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

Clobetasol propionate (CP) is a super potent corticosteroid widely used to treat various skin disorders such as atopic dermatitis and psoriasis. However, its utility for topical application is hampered due to its common side effects, such as skin atrophy, steroidal acne, hypopigmentation, and allergic contact dermatitis. Microsponge is a unique three-dimensional microstructure particle with micro and nano-meters-wide cavities, which can encapsulate both hydrophilic and lipophilic drugs providing increased efficacy and safety. The aim of the current study is to prepare and optimize clobetasol-loaded microsponges. The emulsion solvent diffusion method is used for the preparation of ethylcellulose (EC)-based microsponges. The impact of

    The goal of this research to identify the effect of the probing questions in the collection of material literature with students of the Kurdish language department, to achieve the aim of the research, the researcher has chosen a sample from the students of third stage of the Kurdish language Department, Faculty of Education / Ibn Rushd as a field for the application of experiment.The number of sample  reached (71) students divided into two groups represented two divisions of the experimental groups under study to the style of questions sounding by (35) students, and represented the other division of the control group, which studied in the way normal and by (36) students, as rewarded r

This search is field research, which aims to explore the trends of students in media department toward specialized Satellite Channels and identify the knowledge capacity and its role in the development of their knowledge’s, represented by watching those channels as well as media students' habits exposed by those channels. As to the public is a key element in the process and substantive communication, the Sociological studies information on that article information is not complete its work, but that he was receiving from before receiving, and send every piece of information content in order to achieve a certain goal, therefore, is the future of receiving such information in order to achieve a particular goal, which is

The child realize that the meals time provide golden opportunities to get the attention the child needs. However, many difficulties that may appear about eating food can be avoided, if the family used the right way in dealing with this problem. The study aims, in this case, at searching for the reasons that lies behind the child's obstinacy in eating his food and the attempt to study some variables that is related to the research topic.

The results are summed up as follows:

• The number of the sample children is 3 of both sexes between the ages of 3 to 6 years

لما كان احد الأهداف الأساسية لرياض الأطفال هو المساهمة في إعداد الطفل وتنشئته تنشئة سليمة ، تحقق له النمو المتكامل ، من خلال توفير البيئة الملائمة له التي تحفز شخصيته على النمو في جميع جوانبها العقلية والاجتماعية والوجدانية والحركية ، وتلعب معلمة الروضة الدور الواضح والمتميز من خلال نقل الخبرات للأطفال والتي ترمي إلى تنمية قدراتهم واستعداداتهم وتشكيل الاتجاهات والسمات الايجابية في شخصياتهم  لذا ي

Lack of awareness of food for mothers of children Riyadh of the factors affecting the nutritional status of the child, and that child health is closely linked to the nature of the child as much as the quality and quantity of food, so current research aims to identify:

- Food awareness among mothers of children Riyadh.

- Statistically significant differences in nutritional awareness depending on the collection of the mother.

- Statistically significant differences in nutritional awareness depending on the age of the mother.

- With statistical significance in food awareness of the mother differences being an employee or non-employee.

So researchers randomly chosen sample of (200) or from mothers chil

The current study aims to investigate the second cycle students’ motives for using electronic games in Oman. The sample consisted of (570) students, (346 males and 224 females). The participants completed an open-ended question which was analyzed based on ground theory. The results showed that (46.820%) of the males and (77.678) of the females played electronic games for pleasure, entertainment, and fun. This first category of motivation got the highest percentage of frequency (58.947%). The motive to become a hacker, a popular YouTuber got the lowest percentage (2.280%). Other students’ motives toward playing electronic games included: filling the leisure time, overcoming boredom, feeling adventures, getting science fiction and chal

The Purpose of this research is a comparison between two types of multivariate GARCH models BEKK and DVECH to forecast using financial time series which are the series of daily Iraqi dinar exchange rate with dollar, the global daily of Oil price with dollar and the global daily of gold price with dollar for the period from 01/01/2014 till 01/01/2016.The estimation, testing and forecasting process has been computed through the program RATS. Three time series have been transferred to the three asset returns to get the Stationarity, some tests were conducted including Ljung- Box, Multivariate Q and Multivariate ARCH to Returns Series and Residuals Series for both models with comparison between the estimation and for

Abstract

Balance is a psychological need and a requirement of importance as the individual seeks to maintain it.  The research problem is summarized in the question: do students in the kindergarten department have a cognitive balance? The research aims to identify the cognitive balance of students in the kindergarten department and to identify if there are differences among students of the four stages according to the cognitive balance. The research community was limited to the students in the kindergarten department at the University of Baghdad / College of Education for Women and Al-Mustansiriya University / College of Basic Education and Iraqi University / College of Education for Women for the academic y