The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

Communicative-based textbooks are developed and disseminated throughout the country.
However, it is difficult for teachers who themselves have learnt English through the traditional
approaches to suddenly be familiar with CLT (Communicative Language Teaching) principles
and teach communicatively. Therefore, many teachers remain somewhat confused about what
exactly CLT is and others familiar with CLT but unable to achieve communicative classroom
teaching. Consequently, those teachers need to be introduced to the CLT principles and they need
training in how to put CLT principles into practice. Accordingly, this study aims to find out the
effect of combining video lectures and Kolb experiential learning on EFL student-t

Species of genus Chrotogonus (surface grasshoppers) are phytophagous and damaging to various economical important plants in their seedling stages. In order to know the biodiversity of surface grasshoppers, the detailed study has been conducted from four provinces of Pakistan. During this study, biodiversity, taxonomy, diagnosis, morphometric analysis, habitat, global distribution, and remarks of each species have been described. Total of 826 specimens were collected and sorted out into three species and three subspecies: C. (Chrotogonus) homalodemus homalodemus (Blanchard, 1836), C. (Chrotogonus) homalodemus (Blanchard, 1836), C. (Chrotogonus) trachypter

Abstract: Objectives: To investigate the effect of temperature elevation on the bonding strength of resin cement to the zirconia ceramic using fractional CO2 laser. Background: Fractional CO2 laser is an effective surface treatment of zirconia ceramic, as it increases the bonding strength of zirconia to resin cement. Methods: Thirty sintered zirconia discs (10 mm diameter, 2 mm thickness) were prepared and divided to three groups (N=10) and five diffident pulse durations were used in each group (0.1, 0.5, 1, 5 and 10 ms). Group A was treated with 10 W power setting, group B with 20 W and group C with 30 W. During laser irradiation, temperature elevation measurement was recorded for each specimen. Luting cement was bonded to the treated z

Corruption (Definition , Characteristics , Reasons , Features , and ways of combating it)

The problem of research is to identify the uses of Iraqi women for Facebook and the motives of these uses and the innovations that have been achieved from them, in view of the increasing role-played by social networking sites in the lives of individuals in general and women in particular.The research seeks to identify the following: Identify the extent to which Iraqi women use Facebook and the usage motives and innovations achieved by the interviewees When they using Facebook. This study belongs to the descriptive studies that are interested in monitoring the characteristics of a particular phenomenon to identify its characteristics and characteristics.This study adopted the survey methodology to test the hypotheses of the study and how

In this research, I have tried to explain about the prophets' peace be upon them sent by God which is one of the commonalities between Islam and Judaism, but the two religions are different about whether the prophets are infallible or not. This study has tried to independently explain to describe both Islam and Judaism on this subject. Eventually, we concluded that there is a big difference between the two religions regarding their view of the infallibility of the prophets of all sins.

في هذا البحث نحاول تسليط الضوء على إحدى طرائق تقدير المعلمات الهيكلية لنماذج المعادلات الآنية الخطية والتي تزودنا بتقديرات متسقة تختلف أحيانا عن تلك التي نحصل عليها من أساليب الطرائق التقليدية الأخرى وفق الصيغة العامة لمقدرات K-CLASS. وهذه الطريقة تعرف بطريقة الإمكان الأعظم محدودة المعلومات "LIML" أو طريقة نسبة التباين الصغرى"LVR

Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i