Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa

The Shiite religious authority in Iraq has played an active and vital role over its long history in promoting values of tolerance, rejecting extremism, advocating unity and confronting external challenges. This role has increased significantly after 2003 as a result of the great challenges that have passed in Iraq. Despite its clear policy of non-interference in political matters, except in cases of necessity, but the great role it played in maintaining national unity and advocating the rejection of extremism and sectarianism has made it a necessary need in Iraq to confront any deviations, dispersions or threats that affect society and the state. Therefore, its role in the process of reform was prominent on the political level by calling

Finance is considered as an important and essential element when developing any housing policy which has a basic role creation of channels and effective means of saving money for individuals and institutions involved in the construction of housing units , and in particular that there is a deficit of residential dramatically in Iraq offset by a significant decline in the rates of construction housing and the accumulation of housing need in the coming years , the importance lies of the subject in creating mechanism for financing this sector and the impact of such a mechanism in solving the problem of the deficit number of housing units, through studying the experiences of some countries in the policies of housing finance to take advantage

Abstract The success of the system of government in any country needs to have a handle on the amount of power efficiency , capacity , capability and wisdom, Iraq has gone through since its inception through several stages of time, namely: The first stage: which ran from August 23, 1921 until July 14, 1958 and was ruling monarchy (rule of the royal family) and punishing power of political elites both of them and works access to power without taking into consideration the laws and principles of the Constitution, and as a result of the inability of civilian powers and political parties access to power to grant that army officers regulatory and disciplinary specifications as well as possessing arms and overthrow the rule of the minority coup

    A revision study of the Sphecidae from Iraq is presented. A survey is conducted to collect the specimens from different regions; generally, there were 41 species belonging to 12 genera and 4 subfamilies are revised with synonyms.

    The current investigation included the species previously reported in Iraq, which were not collected during the current investigations; the distribution and other information are also provided.

This is an empirical investigation of the tribal power in Iraq and its consequences on the socio-political system. A theoretical background concerning thestate kinship, tribe and tribal involvement in politics has been displayed with example of tribal power over people within the social context. Socio-anthropological method of data collection has been used, including a semi-structured interview with a sample of 120 correspondents. The outcome revealed that the feeble and corrupted state (government) play a vital role in encouraging the tribe to be dominant. The people of Iraq are clinging to the tribe regardless of whether they believe in it or not. Although they are aware that the tribe is a pre-state organisation and marred shape of ci

A collection of 118 specimens of Iraqi phasianid birds belong to four species was examined
for haematozoa. Results show that 21.2% of them were infected with one or more of four
species of blood parasites; Haemoproteus danilewskyi, H. santosdiasi, Plasmodium sp. and
microfilaria. Haemoproteus danilewskyi is reported here for the first time in Iraq.

SummaryThe most important obstacles facing girls’ clubs in IraqLamia Hassan Al-Diwan - Fatima Abdel Maleh - Nahida Hamed Thank youResearch SummaryIn the introduction and the importance of the research: We talked about women entering endurance events and relying on the principle of more training will achieve better results in the future. Based on the concepts that call for the equality of men with women in all aspects of sporting and competitive activity and as a result of the decline in women’s participation in sports clubs that include men, we came to The idea of ​​establishing clubs for Iraqi girls in 1992, with a club in every governorate, and the Iraqi National Olympic Committee adopted this idea, the goal of which is to develop

A total of 722 algal taxa are recorded in Diyala River by different authors. Most of the identification algae belong to three Divisions: Bacillariophyceae (367, 50.8%), Chlorophyceae (179, 24.8%), and Cyanophyceae (126, 17.5%).