Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017.  The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem

This research deals with the effect of constructive conflict of the organizational identification .These relatively recent subjects have relative importance in the field of administration and they have strong effect in the success of organizations .The objective of this research is to detect the level of the constructive conflict and the organizational identification in the center of The Ministry of Planning. So, two major hypotheses were formulated The first are searched the correlation between the constructive conflict and the organizational identification and it emerged with four sub-hypotheses searched the correlation among every dimension of the constructive conflict with the organizational identification .The second major h

Sloped solar chimney system is a solar chimney power plant with a sloped collector. Practically, the sloped collector can function as a chimney, then the chimney height can be reduced and the construction cost would be reduced.The continuity, Naver-stockes, energy and radiation transfer equations have been solved and carried out by Fluent software. The governing equations are solved for incompressible, 3-D, steady, turbulent standard model with Boussiuesq approximation  to develop for the sloped solar chimney system in this study and evaluate the performance of solar chimney power plant  in Baghdad city of Iraq numerically by Fluent (14) software with orking conditions such as solar radiation intensity (30

The current research aims to identify the effect of Daniel's model on the fifth grade scientific students’ achievement of chemistry in high government day preparatory schools. The Loyal Preparatory School for Boys was chosen by the deliberate appointment of its students to be the research sample, affiliated with the Directorate of Education in Anbar Department of Education Fallujah for the academic year (2022-2023). Two divisions of the fifth grade scientific people were randomly selected out of five divisions to represent one of the experimental group that is studying according to Daniel's model and the other is the control group that is studying according to the usual method. The equivalence of the two research groups was verified by a

Recommender Systems are tools to understand the huge amount of data available in the internet world. Collaborative filtering (CF) is one of the most knowledge discovery methods used positively in recommendation system. Memory collaborative filtering emphasizes on using facts about present users to predict new things for the target user. Similarity measures are the core operations in collaborative filtering and the prediction accuracy is mostly dependent on similarity calculations. In this study, a combination of weighted parameters and traditional similarity measures are conducted to calculate relationship among users over Movie Lens data set rating matrix. The advantages and disadvantages of each measure are spotted. From the study, a n

Administrative procedures in various organizations produce numerous crucial records and data. These
records and data are also used in other processes like customer relationship management and accounting
operations.It is incredibly challenging to use and extract valuable and meaningful information from these data
and records because they are frequently enormous and continuously growing in size and complexity.Data
mining is the act of sorting through large data sets to find patterns and relationships that might aid in the data
analysis process of resolving business issues. Using data mining techniques, enterprises can forecast future
trends and make better business decisions.The Apriori algorithm has bee

The Fylex extract exert a high inhibition effect against A . flavus growth on PDA medium, as the fungus growth was completely inhibited by 100% at a concentration of 0.2 and 0.3% of studied extract, while the lowest inhibition percentage (71%) was found at a concentration of 0.1%. Whereas magnesium oxide nanoparticles showed the highest inhibition ratio of A. flavus (100%) was detected at 0.2% and the lowest inhibition ratio (81.66%) was at concentration 0.5%. Moreover, the addition of G. lucidum powder to PDA medium with a concentration of 2.5 mg increased the inhibition rate of A. flavus growth which was 54.4%, while the lowest inhibition ration (18.22%) was found at a concentration of 1000 mg. The milky liquid (brocade milk) of Calotropi

The coagulation and flocculation process using coated magnetic nanoparticles is considered one of the effective technologies for turbidity removal. This study investigates an application of magnetic nanoparticles coated with citric acid in the coagulation and flocculation process on Tigris River water in Baghdad, Iraq. Magnetic nanoparticles (MNP1) were synthesized by the co-precipitation method and coated with citric acid (MNP2). The prepared MNP1 and MNP2 were characterized by XRD, FTIR, AFM, FE-SEM, EDS, and zeta potential analysis. For coagulation process, the effect of different types of coagulants (alum, FeCl3, MNP1, MNP2), coagulant dosage (10–110 mg/l), and initial pH (3–9) were examined in this work. The best coagulant was MNP2