The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

This study aims to improve the quality of satellites signals in addition to increase accuracy level delivered from handheld GPS data by building up a program to read and decode data of handheld GPS. Where, the NMEA protocol file, which stands for the National Marine Electronics Association, was generated from handheld GPS receivers in real time using in-house design program. The NMEA protocol file provides ability to choose points positions with best status level of satellites such as number of visible satellite, satellite geometry, and GPS mode, which are defined as accuracy factors. In addition to fix signal quality, least squares technique was adopted in this study to minimize the residuals of GPS observations and enh

A legal discourse in the Qur’an and Sunnah is almost devoid of the use of one of the general formulas, and due to its frequent rotation in the tongue of the legislator, the formulas may overlap their members in apparently contradictory provisions, which makes the individual from the general members appear to the beholder to be covered by two contradictory provisions, and this research came to present what might happen to him The legal text interpreter of weighting between the two opposing texts is the strength of the generality that is established by the generality formula, so the two strongest formulas in the inclusion of its members outweigh the weaker of them and precede them, and the research decided that the formulas vary

Many problems were encountered during the drilling operations in Zubair oilfield. Stuckpipe, wellbore instability, breakouts and washouts, which increased the critical limits problems, were observed in many wells in this field, therefore an extra non-productive time added to the total drilling time, which will lead to an extra cost spent. A 1D Mechanical Earth Model (1D MEM) was built to suggest many solutions to such types of problems. An overpressured zone is noticed and an alternative mud weigh window is predicted depending on the results of the 1D MEM. Results of this study are diagnosed and wellbore instability problems are predicted in an efficient way using the 1D MEM. Suitable alternative solutions are presented

There were two types of plows used widely in agricultural fields in the country. The first plow was moldboard plow, while the second one was chisel plow. There were large numbers of Iraqi farmers that used chisel plow for such farming practices. Researchers found that moldboard plows gave the highest rate of carbon dioxide emission. They observed that that with chisel plows they got the lowest carbon dioxide emission. Chisel plow saved energy as compared to moldboard plow and the cost of using the chisel plows was less than the moldboard plows. Chisel plow decreased carbon dioxide emissions from the soil and improve soil properties. The benefits of using chisel plows were more than using moldboard plows.

The monogenean Gyrodactylus bychowskianus Bogolepova, 1950 is recorded in the present study for the first time in Iraq from the gills of the cyprinid fish Arabibarbus grypus (Heckel, 1843); which was collected from the Tigris River at Al-Taji Beach north of Baghdad Province during the period from July until November 2018.