The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

The water scarcity that Iraq suffers from and the low irrigation efficiency in irrigation projects, therefore, it was necessary to evaluate the performance of the irrigation system of the western canal for the Ishaqi irrigation project in Salah al-Din Governorate to determine the water management strategies that can be used to improve the irrigation efficiency in the project. The performance of the field irrigation system was evaluated on two fields of different crops and irrigation methods according to the agricultural reality of the study area in the Western canal for the Al-Ishaqi Irrigation Project in Salah Al-Din Governorate. The fieldwork included measurements of the moisture content before and after irrigation, fi

The study of the distribution of major oxides and heavy metals in some plants collecting and analyzing eighteen plant samples of vegetables including carrot, onion, eggplant, cucumber, and okra obtained from Abu Ghraib land located about 20 km west of Baghdad, Iraq. Eighteen plant samples of vegetables,.Heavy metals can have a severe impact if released into the environment, even in trace quantities. These can enter the food chain from aquatic and agricultural ecosystems and indirectly threaten human health.. Trace elements and oxides of As, Cd, Co, Cr, Cu, Mn, Mo, Ni, Pb, Se, Th, U, V, and Zn were measured in plant samples using an X-Ray Fluorescence Instrument (XRF). TEs analyses of vegetables were performed in the Iraqi German Lab

Background: Acute myocardial infarction
(AMI) is one of the most common diagnoses
in hospitalized patients. The stimulus that
initiates the acute inflammatory process in AMI
has not been identified. Conventional risk
factors account only for approximately half of
the patients with clinically apparent
atherosclerosis which can leads to AMI.
Recently a potential link between infectious
agents and atherosclerosis has been suggested
Objective: To find a possible association
between Helicobacter pylori (H. Pylori)
infection and AMI.
Method: We studied the prevalence of antiH. pylori antibodies in 94 patients who were
admitted with the diagnosis of AMI and a
similar number of healthy individuals w

The study aimed to identify the awareness degree of teacher students in the department of Arabic language and their supervisors at Al-aqsa University for their future roles in the age of knowledge. To achieve this objective, descriptive- analytical approach was used. The instruments of this study were two questionnaires: first one consist of (20) item for teacher students, and the second consist of (27) item for educational supervisors which covered three roles: professional, technological, and humanitarian. The sample was (120) student selected randomly, and (39) supervisors of Arabic language. The result revealed that the mean of degree awareness of teacher students and their supervisors of future role are (3.857), (3.472) respectively

The research deals with the important and modern two subjects, strategic leadership which have six demotions and knowledge management
(four demotions') . the gools & the research is to know the relation & the effect them in the oil ministry (project department) , the sample was (50) persons who works in the department the questionnaire was the tool of data gathering .

The research divided to four parties, the first  to the theotical review of the research variables, the second to the research methrology, the third to analysis and discoed the empirical results the last to the conclusions and recommendations .

60 cases of Bacteremia were documented at Ibn Al-Baladi hospital during 6 months (1-1-2002 to 1-7-2002), with an incidence of 5.2 were gram-negative organisms and most common one was Salmonella and Klebsiella. Incidence was significantly higher in male than female .Antimicrobial sensitivity tests revealed that isolated bacteria are with multiple drug resistance to commonly used antimicrobial agents. Salmonella showed high resistance to cephaloxin, co-trimoxazole and amoxicillin and also Klebsiella showed resistance to cephaloxin and amoxicillin.