The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

The current study aims to

1) identify the prevalent Enneagram personality types and the academic self among the sixth-grade students of the distinguished secondary schools; 2) the differences of relationship between the Enneagram personality types and the academic self-concept based on gender; 3) identify the correlation between the Enneagram personality types and the academic self-concept; and 4) identify the contribution of each type of personality types to the academic self-concept. To this end, two instrument were used to collect the data: Riso-Hudson’s scale,1995 was administered to measure enneagram types which had translated to the Arabic language by ( al-yassery,2004), the other instrument was

This research aims to analyze the intellectual and civilizational regression that afflicted Iraqi and Arab society due to political and religious tyranny and internal conflicts, which was reflected in the deterioration of human rights values and the absence of equality and justice in dealing with the other religiously, which affected the reluctance of members of religious groups to interact with their national societies and then migrate to Outside, which contributed to a double loss, in terms of the loss of these societies by productive and effective national competencies, and in terms of distorting the image of Islam. The research stressed that the first treatments of this phenomenon are the consolidation of the values of citize

The research aims to measure the impact of envy on job stress because the topic of envy represents a negative emotion that exists at all organizational levels, which may cause stress in the work environment.

The Research problem is represented by the lack of perception of most of the faculty staff on the negative effects of envy on their well-being in the Technical College of Management - Baghdad, and what is the impact level of envy on their job stress.

To achieve this, the scale of envy was based on two dimensions (being envied, Envying others), While the job stress scale was based on seven dimensions (workload, conflict role, Family factors, work environment, work relationships

The process of self-assessment plays a key role in achieving quality educational institutions (college, department or program academic particular), because the assessment process provides reviews of the effectiveness of the criteria used in the enterprise, especially in the field of teaching and learning, and is result self-assessment providing self-assessment report. The self- assessment can be performed at different levels (college, academic department, Master, Ph.D. program, or courses). The importance of the research focused on to provide a measure of self-assessment helps profile officials in the implementation of the assessment process are clear and precise and fast, and to provide them to measure the availability requireme

Background: Practicing self-medication is common and a worrisome issue because of irrational drug use. This study aimed to evaluate self-medication knowledge and views among the final year pharmacy students in Iraq.  Methods: A cross-sectional descriptive study was conducted from December 2018 to January 2019. A pre-validated and self-administered questionnaire was recruited to survey pharmacy students at the University of Baghdad and Al-Rafedain University College. The Statistical Package for the Social Sciences version 20 (SPSS v. 20) software used to save and analyze the data. Results expressed as numbers and percentages. Results:  A total of 344 students (response rate: 94.24%) with a mean age of 22.10 years includ

The field of autonomous robotic systems has advanced tremendously in the last few years, allowing them to perform complicated tasks in various contexts. One of the most important and useful applications of guide robots is the support of the blind. The successful implementation of this study requires a more accurate and powerful self-localization system for guide robots in indoor environments. This paper proposes a self-localization system for guide robots.  To successfully implement this study, images were collected from the perspective of a robot inside a room, and a deep learning system such as a convolutional neural network (CNN) was used. An image-based self-localization guide robot image-classification system delivers a more accura

This study aims to investigate the behavior and strength of self-compacted ferrocement slabs under punching shear load. Experimental results of thirteen square ferrocement slabs of 500×500 mm simply supported on all edges are presented.  The main parameters investigated include the volume fraction of reinforcement, slab thickness and size of load-bearing plate. The load deflection and cracking characteristics of the tested slabs are studied and compared.  The test results showed that the volume fraction of wire mesh has significant effect on both ultimate load and displacement. The increase of slab thickness leads to decrease in deflection values and increase in stiffness of slabs. Both ductility and stiffness increase as the

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

       Iraq is one of the most important countries in the world that has received its share of terrorist acts by the terrorist organization the Islamic State of Iraq and al-Sham (ISIS), which has caused instability, especially during the period of ISIS's control of seven Iraqi provinces (2014-2017). This stage has caused a decline in the levels of human and economic development and its inconsistency with the capabilities and needs of the Iraqi population. Therefore, this study aims to investigate the hypothesis that there is a close relationship between the decline in development in Iraq and the brutal practices of ISIS that it committed during his period of control over many Iraqi cities and regions. This study used several method