Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

Background: Numerous epidemiological studies were conducted in Iraq, concerning dental caries and related etiological factors however; most of these studies were concerned with pre-and primary school children and/or those at index ages (12-15years old). At the time studies regarding older ages are very limited. This study was done to determine the prevalence and severity of dental caries and treatment need among high schools girls (16-18 years old) in Al-Mussayb city, Babylon Governorate. Thus, it can be considered as a base line data that allows studying dental caries among permanent dentition, also allows the comparison with other studies in other parts of the world. Material and Method: A total number of 900 high school girls were examin

Background: One of the most common and prevalent oral diseases among adolescents is periodontal disease particularly gingivitis, however enamel anomalies and dental trauma could occur. Aims of the study: This study was conducted among 14-15 years intermediate school male students in urban area of Al-Khalis city to assess the oral hygiene (dental plaque) and to estimate the prevalence and severity of gingivitis, enamel anomalies, as well as traumatic dental injuries, furthermore to show the significant difference between these two ages concerning these oral problems. Materials and methods: In this study the total sample consisted of 735 students (397 aged 15 years and 338 aged 14 years ). In present study dental plaque was recorded accord

  The research addresses the feminist lament and its representations in the contemporary Arab theatrical text as one of the purposes of the Arabic poetry and its images, samples, and reasons developed and its incentives multiplied through different time periods in which a dramatic image and representations have been manifested that harmonized with the art of theatre. In order to shed light on these representations, this study has come to look for the representations of lament phenomenon in the Arab theatre texts.
The study consists of an introduction in which the two researchers put forward the research problem, significance and objectives, and a theoretical framework which tackles a theoretical foundation for the research consi

Abstract Background: The lifestyle of an individual significantly influences health-promoting behaviors. The World Health Organization defines health promotion as a mechanism enabling people to increase control over and improve their health. This study aimed to evaluate the health promoting lifestyle profile of medical staff working in primary health care centers of Al-Rusafa, Baghdad.

The textbook is the primary means of creativity and thinking, which has a major role in the development of the readership and mental abilities of the student. It is the basic tool in education in Iraq for the teacher and the student, which cannot be dispensed in any educational program. The current study aimed at the book of the biology of the sixth grade of science in Iraq (comparative study). It was compared to the book of biology for the twelve grade in the Kingdom of Jordan to identify the ratio of similarity and differences between them, in addition, to identify the weaknesses in the Iraq curriculum and developing appropriate solutions and suggestions to address them. The sample was represented with books of biology (six-science cla

            This research aims to know the role and impact of participation in the capabilities of human resources programs, and for the purpose of measuring it has been determined the dimensions of these two variables by relying on standards for this purpose, was chosen as the Ministry of Higher Education and Scientific Research / device supervision and scientific calendar as one of the important departments in the ministry and includes a large number of individuals at different organizational levels for the purpose of answering a questionnaire prepared for the purpose of measurement and access to the results and the achievement of the objectives of the research and which ha

Background: Tap waters play an important role in fulfilling the people needs for drinking and domestic purposes. Contaminate the tap water with different pollutants has become an issue of great concern for 90% of people who are depended on the tap water as the main source of drinking. Pollutants can make their way easily into the delivering pipes which suffer from the leaking resulting in decreasing the quality of water. Objective: Therefore, assess the water quality for drinking purpose by calculating the water quality index is an important tool to ascertain whether the water is suitable for human consumption or not. Methods: In the present work, the water quality of the Al-Salam, western region of Baghdad city, Iraq was investigated for 7

The importance of physical and nonphysical architectural design values made architectural designers need good experience to be experts of architectural values reasonably without neglecting any value in the design process.  The importance of such values made that ignoring any values and mistakes occurs in the design process. Simultaneously, architectural designers' different nature and the difference in their experiences are causing different understandings of the design values, thus causing architectural mistakes. The research problem appears from the randomly propagating of mistakes in contemporary architecture, which is about to become a phenomenon in Al Sulaymaniyah city. The research aims to find the main reason