The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

The present investigation aims to study the effect of heat treatment by quenching in different quenching media (salt water, water and oil) following by tempering on wear resistance of EN25 steel. EN25 steel is an alloy of medium carbon low alloy steel which is used for many applications requiring high tensile strength and wear resistance such as connecting rods, adapters and in power sectors extensively. The specimens are machined to 20 mm in length and 10 mm in diameter. This study is done by two stages: The first stage is done by austenitizing EN25 steel to 850  for 1 hr by quenching the specimens in three different quenching media and then tempered at 300   in air. While the second stage is performed by wear

During the last few years, the greener additives prepared from bio-raw materials with low-cost and multifunctional applications have attracted considerable attention in the field of lubricant industry. In the present work, copolymers derived from sunflower and linseed oils with decyl methacrylate were synthesized by a thermal method using benzoyl peroxide (BPO) as a radical initiator. Direct polymerization of fatty acid double bonds in the presence of a free radical initiator results in the development of environmentally friendly copolymeric additives (Co-1 and Co-2). Fourier Transform Infrared (FTIR) and Proton Nuclear Magnetic Resonance (1H-NMR) were used to characterize the resulting copolymers. Thermal decomposition of copolymers was de

The chlorine concentration variation in Baghdad water networks was studied. The
chlorine data were collected from Mayoralty of Baghdad and Ministry of Environment
(MOE) for the networks for both sides of the city Karkh and Rasafa for (2008-2009). The
study of these data indicates that there are no systematic testing program .Classified GIS
maps showed that the areas far from the treatment plants have almost always low
chlorine concentration .This indicates that the problem of the low chlorine concentration
in the far areas is due to cracks of pipe along the conveyance path ,as expected. The area's
most frequently have low concentration are Al-sadir,Al-Kadhimya, and Al-Amiria . It
was found also that the chlorine c

Objectives: To identify the effectiveness program on nurse- midwife practice concerning performed
cardiotocography to pregnant women and to find out the relationship between nurse- midwife practice and
certain studied variables.
Methodology: A quasi-experimental design (pretest-post test approach) was conducted at three sector AlRussafa
directorate, AL- Karckh directorate and Medical City Directorate from the period of March, 26th 2014
to August, 30th 2015. A non-probability sample consisted of (130) nurse -midwives were selected and divided
into two groups (65) nurses-midwives (case group) who exposed to the educational program and (65 ) nursesmidwives
who didn't expose to the program considered as control group . D

Tigris River is one of the main important surface water resources in Iraq. This necessitates continuous study of its quality . The present study is concerned with the characteristics and quality of Tigris water passing through in Baghdad city. (eight) samples were collected from the river in the area Grea't City. The study periods were carried over four season, which has been sampled once represent the every season. First sampling 12-11-2012 represent the autumn season The second sampling 20-1-2013 to represent the winter season. The third in 25-3- 2013 to represent the Springer season. The fourth during 29-5-2013 to represent the summer spring season. In order to specify the water quality, a group of physical and chemical analyses have bee

ABSTRACT Background: work-related musculoskeletal disorders represent an important occupational health issues among dentists especially neck and low back complaints. Biomarkers of tissue damage as results of occupational physical demands could be used for detection of work related musculoskeletal disorders. Aim: The aim of this study was to assess work- related musculoskeletal disorders, physical work load index, selected salivary biomarkers (Creatine kinase and C - reactive protein) and to find the relation among them. Subjects and Methods: Study participants are consisted of 112 dentists. They were selected from college of dentistry /Baghdad University, health care center in Bagdad city. They were of both gender and aged between 40-45 yea

    The teacher is the most able to achieve the goals of education in education because he has the ability to affect the behavior of the disciples testified and its actions and appearance and other actions that convey pupils with it sometimes in a manner unconscious or unconscious , and the importance of the role of the teacher in the educational process , it is necessary to compromise the care and attention to the extent that commensurate with the important role that the rise in the preparation of youth and composition , and as a result is needed to continue efforts to improve the quality of teacher preparation so that it can be more effective and positive in the educational process .
First - Research Goals -<

Background: The bond strength of root canal sealers to dentin was important for maintaining the integrity of the seal in root canal filling in both static and dynamic situations. In a static situation, it should eliminate any space that allowed the percolation of fluids between the filling and the wall while in a dynamic situation; it was needed to resist dislodgement of the filling during subsequent manipulation. Materials and Methods: Forty mandibular premolars were selected for this study. All canals were instrumented using ProTaper rotary instruments. Instrumentation was done with copious irrigation of 5.25% sodium hypochlorite. Roots were randomly divided into four groups according to the type of cleaning and method of root canal irrig