The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

Sports and legend rooted deep in human history, and although they meet in the oldest epics as was the hero Gilgamesh legend and a hero of the heroes of wrestling has been named the oldest regular sports tournament in history in his name, a Algeljamchih Games which will be held events in Mesopotamia in August of each year and will continue nine days and take place in competitions in more than a sports game ..
In our time re-production of sports legends to serve the objectives of the huge investment both sports on the commercialization level or at other levels of marketing, including political marketing.
In this context, a move sports media for the production of myths we studied Semiaiaa in an effort to learn how the production proce

The killing of Imam Hussein (AS) and his family and his companions is a big tragedy that has sustained Islam and Muslims has remained generations Islamic considers the death of Hussein (AS) of the major calamities and pays homage to the memory of grief and mourning . The taking Shiite poets their active role in the perpetuation of this painful anniversary taken by the Shiites that way to stimulate and stir up emotions against the killers of Ahl al-Bayt ( peace be upon them ) has not missed poets of Andalusia and Shiites from this Wave Shiite overwhelming Vahioa anniversary and Ozvoha best recruit barely era of eras Andalusian literature but was Hussein certificate ( AS) on the tenth of Muharram day Consolation year held the celebrations

In this research want to make analysis for some indicators and it's classifications that related with the teaching process and the            scientific level for graduate studies in the university by using analysis of variance for ranked data for repeated measurements instead of the ordinary analysis of variance . We reach many conclusions  for the                         

important classifications for each indicator that has affected on   the teaching process.         &nb

     The Beggar (1965) is a story of isolation and depression which is written by the Egyptian novelist Naguib Mahfouz who is considered the father of Arabic Literature in the modern era. Specifically, he refers in his great novel called The Beggar that the man unable to achieve psychological revival after Nasser’s revolution, the man sacrificed his own job and his family for a desire that increases his feelings of alienation and depression which leads him to an emotional outcry against the indifferent. The main aim of the study highlights the concept of existential dilemma as a philosophical problem and personality crisis by the protagonist of The Beggar novel, Omer Al-Hamzawi who had acc

Despite recent attempts to improve safety in the construction sector, this sector is considered dangerous and unsafe. Iraq is one of the emerging nations that suffers from a lack of construction safety management. In 2018, the construction sector in Iraq was responsible for 38% of all industrial accidents. Creating a safety program minimizes this problem by making safety an intrinsic part of construction projects. As a result, this article aims to identify the crucial safety factors that affect the safety performance in Iraqi construction projects. After conducting a critical literature review of the related literature, a list of 35 sub-factors classified into nine categories of main factors was chosen to rank each facto

The study aimed at identifying the strategic gaps in the actual reality of the management of public organizations investigated to determine the strategy used based on the study model. The study relied on the variable of the general organization strategy in its dimensions (the general organization strategy, the organization's political strategy and the defense strategy of the organization) The sample of the study was (General Directorate of Traffic, Civil Status Directorate and Civil Defense Directorate), formations affiliated to the Ministry of the Interior, for the importance of the activity carried out by these public organizations by providing them In order to translate the answers into a quantitative expression in the analysi

Not necessarily to be malnutrition is a result of poverty and lack of food, it may be the outcome of the wrong food practices; and the lack of knowledge in nutrition basis and chronic diseases. Some studies have confirmed that the more the knowledge in nutrition basis increased, the more the child has well-balanced food.

Unhealthy eating habits spread among children at an early age, which is one of the negative factors affecting the nutritional status they have causing various disorders as a result of lack or increase of food or lack of balance. The signs and symptoms of these disorders can be simple or can lead to deadly diseases.

Training children on proper eating habits in different fields of life is considered the mos