Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

     Increasing need for our youth to effective dialogue at the present time, due to the nature of the era in which live, as it abounded risk of intellectual and cultural invasion.Moreover, the need to ensure that the dialogue between the members of the community to confront the many issues of contemporary society in various fields, politically, socially and economically, culturally and religiouslyThe absence of effective dialogue, or the consequent rejection of many of the negative aspects of social and cultural Kaezzlh coup and inertia and ignore the mental capacity of some non-existent among others.The importance of effective dialogue in being the most important foundations of social life a

The effect of ozone gas with temperatures 35. 40 and 45 Celsius to control on larval and adult stages of Tribolium castaneum was tested and at time of exposure 1.0, 3.0, 7.0, 9.0, 11.0, 13.0 hours and the level of relative humidity prevailing during the test 45 ± 1%. Results showed significant differences between the exposure times, when the percentage of mortality 100% between larvae (primary, intermediate and advanced) in the treatment effect at a temperature of 35 Celsius with ozone gas at exposure time to 9.0, 11.0, 11.0 hours for the three ages respectively, and adult (male and female) in the same treatment when the three heat degrees had given ratios the total mortality reached 100% of both males at exposure time to 7.0 ,3

This research aims to:
1 – Make a proposed module for (aesthetics) for the second stage - Department of Art Education under education theories.
2 - Verification from the effect of the proposed module on student achievement and motivation towards learning aesthetics material.
To verification the second goal we wording these two hypotheses:
1- There are no individual differences with statistically significant at level (0.05) between the student's scores average. (Experimental group ) who studied according to the proposed module and the average student's scores (control group) who studied in the usual way for the achievement test for the Aesthetics material.
2- There are no individual differences with statistically signifi

Higher education is important because it creates and develops human capital and provides qualified human cadres, which requires restructuring government spending so that an increase in funding allocated to education is brought about. During the period 1990-2020, government spending was weak on educational institutions in Iraq, which led to a decline in The role of these institutions in the economic development of the country. The highest percentage of spending on higher education of GDP was 0.47% in 2007 and the lowest was 0.01% in 2005. The number of public universities reached 35, and the number of private universities and colleges reached 64 universities and private colleges in 2020. This was accompanied by an increase in the number of s

Electricity consumption for household purposes in urban areas widely affects the general urban consumption compared to other commercial and industrial uses, as household electricity consumption is affected by many factors related to the physical aspects of the residential area such as temperature, housing unit area, and coverage ratio, as well as social and economic factors such as family size and income, to reach the extent of the influence of each of the above factors on the amount of electricity consumed for residential uses, a selected sample of a residential area in the city of Baghdad was studied and a field survey conducted of the characteristics of that sample and the results analyzed and modeled statistically in relation to the amo