The purpose of this research is to determine the extent to which independent auditors can audit the requirements of e-commerce related to (infrastructure requirements, legislation and regulations, tax laws, and finally human cadres). To achieve this, a questionnaire was designed for auditors. Numerous statistical methods, namely arithmetic mean and standard deviation, have been used through the implementation of the Statistical Packages for Social Sciences (SPSS) program.

The research has reached several results, the most important of which are: There are noobstacles to enabling the auditor to audit the application of the e-commerce requirements as well as the respective(infrastructure requirements, legislation and regulations, t

The study aimed to test the hypothesis of Caldor to estimate the relationship between industrial production and GDP growth in Iraq using with Integration Framework  and to determine the causal relationship in the short and long term using the error correction vector model for the period 1990-2016. the results showed a long-term equilibrium relationship between GDP and industrial output, while Ganger causality tests showed a causal relationship in the long run of GDP to output Subliminal thus illustrated the extent of the recession suffered by the industrial sector, which is supposed to be the driving force of the economy and the development and expansion of the productive base of the industry, so this study recommends attent

       Staphylococcus aureus is a common pathogenic agent due to its ability to cause various types of infections, ranging from mild skin infections to sever systemic diseases. One of the most virulence factors of this bacterium is its ability to from biofilms on solid surfaces by anchoring the planktonic cells and by producing a protective layer of extra polymeric substances. Biofilm formation is controlled through many genes. The most important ones are icaA and icaD. Dentures are prosthetic devices that are made of different materials to replace lost teeth. The aim of this study is to examine the ability of different types of denture materials to support the biofilm formation of S. aureus at phenotypic level by detecting ba

Aphelenchus avenae was isolated from the wheat crown in Summel distract- Duhok, Kurdistan region-Iraq infected by a crown rot disease which is caused by Fusarium spp;    wheat's crown culturing on Potato Dextrose Agar (PDA) and incubating at 25°C A. avenae was found associated with fungal culture which meant that fungal nematode was parasitic on crown rot fungi on wheat crown, this species was described for the first time in Iraq.

Fungal Nematode incubated with Fusarium graminearum, F. oxysporum and Verticillium dahliae reproduce in both solid and liquid media, best results of nematode reproduction were recorded on F. graminearum followed by F. oxy

Alopecia areata is a common disorder, hypothesized to be autoimmune in etiology. Cortisone taken orally may stimulate new hair growth. Prednisone (orally administered steroid (has proved effective for patients with alopecia areata, but its potential side effects include weight gain, metabolic abnormalities, acne and menstrual problems.

This clinical study was designed to assess the clinical significance of the nutrient antioxidants (vitamin A, vitamin E and vitamin C) in reducing the dose of corticosteroids (prednisolone), and as a consequence, their side effects in patient with alopecia. The results of this study reveal the potential clinical significance of the therapy for two months with these antioxidants in reducing the dose

The Recent days witness an in creasing importanc of Islamic Banks which stems from the wide spread in Islamic and non-Islamic countries,Especially in USA and European countries.the consideration in Islamic Banks came after the financial crisis in 2008.Islamic Banks work with conventional banks in most countries,that is,the formers may face the same risks which face the latters,that represent the larger percent of the International Banking system.the problms that may affect Islamic Banks related to many causes,some related to the working in common economic environment.others related to the possibility of simulation to the method of investment and financing in conventional Banks,this mean,the work with principles not compling with

Background: Prosthodontists estimated the parallelism of the occlusal plane to different anatomical landmarks, which was somewhat arbitrary and depended mainly on their vision. The aim of this research was to assess the degree of accuracy of prosthodontists in determining the parallelism of two lines. This research was aimed to assess which technique would be more accurate for the prosthodontist to distinguish parallelism; the comparison of the occlusal plane with the interpupillary line or with the inferior border of the earlobes. Materials and methods: Twenty eight prosthodontic specialists were included in this research. Illustrations of two lines with different tilts were presented to the participants to distinguish whether parallel or

The investment climate is the main engine of economic development. If an appropriate and attractive investment climate is created that takes into account economic, administrative, political and environmental issues, it will contribute to the development of industry, transfer of technology, diversification of agricultural production, increased productivity, the promotion of a green economy and support for sustainable and inclusive growth. Thus, analyzing the investment climate of a country can provide reasons and roots for the complexity of the problems in the economy. In the Iraqi economy, the problem has not been rooted in the economy, but the roots of the problem are deeper and inherent in the management of the economy. Investm

The research aims to identify the relationship between mathematical ability and academic resilience among secondary school students. The research sample consisted of (280) students of the fourth scientific grade in secondary and preparatory schools of the General Directorate of Education in Baghdad / Karkh 2. The researchers built - based on previous studies and literature - a test of mathematical ability and a measure of academic resilience. The researchers used the T-test and Pearson's correlation coefficient to compare the results. The results revealed that fourth-grade students possessed mathematical ability and academic resilience. The research proved the existence of a positive correlation between mathematical ability and academic