The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

This research is determined by the study of  the " cognitive references of the directorial imagination and modeling of  the theatrical actor performance ." it has described an Iraqi theatrical model, The research began with the great importance of the director's imagination as the basic premise for crystallizing the  director's vision according to its cognitive references in creating a solid performance model based on the aesthetic, intellectual and technical bases, It is also contributes to the formation of the theatrical show as a technical framework that presents the show in one unified fabric.

The research sought to reach through the problem of research, which is in the question of: What is the modeling of the

This study was conducted to evaluate the hydrocarbon biodegradation abilities of Enterobacter cloacae, Staphylococcus aureus, Sphingomonas paucimobilis, and Pentoae species which were isolated from different diesel-contaminated soil samples. The isolates were identified by the Vitek 2 system. Fourier-transform spectroscopy (FT-IR) tested the potential of these isolates to biodegrade the diesel according to the peak areas, a significant decrease in the area of the peaks at 2856-2928 cm−1 corresponds to aliphatic hydrocarbons. The appearance of small peaks at 900-1032 cm−1 refers to substituted benzene derivative compounds. An appearance of some new peaks at 3010- 3030 cm−1 which indicate the presence of alcohol (-OH) and ketones (RC=O)

This research aims to knowledge of the scope of applying the international specification of which is regarded to occupational health and safety management system (OHSAS 18001) second edition for year 2007 by The AL-Mammon Factory / The General Company For Vegetable Oils Industry in order to diagnosis the gap between specification requirements and reality by using the checklist made based upon the items of the specification, after translating the English copy into Arabic. The results of the research and analysis that occupational health and safety management system in comparison to the specification requirements in all of its main items, which was (%22.26) applied and documented partly, this refer to the existence of great gap (%7

There are significant differences between the pre and post-tests in favor of the post-test in the tests) stroke volume (S.V), cardiac thrust (C.O.P), left ventricular volume, maximum oxygen consumption Vo2max), which indicates the effect of the proposed training approach.There are significant differences between the pre and post-tests in favor of the post-test in the achievement level test with air rifle shooting for young female shooters, which indicates the effect of the proposed training curriculum.There are no significant differences between the pre and post-tests in the tests (heart rate (HR) before exercise, heart rate (HR) after exercise, systolic blood pressure rate before exercise, systolic blood pressure rate after exercis

Research aims (Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma) To find out how satisfied the participants about the training course held by the house of wisdom (research community), To develop and maximize the capacity of researchers in the field of writing scientific research, As well as establishing frameworks and concepts and standards related to quality and authenticity scientific research, The role played by this kind of research in the service of the movement of the human journey towards progress and prosperity.

On this basis was the research community, their number was (23) common t

Every student and researcher is aware of the practical importance of manuscripts and intellectual need
In order to look at the legacy of the world of thought, this is the book of the fundamentals of religion for knowledge
Al-Razi (d. 606 AH), is included in the book
Very within the total books of doctrine and circulated speech. Q
The thickness of the khongi bush was accurate and reliable, and it was transportation
Accompanied by an extension in the presentation of issues and deepening the places of Khmel if any, and appeared
In support of Al-Razi's pride in most places and most of the issues
Other speech teams from Mu'tazilis and others and presented a general demonstration of knowledge
And the ability to learn ab

  The study was designed in the northwestern part of Karbala city for the purpose of knowing the efficiency of some plant species of trees and shrubs planted by the municipality of the city to contribute to the deposition of dust particles suffered by the city's environment, in particular, as well as its ability to accumulate heavy metals in dust or soil, and to consider the study model for application in different parts of Iraq. It was found that the plant species (Acacia , Eucalyptus , Clkonukiyrs and Dodenia)  in the studied area that were given the symbols (A,B,C and D respectively).  Used the method of calculating the leaf area index to calculate the amount of dust drawn by the stock plant, then chemical digestion dry

The current research aims to reveal the impact of the strategy of cooperative integration of fragmented information in the acquisition of physical concepts and science processes among fourth scientific students through the null hypotheses:

1- There is no statistically significant difference at the level of significance (0.05) between the average grades of female students of the experimental group studying physics according to the strategy of cooperative integration of fragmented information and those who follow the traditional method in the test of acquiring physical concepts.

2-There is no statistically significant difference at the level of indication (0.05) between the average grades of female students of the experimen

  Body odour is the smell caused by bacteria feeding on sweat on the skin, especially in the armpit and groin area. Fifty-four volunteers from students and employees of college of Education Ibn Al- Haitham, were surveyed. Data were obtained concerning: subject details and microbial examination. The following conclusions were reached:  1) coagulase negative Staphylococcus was the most common isolate. 2) The most effective antibiotics were amikacin, ciprofloxacin, vancomycin, cephalothin, tobramycin, gentamycin respectively and were least sensitive to methicillin and penicillin G. 3) Alum zirconium and alum chlorohydrate were the most effective antiperspirants.