Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

The purpose of this research is to identify the effect of the use of project-based learning in the development of intensive reading skills at middle school students. The experimental design was chosen from one group to suit the nature of the research and its objectives. The research group consisted of 35 students. For the purpose of the research, the following materials and tools were prepared: (List of intensive reading skills, intensive reading skills test, teacher's guide, student book). The results of the study showed that there were statistically significant differences at (0.05) in favor of the post-test performance of intensive reading skills. The statistical analysis also showed that the project-based learning approach has a high

The present study investigates the realization and significance of textual themes in the organizational structure of M.A theses and Ph.D. dissertations, namely: the abstracts, introductions and conclusions, since in such parts the students depend on their own expressions, styles and constructions to express different viewpoints, plans, inferences, etc. The study also investigates the similarities and differences between M.A theses and Ph.D. dissertations concerning the use of textual themes;it sets out to conduct a detailed analysis of textual themes used in such texts. In conducting such an analysis, the study adopts Halliday's (1994) approach of textual themes. The results of such an analysis have clearly shown that, in spite of the di

Climate and hydrological conditions in any hydrological basin are multi-combined reflection of natural factors of morphology and soil nature, as well as the changing in climate factors that affect directly on hydrological cycle. Water balance techniques are a means of solution of important theoretical and practical hydrological problems, while estimating the physical properties of water-bearing layers is an essential part of groundwater studies. One of the most effective ways of determining these properties is to conduct and analyze aquifer tests. The aim of this research is to compare groundwater recharge in Khan Al-Baghdadi area which located to northwest of Anbar governorate in the west of Iraq, depending on meteorological water balan

Experiment was conducted in Baghdad, three factor were used in this research included Two types of Plows included moldboard and disk plows which represented the main plot, Three forward speeds of the tillage was the second factor included 1.85, 3.75 and 5.62 km / h which represented sup plot , and Three levels of Soil Moisture was third factor included 21, 18 and 14 % in all of Vertical and Lateral Plowing Deviation, Practical and specific productivity, actual time for plowing one donam and appearance (goodness) of Tillage represented by the number of clods > 10 cm in silt clay loam soil with depth 22 cm were studied. the experiment was used Split – split plot design under randomized complete block design with three replications and Le

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

    Alice Walker (1944) ranks among the greatest American writers of the twentieth century. Through her novels Meridian and the color Purple, Alice outlines many issues concerning the effect of authoritarian thinking upon its often innocent victims, and the possibility of meaningful, productive resistance. Walker's texts aim at giving a voice to those who have no voice especially those poor, rural black women who are robbed of power and the right to make decisions about their own lives by a range of forces standing against them. These texts also aim at clarifying how Walker's female protagonists, Meridian and Celia try to free themselves from oppression, misery , fear and underestimation

In this study negative result of real-time reverse transcription-QPCR (RT-PCR) assay
tests of Influenza virus of nasal screetion and throat swap samples of Iraqi patients
hospitalized with signs and symptoms of an upper respiratory tract infection in Central
Republic Health Laboratory in Iraq were tested for Respiratory Syncytial Virus
infection by RT PCR .Positive samples was 4 out 0f 20 were used .Viral isolation was
done on a monolayer of 70-80% confluent Human Lung Carcinoma Cells (A549) cell
line and incubated at 33ºC for 4 days .Syncytia was observed in 3 positive samples.

Clastic-carbonate succession which including the Nahr Umr and Mauddud Formations are represented a part of Albian-Early Turonian Sequence (Wasi`a Group). The present study includes Petrography, microfacies analysis, depositional environment, digenetic development, and reservoir characterization for seven boreholes (Lu-2, Lu-4, Lu-5, Lu-8, Lu-13, Lu-14 and Lu-39) within Luhais Oil field South Iraq.
There are six type of carbonate microfacies were recognized in the Mauddud Formation:- Orbitolina - Milliolids wackestone to packstone Orbitolina wackestone to packstone, miliolids wackestone, Peloidal wackestone to packstone, Ooides to Peloids grainstone and bioclastic Wackestone - Packstone. These microfacies are represented three depositi

In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances.   The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy,  it has taking on diffe