Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

The study aims at knowing the actual uses of instructional technology in teaching history subject in the colleges of education for humanities from the college staff members' perspectives and their attitudes towards it. The sample of the study consisted of (24) instructors from the Colleges of Education for the Humanities, the College of Basic Education- Haditha and the College of Education for Women, the study used the descriptive method, and the questionnaire was consisted of (50) items, and the psychometric properties of the instrument of the study were extracted. The researchers used the appropriate statistical means to analyze the data, and the results of the study showed the following: the teaching staff attitudes towards the use of

Radiological assessment due to existing of natural occurring radioactive materials
(NORM) in South Rumaila oil field was achieved in this study. Different samples
including soil, sludge, scale, oil, and water were collected from different stages of
oil and gas production in Markazia Degassing Station (SDS) in South Rumaila oil
field. Radioactivity of Ra-226, Th-232 and K-40 were measured using gamma
spectrometry system based on HPGe detector with efficiency of 30%. The results
show that some locations within SDS are contaminated with NORM. The activity of
Ra-226, Th-232 and K-40 range between 18.4 to 312.8, 9.4 to 140.8 and 66.4 to
800.8 (Bq/kg) respectively. The places to be more contaminated among the other
p

The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan

Saxifraga afghanica Aitch. & Hemsl. is a new addition to the Saxifragaceae family in Iraq, from Qandil mountain (north-east of Erbil) within Rowanduz district (MRO). The collected specimens have different characteristics. S. afghanica is perennial, herb, with crowded shoots forming cushions, many branched. Leaves sessil, narrowly oblong, narrowly oblong-lanceolate, oblanceolate or sub-spatulate, glabrous, entire, ciliated at lower half, apex leaves aggregated into a rosette, chalk glands (pits at the leaves apex) 5. Bracts cultrate, linear or narrowly oblong, glandular-pubescent. Inflorescence corymbose cyme, flowers (3-5), white-pink, stamens 10, ovary semi-inferior, styles 2, divergent, recurved at the top. Capsule globose-semi glo

This research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual  industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed  using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient