study aims to assess the knowledge, attitude, and experience of off-label prescribing practice among physicians in Baghdad city hospitals. This cross-sectional study was performed through the period from November 1^st 2018 to March 2019 at 17 hospitals, a self-administered questionnaire was utilized to collect data from the physicians, and the targeted hospitals were randomly selected at different regions in Baghdad City area. Out of the 400 distributed questionnaires to the physicians, 383 of them were returned completed, 57.2% indicated that they were reasonably familiar with the term “off label drug”, 57.7% mentioned that the most common medical reasons for the prescribing o

In the present survey 18 species of endo and ecto-parasites were recorded during the examination of 50 Mus musculus (Linnaeus, 1758) among 10 localities in Erbil city, of which 7 species were protozoan and as follows : Chilomastix bettencourti (da Fonseca 1915)82%; Giardia muris (Filice, 1952) 68%; Tritrichomonas muris (Grassi,1879)36%; Entamoeba histolytica (Schaudinn,1903) 24%; Entamoeba coli (Grassi,1879)32%; Eimeria sp. 28% and Trypanosoma musculi (Kendall,1906)2%; and 8 species were helminthes as follows: 4 Cestodes: Rodentolepis nana (von Siebold, 1852) 8%; Hymenolepis diminuta (Rudolphi, 1819)2%; larval stage of Echinococcus granulosus (Batsch, 1786)8%, Cysticercus fasciolaris (Rudolphi, 1808)6%, 4 Nematodes: Aspiculuris tetrapter

Ceramic art associated with urban growth in the cities, it overlapped with architectural construction, the increasing of population, urban growth, knowledge, and civilization was considered ceramic arts as an important aesthetically architecturally complement in the cities, including those in the squares and architectural institutions in the city of Baghdad .the title (Ceramic Art and Urban Planning in the City of Baghdad) the problem was its wonders : 1- Does ceramic monuments suited their locations in the city of Baghdad with the architectural planning urban of the city.2- Does the recipient interacted with these monuments and the reasons of their existence. Then the aim: knowing the relationship of the ceramic monuments with the urban

The aim of the research is to know the level of time management application and its impact on the performance of the job, a survey search in the general company for communication and information technology and provide recommendations that help employees to optimize the use of time and improve performance, which is an important element in controlling the various functions of the company. In order to achieve the objectives of the research, the questionnaire was based on two main variables and distributed to a random sample of (44) employees in the company out of (308) employees, thus the proportion of the sample (14%). After collecting the samples from the sample, there are (6) incomplete forms that have been retri

    The current research discusses "The Relationship critical factors for knowledge transfer in strategic success opportunities", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in correlation, in order to test the hypotheses I us

The role of teacher of kindergarten plays an important role in the educational institution for kindergarten role in  the educational institution  for kindergarten and the failure of its role in the development of the mental processes  of children kindergarten means failing in this institution .and hence the importance and effectiveness of the role of the student applied section kindergarten application period it is there fore necessary to be aware of the importance of learning. in preschool and good professional setting and enjoy a significant level of psychological and social systems and mental qualities and study is the urgent need to find generations hare systematic thinker's mind so stay away from memorization and trad

The current research aims to examine the willingness to communicate and psychological adjustment of Iraqi EFL undergraduate students. To achieve the main aim, a sample of 100 male and female Iraqis’ undergraduate students studying English as a foreign language was chosen randomly from two different public colleges in Baghdad city for the academic year 2023-2024. Two scales have five Likert alternatives of 17 and 16 items developed by McCroskey & Richmond (1990) and Wais (2010), respectively were administered to the research sample to collect the needed data. The results revealed that Iraqi EFL undergraduate students have a willingness to communicate in the English language. Iraqi EFL undergraduate students have a good level of

The psychological burnout is considered one of dangerous phenomenon’s which appeared in the 70s of the 20th century and suffered by most of the society classes. It is a term which the wide uses and various meaning like emotional, mental, and physical exhaustion and chronic weak exhaustion. The presented research aims t identify the psychological burnout as for the Kindergarten teacher and the differences significance according to the variations (Kindergarten type: private or govern mental). The research sample contains 400 female teachers divided to 170 governmental Kindergarten teachers and 230 private Kindergarten teachers. The researcher prepared a measurement method to measure the psychological burnout for those teachers after

Background: Menopause can bring oral health problems and also associated with significant adverse changes in the orofacial complex. After menopause, women become more susceptible to periodontal disease due to deficiency of estrogen hormone. Current study aimed to evaluate the periodontal health status in relation to salivary constituent including pH, flow rate and some elements (Magnesium, Calcium and inorganic phosphorus) of pre and post-menopause women. Materials and Methods: Periodontal health status of 52 women aged 48-50 years old (26 pre-menopause and 26 post-menopause) were examined including (gingival index, plaque index, calculus index, probing pocket depth and clinical attachment level). Salivary sample was collected for two women