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 obtain evidence sufficient and appropriate audit, and Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities. In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments .
أن مصادر تلوث البيئة البحرية متعددة ,حيث تتعدد استنادا لتنوع الأنشطة المقامة في المنطقة ,منها أنشطة استغلال قاع البحار ؛عملية إغراق النفايات والتخلص منها في البيئة البحرية ؛ أنشطة السفن ؛ من عمليات الإسقاط من الجو ,ويمكن تصنيف مصادر تلوث البيئة البحرية :التلوث من المصادر الأرضية ؛التلوث من الأنشطة في أعالي البحار ؛التلوث من الجو .والتلوث النووي سريع الانتشار ويمتد لمساحات واسعة .
... Show MoreThe changes that happen in training progress especially in skill side demands tests researchers found poorness for patterns to special tests in defending skills against shooting although applying these tests on other samples without considering the age , so the problem of research came controlling the tests of defense against shooting that serve juniors players and match the original society to serve the basketball game . The research sample chosen for juniors players for Baghdad clubs in season (2011-2012) the sample numbered (82) players represented (7) clubs that their percentage (82%) , after gaining the data processed statically and we reached to conclusion that : defending tests against shooting applied first time in Iraq in Iraq envi
... Show MoreThis article dealt with the evolutionary interpretation in three parts: First, it focused on the conceptual framework of evolutionary interpretation of International Treaties, its philosophical and legal foundation and its determinants. As for the second topic, it dealt with the position of the International Court of Justice from the evolutionary interpretation, studying and analyzing its precedents in this aspect and the resulting proposed and adopted criteria. The third topic dealt with the position of the judiciary of human rights through analyzing the rulings of the European Court of Human Rights and the Inter - American Court of Human Rights based on the criteria that were produced by the judicial practices, which varied according t
... Show MoreThis work studies the role of serum apelin-36 and Glutathione S-transferases (GST) activity in association with the hormonal, metabolic profiles and their link to the risk of cardiovascular disease (CVD) in healthy and patients' ladies with polycystic ovary syndrome (PCOS). A total of fifty-four (PCOS) patients and thirty-one healthy woman as a control have been studied. The PCOS patients were subdivided on the basis of body-mass-index (BMI), into 2-subgroups (the first group was obese-PCOS with BMI ≥ 30 and the second group was non-obese PCOS MBI<30). Fasting-insulin-levels and Lipid-profile, Homeostatic-model assessment-of-insulin-resistance (HOMA-IR), follicle-stimulating-hormone (FSH), luteinizing-hormone (LH), testosterone and
... Show MoreThis 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
... Show Morehe responsibility system has an important role in various international fields, including the area of the proliferation of small and light weapons, and the destabilization and imbalance that this proliferation causes causes and legal centers, because without them, the agreement rules have no impact and significance, given the guarantees decided by the responsibility to ensure respect for the obligations imposed by that system, Every action that violates the provisions of international law, whether it comes to a simple violation of an international obligation or a violation of a fundamental obligation that affects the interests of the international community requires the accountabilit
... Show MoreThe research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need
... Show MoreThis study aims to simulate water seepage and identify areas of weakness in the foundations through the right and left sides of the proposed Makhool dam in northern Iraq, using the finite element method by advanced computer software (SEEP/ W, 2012). The earth fill dam is 3670 m long on the Tigris River. Many attempts were made to ascertain the program results on the supposed earth dam and compare the results with those of other analytical methods to verify the program. The results are comparable, showing that the program is suitable for use in the seepage analysis at the proposed Makhool dam. According to the seepage analysis, the quantity of seepage through the left side of Makhool is acceptable within permissible limits; howev
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A research study in which a methodology for quality indicators that can be adopted to evaluate the educational process in educational institutions within a specific strategy helps individuals in charge of educational education to make appropriate decisions based on accurate and properly approved plans to achieve successful outcomes.
These indicators can be used to judge the quality of educational institutions in order to improve, improve and develop them. This study has concluded the necessity of putting quality into actual application in order to benefit from it in evaluating the future action of Iraqi educational institutions.
The external changes brought about by technology and family life have made the
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This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v
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