Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen

The study aims to examine the problem of forced displacement and its social and economic problems in light of the Syrian crisis. Such an aim helps to know the difficulties and challenges facing the children of displaced families in learning, and the reasons for their lack of enrolment. It also clarifies whether there are significant statistical differences at  among the attitudes of the children of the displaced families towards education regarding the following variables: (the work of the head of the family, the economic level of the family, and the work of the children). The study has adopted the descriptive-analytical approach;  a questionnaire was adopted as a tool to collect information. The study was applied to a sample o

The evaluation of banks plays an important role in maintaining the interests of customers with the bank as well as providing continuous supervision and control by the Central Bank. The Central Bank of Iraq conducted an assessment of the Iraqi banks through the implementation of the CAMEL model during a certain period. This evaluation did not continue. The research provides continuity to the Central Bank's assessment and as a step to continue the evaluation process for all banks through the use of the CAMEL model. ROA and ROE by using the regression model for four Iraqi banks registered in the Iraqi market for securities during the period 2010-2016. The results showed that the capital and profitability indicators have a significan

Message in the tune of readers and denial to those who say infidelity tunes

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow

Background: Antibiotics are among the most commonly used medicine, in both community and hospital setting, all over the world especially in countries where no strict guideline to regulate their use. In Iraq, only a few studies conducted to describe the antibiotic prescription pattern in general hospitalsand even less in pediatric hospital.

Objective: To describe the patterns for antibiotics used in Elwia pediatric teaching hospital in Baghdad, Iraq

Type of the study: Descriptive cross sectional study.

.Methodology: The study was conducted at AL-Elwia Pediatric Teaching Hospitalduring the year 2016. A random sample from all the prescriptions sheets

Benthic invertebrates were used as bio- indicators to evaluate the pollution in -Diwania River . Five stations were selected for this purpose , extending from A1 -?? rtream to A1- Sadeer District downstream . The percentage of?ct uP?str?^ ? ?, oligochaeta to total benthic invertebrates were calculated . The population density of evaluation. 'I'he results Were ??? Tubificid worms without hair ehaetae was ©iso used IOBS(01igochaete Index of Sediment Bioindicati©n ), TUSP ? presented as indices Io (Tubificidae Species Percentage ) & degree of pollution Eo . IT was noticed that the 0 in??37.17 percentage of ©lig©chaeta to the total benthic invertebrates ranged between to 60.685 in station 3 , while the percentage ©f Tubificid w©rms t© ©

Abstract To ensure that the distribution system has safe drinking water. It is necessary to know the residual chlorine concentrations at various points in the network. A chlorine photometer device was used to measure twenty points taken every day for a week at a selected time in the distribution system. Both pressures and flows in the network were measured using bourdon gauge and Tuf-2000H Handheld Digital ultrasonic flow meters. WaterGEMS CONNECT Edition update one software was used to simulate the flow in the network. The Baghdad water department provided the data about the network, such as the lengths of pipes, the layout of the network, and pipes diameters. The network calibrated consists of 781 pipes of different lengths and 542 juncti

Background : The kidneys may be injured in abdominal trauma, both blunt & penetrating. Renal trauma may manifest in a dramatic fashion for both the patient and the clinician. Objectives: To evaluate the incidence, management, morbidity &mortality of renal injury in blunt & penetrating abdominal trauma.
Results:The majority o f patients were males (35= 77.8%), the rest were females (10= 22.2%). The average age was 37 years (range= 18-56 years). The most common grades were grade1, grade2 and grade3 (40=88.9%), while 5 patients (11.1%) were grades 4 and 5.The most common associated injuries were liver, spleen, small & large bowels and diaphragm. The mortality was 20% (9 patients). The most common cause of death was multip