Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

A factorial experiment was conducted at the College of Education for Pure Sciences Ibn al Haitham/University of Baghdad for the 2023 growing season to study the effect of the biofertilizer represented by the mycorrhizae vaccine and the NPK Nano fertilizer on some indicators of vegetative and root growth, yield, and volatile oil production of the basil plant, Ocimum basilicum L., the experiment included two factors. The rst factor was mycorrhizae inoculum at 2 levels: 0 (no addition) and an addition of 25 g plant–1, as the seeds were inoculated upon planting. The second factor was spraying the plant’s shoots with NPK Nano fertilizer at four levels (0, 0.5, 1, 1.5) g l–1. The results showed a signicant eect of the treatment of inocula

In this study Oscillatoria limnetica and Chroococus minor were isolated ?purified and identification from water canal around Baghdad University Campus. The water of this canals originally from Tigris River. BG-11 culture media was used for their cultivation in suitable laboratory conditions (25c°, 200µE/m2/sec) for 16:8 hrs. Light: dark. Each culture was harvested at the end of exponential phase .Organic solvents used for extraction were Ethanol? Hexane and Methanol 95% to extract the crude active Intracellular and Extracellular substances, and evaporated down to dryness .Antibacterial and antifungal activity of these different extracts were evaluated against 6 strains of gram positive bacteria and gram negative bacteria in additi

The aim of this novel native study was to determine the microbial contamination of broken and cracked imported commercial table egg in Baghdad markets and its economic effect. A total of 21510 commercial chicken table eggs were checked and surveyed from retail markets in different popular regions of Baghdad city during a year period from January 3^rd to December 28^th of 2018 and its microbial contamination were studied. Results revealed that significant differences (P<0.01) were appeared in the studied microbial counts during months of the study and significant differences (P<0.01) in the average counts between broken and cracked eggs and sound (not bro

The problem of the research lies in choosing agility tests suitable to the test taker to observe the relative changes in some players. In addition to that, there are a lot of agility tests that lack special test models that coordinate gender and age. This means the youth basketball player on one hand and time and distance in applying the tests on the other. The importance of the research lies in designing agility tests for youth basketball players to achieve variations in tests a matter that will benefit coaches in their training. The subjects of the research were (30) youth basketball players from the specialized school of the National Center that sponsor gifted basketball players in Baghdad for the season 2014 – 2015. The data was colle

The using of the parametric models and the subsequent estimation methods require the presence of many of the primary conditions to be met by those models to represent the population under study adequately, these prompting researchers to search for more flexible parametric models and these models were nonparametric, many researchers, are interested in the study of the function of permanence and its estimation methods, one of these non-parametric methods.

For work of purpose statistical inference parameters around the statistical distribution for life times which censored data , on the experimental section of this thesis has been the comparison of non-parametric methods of permanence function, the existence

Nearly, in the middle of 1970s the split-brain theory became the only theory that explains human creativity used in all fine art and art education schools. In fact, this theory- which appeared for first time in the middle of 1940s – faced many radical changes including its concepts and structures, and these changes affected both teaching art and art criticism. To update people awareness within art field of study, this paper reviews the split-brain theory and its relationship with teaching art from its appearance to its decay in 2013 and after.

The principal concern of this study is Disjunct and Conjunct adverbials in the
English language. The study sets out to explore and clarify the types, nature and
structure of disjuncts and conjuncts. It also aims at testing student's performance to
evaluate the use and usage of the disjuncts and conjuncts in their written performance.
Two tests, accordingly, were given to some fifty students of at the Dept. of English, at
the college of languages (third and fourth stages) in the University of Sulaimani. The
hypothesis that the study was based on are those students use disjuncts and conjuncts
hardly enough in their writings and when doing so, they generally tend to stick only to
the most commonly used and familiar o

This work deals with the effect of adding aluminum nanoparticles on the mechanical properties, micro-hardness and porosity of memory-shape alloys (Cu-Al-Ni). These alloys have wide applications in various industrial fields such as (high damping compounds and self-lubricating applications). The samples are manufactured using the powder metallurgy method, which involved pressing in only one direction and sintered in a furnace surrounded by an inert gas. Four percentages (0%, 5%, 10%, and 15%) of aluminum nanoparticles were fabricated, which depended on the weight of aluminum powder (13%) in the sample under study. To find out which phase is responsible for the reliability of the formation of this type of alloy and its porosity, X-ray diffr