The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

In this work, ZnO quantum dots (Q.dots) and nanorods were prepared. ZnO quantum dots were prepared by self-assembly method of zinc acetate solution with KOH solution, while ZnO nanorods were prepared by hydrothermal method of zinc nitrate hexahydrate Zn (NO3)2.6H2O with hexamethy lenetetramin (HMT) C6H12N4. The optical , structural and spectroscopic properties of the product quantum dot were studied. The results show the dependence of the optical properties on the crystal dimension and the formation of the trap states in the energy band gap. The deep levels emission was studied for n-ZnO and p-ZnO. The preparation ZnO nanorods show semiconductor behavior of p-type, which is a difficult process by doping because native defects.

The major objectives of this research are to analyze the behavior of road embankments
reinforced with geotextiles constructed on soft soil and describe the finite element analysis by using
ANSYS program ver. (5.4). The ANSYS finite element program helps in analyzing the stability of
geo- structure (embankment) in varied application of geotextiles reinforcement to enhance the best
design for embankment.
The results of analysis indicate that one of the primary function of geotextiles reinforcement was to
reduce the horizontal displacement significantly. With the inclusions of reinforcement, the horizontal
displacement reduced by about (81%), while the vertical displacement reduced by (32%). The effect
of geotextiles

This study on the plant of Ain –AL Bason Catharanthus roseous showed the ability of callus cells that is produced by In Vitro culture technique and transformed to the accumulated media (MS 40gm/L sucrose ,2gm/L IAA Indole acetic acid , 0.5gm/L Tryptophan) to produce Vinblastine and Vincristine compounds. Extraction, purification and quantitive determination of Vinblastine and Vincristine compounds using High performance liquid chromatography technique (HPLC)were carried out. The results showed that the highest concentration of Vinblastine and Vincristine compounds were ( 4.653,12.5 (ppm /0.5 dry Wight respectively from transformed callus cells from MS 40 gm /L sucrose , 2 gm / L NAA Naphthaline acetic acid .

The general objective of the research is to better understand changes in land cover and their impact on climatic factors by measuring changes in land cover for the Baghdad city for the period 1999-2021 and evaluating changes in land cover and measuring changes in climatic factors (relative humidity and evaporation). This study from 1999 to 2021 and in two different seasons: the April of the growing season and August the dry season. When using the supervised classification method to determine the differences, the results showed remarkable changes, the study showed the spatial variations in LC from 1999 to 2021 as follows: increase in the vegetation and water bodies during April and decrease this in August while the soil and built up decreas

The green method was chosen for the preparation of nano iron oxide due to its simplicity, ease of preparation, and purity, compared to other methods. Nano iron oxide was made using a substance that causes precipitation and a coating from the alcoholic extract of orange leaves from Iraq. It was examined structurally and spectrally using several techniques, including X-ray diffraction, Fourier transform infrared spectroscopy, field-emission scanning microscopy (FESEM), energy-dispersive X-ray spectroscopy, and UV-Vis spectroscopy. The diagnosis proved that the nano iron oxide was successfully prepared in a spherical form and with an average size of 71.1 nm. The nano iron oxide particles were tested for their ability to remove crystal

By- products of corn starch industry were used to prepare media for propagation the lactic acid bacteria as a natural auxotroph. The by- products used were the corn steep water (S) and gluten extract (G) after a proper treatment to get them ready for media preparation. The results showed that it was possible to replace the peptone and meat extract by gluten extract in MRS medium. The growth was approximately similar to that obtained in standard MRS media. Corn steep water (S) was used as well and the growth enhanced by including Tween – 80 at 1% level. The later media named MZ, which was superior for growing standard and local strains and starters. The MZ medium modified by adding acetate and glacial acetic acid similarly to