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

Fading channel modeling is generally defined as the variation of the attenuation of a signal with various variables. Time, geographical position, and radio frequency which is included. Fading is often modeled as a random process. Thus, a fading channel is a communication channel that experiences fading. In this paper, the proposed system presents a new design and simulate a wireless channel using Rayleigh channels. Rayleigh channels using two approaches (flat and frequency-selective fading channels) in order to calculate some path space loss efforts and analysis the performance of different wireless fading channel modeling. The results show that the bite error rate (BER) performance is dramatically improved in the value of signal to

In this study, polymeric coating was developed by incorporating nano graphene in the polymer blend with applications to oil storage tanks. The oil storage tanks samples were brought from the oil Pipeline Company / Doura refinery in Baghdad. The coating polymer was formed with a blend (epoxy resin and repcoat ZR). The proportion of mixing the mixture was 3:1:1 epoxy resin 21.06 gm: repcoat ZR 10.53 gm: hardener 10.53 gm. The blend/graphene was prepared using in stui-polymerization method with different weight percentage 1, 3, 5, and 7 wt % added to blend. The resulting solution was put in a glass tube on a magnetic stirrer for one hour at a temperature of 40 °C. The result of contact angle and water absorption the best ratio of 3wt

This study was performed on the Tigris River (Baghdad city section) during the period between December 2016 and December 2018 to assess seasonal variation in water quality using the Overall Index of Pollution (OIP). The OIP is one of the reliable tools for the assessment of surface water quality. To calculate OIP-values, eight parameters were measured ( pH, Dissolved Oxygen "DO", Biological Oxygen Demand "BOD", Total Dissolved Solid "TDS", Total Hardness "TH", calcium "Ca", Sulphate "SO4" and Alkalinity). The results showed the anthropogenic activities impact of Baghdad population that directly discharge of "inadequate treated" waste water to the river.  OIP values were acceptable (1˃OIP˃ 1.7) in 2011, 2012, 2013 and 2018. However, in

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Most approaches to combat antibiotic resistant bacteria concentrate on discovering new antibiotics or modifying existing ones. However, one of the most promising alternatives is the use of bacteriophages. This study was focused on the isolation of bacteriophages that are specific to some of commonly human pathogens namely E. coli, Streptococcus pyogenes, Staphylococcus aureus, Proteus mirabilis, Pseudomonas aeruginosa, Salmonella spp. and Klebsiella pneumoniae. These bacteriophages were isolated from sewages that were collected from four different locations in Kirkuk City. Apart from S. pyogenes, bacteriophages specific to all tested bacteria were successfully isolated and tested for their effectiveness by spot test. The most effective

The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

A field experiment was conducted in Yusufiya sub-district - Mahmudiya township/Baghdad governorate in silty loam texture soil during the spring season of 2020. The experiment included three treatments with three replicates, as the Randomized Complete Block Design (RCBD) was used according to the arrangement of the split design block. The treatments are in the irrigation system, which included surface drip irrigation (T₁) and sprinkler irrigation (T₂). Secondly, the Irrigation levels including the irrigation using 0.70 Pan Evaporation Fraction PEF (I₁), irrigation using 1.00 PEF (I₂), and irrigation using 1.30 PEF (I₃). Coupled with, Pota