The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

  In this paper we introduce a new class of degree of best algebraic approximation polynomial Α,, for unbounded functions in weighted space Lp,α(X), 1 ∞ .We shall prove direct and converse theorems for best algebraic approximation in terms modulus of smoothness in weighted space

Language is an instrument, a tool of culture and a way of communication between the past and the present. No one can know the treasure of human thought and experience in the fields of history, poetry and prose without language as an instrument of communication between cultures and peoples. Language under this description faces many problems, the most important of which is linguistic globalization, which means the flow rate of the strongest language, which has elements of power, domination and control over other languages. In this article, we consider linguistic globalization as a serious problem faced by every language, and we consider its main shortcomings and advantages and its impact on the language and ways of protecting the Arabic lang

In the 1970s, the world knew the long-tailed nesokia Nesokia bunnii (Khajuria, 1981) (Rodentia, Muridae) from the Mesopotamian marshes of Garden of Eden in Southern Iraq. This distinct rodent was known from only five voucher specimens collected at the confluence of Tigris and Euphrates Rivers in southern Iraq while its occurrence in Southwestern Iran had
never been reported. In the 1990s, a large extent of its natural habitat was catastrophically desiccated and the animal was last seen in the 1970s. Since then, the status of this elusive rodent was shrouded in mystery. In 2007, an extraordinary photograph of a carcass of this species came to the light from Hawizeh Marsh which was interpreted as concrete evidence of the species’ pers

     According to the high operational costs, low stability, and reusability of enzymes, immobilization by nanoparticle gathering has increased in recent years. Iron oxide nanoparticles (magnetite nanoparticles, Fe₃O₄) have been prepared by mixing one volume of iron dioxide ions and two volumes of iron trioxide ions with HCl via the precipitation of iron salts by NH₄OH. The features of magnetic nanoparticles have been studied by Atomic Force Microscopy (AFM), X-Ray Diffraction (XRD), Fourier Transform Infrared Spectroscopy, and Scanning Electron Microscopy (SEM). The prepared Fe₃O₄ was used in the adsorption method to immobilize the galactosidase enzyme. The immobilized enzyme has been compared wi

     Getting knowledge from raw data has delivered beneficial information in several domains. The prevalent utilizing of social media produced extraordinary quantities of social information. Simply, social media delivers an available podium for employers for sharing information. Data Mining has ability to present applicable designs that can be useful for employers, commercial, and customers. Data of social media are strident, massive, formless, and dynamic in the natural case, so modern encounters grow. Investigation methods of data mining utilized via social networks is the purpose of the study, accepting investigation plans on the basis of criteria, and by selecting a number of papers to serve as the foundation for this arti

Perhaps the issue of media and the press, especially one of the most common topics that people deliberate and deal with permanently and continuously. An issue of such significance has pushed researchers to put the following question, “Is it possible to live without media?”, “Can people ignore the newspaper, radio, TV, or the other communication means?”

The answer is very simple. It is difficult for civilized society to overtake information, or dispense with circulation, at the individual or collective level. Yet, the question of how to make the media and how it determines its content still requires extensive media experience; and knowledge of the social structure and its relations; and ac

Media studies have focused mostly on the issue of the mental image because the image that is formed in the mind has become not only a photo of a human being and having kept for himself. This image has an outside influence which may sometimes up to the formation of the fate of others and it sometimes includes individuals and groups together.
This study comes in the context of identifying the image of Iraqi political parties among Iraqi university students and the nature of the view that students have in their minds about these parties.
Chapter one includes the problem of the research, the importance of the study, the goals and method used. Chapter two is divided into two sections: section one deals with the concept of the mental i