The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

In unpredicted industrial environment, being able to adapt quickly and effectively to the changing is key in gaining a competitive advantage in the global market. Agile manufacturing evolves new ways of running factories to react quickly and effectively to changing markets, driven by customized requirement. Agility in manufacturing can be successfully achieved via integration of information system, people, technologies, and business processes. This article presents the conceptual model of agility in three dimensions named: driving factor, enabling technologies and evaluation of agility in manufacturing system. The conceptual model was developed based on a review of the literature. Then, the paper demonstrates the agility

The research aims to improve the performance of the Directorate of Maysan water by reconciling the objectives of the employees of the directorate with the objectives of the Directorate itself, as well as to identify the strengths and weaknesses in the performance of the Directorate (Leadership - Individuals - Knowledge - Operations - Financial) and presented to experts and arbitrators of specialized, and the researchers have relied on the case study methodology as a descriptive approach is comprehensive analysis, and draws on more than one approach, method and scientific design, has been interviewed a number of experts in the Directorate Maysan's water Identify the weaknesses and strengths of the Directorate, the research has rea

Phosphorus and dye (direct black) removal for small – scale wastewater applications were investigated using oven dried alum sludge (ODS).The use of alum sludge not only provides a low cost technique but also reduces the hazard and the cost related to the disposal of large amount of alum sludge. Phosphorus and dye removal exceeds 90% for all operating conditions applied in the research.
The residuals generated during the treatment of wastewater were further tested to study the possibility of aluminum leaching from oven dried alum sludge during the adsorption of phosphorus and dye. These tests observed a reduction in aluminum leaching indicating a lower risk imposed on land and surface water based on disposal options rather than on al

Anastrozole (ANZ) is considered constitute of the fourth –generation of Non–steroidal aromatase blockage, ANZ has use for hormone receptor positive breast cancer in postmenopausal women. The serious side effects of ANZ including, vaginal dryness, hot flashes, irritability, breast tenderness and un–stability in circulation.

Nanostructured lipid carriers (NLCs) have recently emerged as a multifunctional platform for drug delivery in cancer therapy.

Five formula were composed of (200 mg of glyceryl monostearate, 40 mg of oleic acid , 1% (w/w) Tween 80, 1% (w/w) Poloxamer 407, 1% (w/w) soy lecithin and Vitamin E Polyethylene Glycol Succinate.

The mean particle size, polydispersity index, zeta potential, entrapme

A field trial was conducted at Abu-Ghraib research station , Baghdad , Iraq . The objectives were to study the effect of nitrogen fertilizer and planting space on the performance of rape seed. A split-plot in a randomized complete of block design with three replications were used. Five levels of nitrogen fertilizer ( 120,160,200,240,280 Kg / ha ) were assigned to main plots, where as planting space in sub-plots. The result obtained confirmed that 280,240 kg / ha nitrogen maximized seed yield 1.830 , 1.773 ton/ha, oil yield,0.843,0.824 ton/ha .Results showed that planting space 30 cm produced the highest seed yield 1.90 ton / ha and oil yield , 0.884 ton / ha . Interactions between nitrogen fertilizer and p

Recently, young people have shown a desire to keep cats as pets, despite being threatened with health problems including toxoplasmosis. Therefore, the current study was aimed to detect toxoplasmosis infections among of volunteers students as well as spreading health awareness among students and knowledge about the importance of this disease. Prevalence rate and effects of liver functions were tested by measured levels of Aspartate aminotransferase (AST) and Alanine aminotransferase (ALT) enzymes while the OnSiteToxo IgG/IgM combo rapid test was used in the diagnosis of the disease. The blood samples were collected from 76 volunteers (35 male and 41 female). The results showed that, the total percentage of infections was 27.6% and all infect

A field trial was conducted at Abu-Ghraib research station , Baghdad , Iraq , during the autumn season of 2006. The objectives were to study the effect of nitrogen fertilizer and planting space on the performance of rape seed. A split-plot in a randomized complete of block design with three replications were used. Five levels of nitrogen fertilizer ( 120,160,200,240,280 Kg / ha ) were assigned to main plots, where as planting space in sub-plots. The result obtained confirmed that 280,240 kg / ha nitrogen maximized seed yield 1.830 , 1.773 ton/ha, oil yield,0.843,0.824 ton/ha .Results showed that planting space 30 cm produced the highest seed yield 1.90 ton / ha and oil yield , 0.884 ton / ha . Interactions be

Parasitological investigation of piscivorous birds in Al-Hammar marsh south of Iraq during December-February 2004 and December 2005 were revealed that water birds infected with five nematode species, which belong to three different superfamilies, Desmidocercella numidica (Seurat, 1920) (Superfamily: Aproctoidea) from three piscivorous birds including Grey heron Ardea cinerea, Bittern Botaurusstellaris, and small white heron Ardeola ralloides; Avioserpens sp. 1 and Avioserpens sp. 2 (Superfamily: Dracunculoidea) from small bittern Ixobrychus minutus and black glossy ibis Plegadisfalcinellus respectively; Baruscapillaria sp. and Baruscapillarinae gen. sp. (Sup

Some metal ions (Mn+2, Co+2, Ni+2, Cu+2,Zn+2 and Cd+2) complexes of quodridentats Schiff base derived from (2-hydroxy benzaldehyde and 4,4'-methylenedianiline as primary ligand and 3-picoline (3-pic) secondary ligand have been synthesized and characterized on the basis of their 1H ,13C-NMR, FT-IR, UV-Vis spectroscopy, conductivity measurements, elemental analysis, and magnetic moments, metal to ligands ratio in all complexes has been found to be (1:1:2) (M:Schiff base:3-pic), Schiff base behaves as neutral tetra dentate ligand with (N2,O2) system from the results obtained, the following general formula has suggested for the prepared complexes [M+2(2-mbd)(3-pic)2] and octahedral stereochemistry, Where M+2 = (Mn , Co , Ni , Cu , Zn and Cd), 2