Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa

field of modern and contemporary Yemeni history, accomplished at Ibn Rushd College of Education, University of Baghdad. It was determined according to a time frame in the years 1989, which is the date of completion of the first master’s thesis in the field of modern and contemporary Yemeni history, which deals with the subject of “Iraqi-Yemeni relations 1932- 1962”, and the year 2020, which is the year of completion of a master’s thesis on the position of Iraqi public opinion on the Egyptian military intervention in Yemen (1962-1970). The study determined the nature of these studies, whether they were in the form of master’s theses or doctoral dissertations, or research and studies published in issues of the refereed scien

Augmented reality technology is a modern technique used in all fields, including: medicine, engineering and education, and has received attention from officials in the educational process at present; The focus of this research is on the degree of use of augmented reality among field experience students in the project's optimal investment program for teaching staff and their difficulties, applied to a sample of 75 students, through a questionnaire prepared by the researcher as a tool to determine the degree of use, as well as difficulties. The researcher addressed the subject through two main axes to determine the degree of use, as well as the difficulties preventing teachers and learners from using this technique. The results of the rese

A total of 50 fertile human hydatid cases {33(66%) females and (34%) males}, obtained from Al-Ramadi public Hospital during the period from December 2003 to July 2004 were examined to study any bacterial infections. The specimens were obtained from hydatid fluid and then cultured on appropriate culture media to distinguish some species of bacteria which resulted in obtaining: Staphylococcus aureus (18%), Pseudomonas aeruginosa(12%), Escherichia coli(6%) and Streptococcus pneumonia (4%). These bacteria were confirmed by isolation from interacyst fluid and blood culture technique. The possible routs of infection may be through blood, biliary ducts and bronchioles .The selectivity permeable of the cyst wall may be absent and that may allow

This study aimed to review the aesthetic miracle in the story of Yusuf, peace be upon him, with the Al-Azeez’s wife, using the historical, descriptive and analytical approaches. The study sample was determined in the verses (30-34) of the Holy Quran. The study found that the beauty of Yusuf, peace be upon him, went beyond the four stages and steps of the aesthetic judgment that Feldman set, in which Yusuf’s beauty is nothing but a divine miracle that cannot be described, analyzed, and interpreted. Also despite the various concepts of beauty dealt with by ancient Greek philosophers such as the Pythagoreans, Socrates, Plato and Aristotle; and modern philosophers such as Descartes, Diderot, Kant, Hegel, and Schopenhauer are embodied in

     This work is devoted to define new generalized gamma and beta functions involving the recently suggested seven-parameter Mittag-Leffler function, followed by a review of all related special cases. In addition, necessary investigations are affirmed for the new generalized beta function, including, Mellin transform, differential formulas, integral representations, and essential summation relations. Furthermore, crucial statistical application has been realized for the new generalized beta function.  

The Turks used the Ottoman Turkish language from the thirteenth century to the twentieth century.  During this period and under the influence of Islamic civilization, a large number of words and structures were used from the Arabic and Persian languages, Therefore, many Arabic grammatical structures were used in the Ottoman Turkish language, such as the definite article simply because it was widely used.

The paper is concerned with the use of the Arabic definite article in the Ottoman Turkish language, and the aim of this contrastive study is to find out the similarities and differences between the two languages ​​in terms of meaning and structure. Since linguistic studies depend on the practical side or applied approach, two

The plant Conyza canadensis, which belongs to Asteraceae (Compositae) family and known as Canadian horseweed. It was used as traditional medicine in China, Pakistan, India, and Africa for the treatment of various diseases causing by bacteria, fungi, or viruses. The plant has antimicrobial, antioxidant, anticoagulant, anti-inflammatory, and anticancer pharmacological activity. This study provides the first phytochemical investigation of the plant in Iraq and is concerned with extraction, fractionation, isolation, and purification of some of the important phytochemicals detected in the plant-like phenolic acids, flavonoids, and alkaloids. Also, the literature survey has revealed that the plant has a substantial antimicrobial activity, so it w

This study was conducted in Al-Salam station for Dairy cattle/private sector, for the period from 1-11-2016 to 1-11-2017, to determine the association between BTN1A1 gene polymorphism and reproductive efficiency indicator and heat tolerance in 50 Holstein cows. The results of BTN1A1 gene analysis showed a highly significant Different (P<0.01) between genotypes of BTN1A1 gene’s genotypes AA, AB the percentage were 72.00, 28.00 % respectively. Results showed that services per conception and days open was significantly (P<0.05) affected by polymorphism of BTN1A1 gene and for cows with AA genotype, there was also a significant difference (P<0.05) between the genotypes of BTN1A1 gene for IgG concentration in calves blood who belong to mother