The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

          This study deals with the role of compensation system in improving the quality of educational services (University of Halabja as a Model) also our problem was the following question ; What is the role of compensation system in its different dimensions in improving the quality of educational services? And what is the relationship and impact of using the dimensions of the compensation system to improve the quality of educational services? The hypothesis of the research included the correlation and the impacts between the compensation system and its combined variables in the quality of educational services. This was proved through a field study and the distribution of questionn

The university Service employee is considered one of the categories of public employees, However, The academic and administrative tasks duties that undertakes have made him a special importance and a distinguished legal status, Therefore, we find That the Iraqi legislatures assigned this category a special Law, it is the university Service law No (23) of 2008 as amended who dealt with some aspects related to serving this category, such as duties, right, condition for appointment and award of academic titles, and financial allocation, such as university service allocation, academic title allocations, and some other Provisions leaving other matters to the general service laws and employee discipline, among the matters that the legislator negl

The national educational systems both in the Russian Federation and Iraq Republic have to adjust the training programs to duly prepare the pedagogical university students for the modern challenges and situations on the market of educational services. For success of the service, the education specialists have to fully mobilize their physical, mental and emotional resources and persistently advance their skills and knowledge using the relevant online education courses; practical research conferences; persistent self-education to master theoretical fundamentals of the modern physical education and sport service; and be active in trainings and competitions in their vocational individual game sports including badminton, table tennis and tennis.

Adolescence is considered to be one of the most dangerous and delicate stages that a juvenile goes through. It is a stage which the juvenile enters while he is a child, and emerges from it by being able to have children, but this does not mean the ability to become socially and psychologically mature

Background: diagnostic radiology field workers are at elevated risk level for systemic and oral diseases like periodontal diseases. This study was aimed to estimate the periodontal condition and salivary flow rate among diagnostic radiology workers. Material and method: The sample for this study consisted of a study group radiographers (forty subjects) working for 5 years at least and control group consisted of nurses and laboratory workers away from radiation (forty subjects) in Baghdad hospitals. All the 80 subjects aged 30-40 year-old and looking healthy without systemic diseases. Plaque, gingival, periodontal pocket depth and clinical attachment loss indices were used for recording the periodontal conditions. Under standardized condi

This study dealt with IL-13 1024 (C/T) gene genotyping among patients with Thyroid goiter in Iraq. Forty blood samples from patients with Thyroid goiter were collected and compared with 30 healthy persons as controls. The genotyping results of IL-13 1024 (C/T) gene using ARMS-PCR revealed presence TT, CC and CT genotypes beside T and C alleles. The T allele and TT genotype frequency were higher in Thyroid goiter patients compared to the same genotype and allele in healthy persons (P = 0.060). These increasing results were related with increasing risk factor of Thyroid goiter (odds ratio [OR] 2.15; 95% confidence interval [CI] 0.99–71.4). No significant differences between genotypes for Thyroid goiter patients and controls were revealed by