The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

This research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.

This paper is dealing with an experimental study to show the influence of the geometric characteristics of the vortex generators VG son the thickness of the boundary layer (∂) and drag coefficients (C_D) of the flat plate. Vortex generators work effectively on medium and high angles of attack, since they are "hidden" under the boundary layer and practically ineffective at low angles.

            The height of VGs relative to the thickness of the boundary layer enables us to study the efficacy of VGs in delaying boundary layer separation. The distance between two VGs also has an effect on the boundary layer if we take into

The logistic regression model is an important statistical model showing the relationship between the binary variable and the explanatory variables.                                                        The large number of explanations that are usually used to illustrate the response led to the emergence of the problem of linear multiplicity between the explanatory variables that make estimating the parameters of the model not accurate.    

This paper presents a hybrid software copy protection scheme, the scheme is applied to
prevent illegal copying of software by produce a license key which is unique and easy to
generate. This work employs the uniqueness of identification of hard disk in personal
computer which can get by software to create a license key after treated with SHA-1 one way
hash function. Two mean measures are used to evaluate the proposed method, complexity
and processing time, SHA-1 can insure the high complexity to deny the hackers for produce
unauthorized copies, many experiments have been executed using different sizes of software
to calculate the consuming time. The measures show high complexity and short execution
time for propos

There are many images you need to large Khoznah space With the continued evolution of storage technology for computers, there is a need nailed required to reduce Alkhoznip space for pictures and image compression in a good way, the conversion method Alamueja

Four samples were collected from the wastewater of State Battery Manufacturing Company (SBMC); Babylon 2 factory in AL-Waziriya district, as triplicates. Physical and chemical measurements were carried out such as temperature, pH, Lead concentrations and their ranges were: (19.5-34.5) °C, (6.1-6.4) and (4.5-6.5) mg/L, respectively. Six dominant Bacillus spp. isolates were isolated from these samples; namely, Bacillus subtilis N1, Bacillus subtilis N2, Bacillus subtilis N3, Bacillus cereus N4, Bacillus cereus N5 , Bacillus cereus N6. These isolates were capable of removing Lead from aqueous solutions in a capacity reached 27.6 ± 1.4, 10.1 ± 1.7, 74.5 ± 0.7, 8.93 ± 2.8, 8.1 ± 3.5, 1.6± 0.7 mg/L, respectively. Whereas cell walls,

Audio-visual detection and recognition system is thought to become the most promising methods for many applications includes surveillance, speech recognition, eavesdropping devices, intelligence operations, etc. In the recent field of human recognition, the majority of the research be- coming performed presently is focused on the reidentification of various body images taken by several cameras or its focuses on recognized audio-only. However, in some cases these traditional methods can- not be useful when used alone such as in indoor surveillance systems, that are installed close to the ceiling and capture images right from above in a downwards direction and in some cases people don't look straight the cameras or it cannot be added in some

The lead has adverse effects in contamination the aquatic environment, for this reason, a laboratory simulation was conducted using kaolinite collected from the Ga’ara Formation at western Iraq to be considered as a natural sorbent material that can be addressed Pb2+ from the aqueous environments. The Energy-Dispersive X-ray Spectroscopy and atomic absorption spectroscopy clarifying very fine grains and pure phase with a very little quantity of quartz and has a number of active sites for adsorption. The sorption of kaolinite for the Pb2+ has been carefully tested by several designed laboratory experiments. Five lead solutions of different concentrations (25, 50, 75, 100 and 125 ppm) were tested under different values of pH (1.3-9)