The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

Biological samples of mother's milk were collected from Iraqi southern provinces(Basrah,Messan,al-Muthana,Thikar)and Baghdad province to measure uranium concentration of the samples by using track technique of fission fragments as a result from uranium atom fission with thermal neutrons from neutrons source 24 I Am-Be with activity 16Ci and neutron flux of 5000 n/cm2.s on using nuclear track detector CR-39 It was found that the high percentage of depleted uranium concentration on the samples from Muthana province , which accounted as 4.183ppm therefore the samples was taken from the provinces (Thikar,Basrah,Baghdad),which was accounted the depleted uranium concentration as following (1.243,2.172,2.875) ppm respectively, with appear a small

This paper attempts to shed light on the most influential factors in the importance of religious buildings were destroyed because of the recent war due to the control of terrorist gangs of ISIS over the city of Mosul, and to prioritize their reconstruction and their role in reviving the historical center of Mosul.

The research’s problem emerged in the lack of knowledge about the identifying the most influential factors in the importance of religious buildings and utilizing them to prioritize their reconstruction. This study aims to analyze the factors influencing the importance of religious buildings using the Expert Choice software through the Analytic Hierarchy Process (AHP) to reach an analysis of their weights and propose p

The aim of this research is to measure and analyze the gap between the actual reality and the requirements of the environmental management system in the middle refineries company/refinery cycle according to ISO14001: 2015, as well as to measure the availability of a clean production strategy and test the relationship and impact between the availability of the requirements of the standard and a clean production strategy for the actual reality in the company.

The research problem was determined by the extent to which the requirements of the environmental management system are applied according to ISO14001: 2015 in the middle refineries company? To what extent are the required clean production strategies ava

Nanoceria have shown numerous unique characteristics, such as biocompatibility and are excellent agents for biological applications. The aim of this study is to investigate cerium oxide nanoparticles for 2, 2- diphenyl-1-picryl-hydrazyl-hydrate (DPPH) free radical scavenging activity and their ability to offer protection against ionizing radiation. In vitro antioxidant activity study of nanoceria particles has shown good free radical scavenging activity for DPPH radical assayed within a concentration range of 0.01 to 0.05 g/l, at higher concentrations of nanoparticles showed reverse trend in absorbance and inhibition indicating this finite rang of concentration is suitable for scavenging free radicals, also nanoparticles were found to ha

In this research, the covariance estimates were used to estimate the population mean in the stratified random sampling and combined regression estimates. were compared by employing the robust variance-covariance matrices estimates with combined regression estimates by employing the traditional variance-covariance matrices estimates when estimating the regression parameter, through the two efficiency criteria (RE) and mean squared error (MSE). We found that robust estimates significantly improved the quality of combined regression estimates by reducing the effect of outliers using robust covariance and covariance matrices estimates (MCD, MVE) when estimating the regression parameter. In addition, the results of the simulation study proved

The charge density distributions of 10 B nucleus are calculated using the
harmonic oscillator wave functions. Elastic and inelastic electron scattering
longitudinal form factors have been calculated for the similar parity states of 10B
nucleus where a core of 4He is assumed and the remaining particles are
distributed over 3/ 2 1p and 1/ 2 1p orbits which form the model space.
Core-polarization effects are taken into account. Core-polarization effects are
calculated by using Tassie model and gives good agreement with the measured
data.

The use of ultraviolet rays is one of the methods of treating surface contamination of many foods especially pickles. however, there are some side effects to its use, especially in high percentage oil food products, it is necessary to determine the appropriate doses and time periods to avoid deterioration of its oil physicochemical characteristics. this study was conducted to see the effect of ultraviolet rays 15W on some chemical properties of olive oil when using it to preserve green olive pickles, treated for 5, 10 and 15 min daily. green olive fruits Iraqi variety (al-ashrasi), in season (2020-2021) were pickled using Spanish style, the best time period to pr

Applications of remote sensing are important in improving potato production through the broader adoption of precision agriculture. This technology could be useful in decreasing the potential contamination of soil and water due to the over-fertilization of agriculture crops. The objective of this study was to assess the utility of active sensors (Crop Circle™, Holland Scientific, Inc., Lincoln, NE, USA and GreenSeeker™, Trimble Navigation Limited, Sunnyvale, CA, USA) and passive sensors (multispectral imaging with Unmanned Arial Vehicles (UAVs)) to predict total potato yield and phosphorus (P) uptake. The experimental design was a randomized complete block with four replications and six P treatments, ranging from 0 to 280 kg P ha−1, as

Buildings such as malls, offices, airports and hospitals nowadays have become very complicated which increases the need for a solution that helps people to find their locations in these buildings. GPS or cell signals are commonly used for positioning in an outdoor environment and are not accurate in indoor environment. Smartphones are becoming a common presence in our daily life, also the existing infrastructure, the Wi-Fi access points, which is commonly available in most buildings, has motivated this work to build hybrid mechanism that combines the APs fingerprint together with smartphone barometer sensor readings, to accurately determine the user position inside building floor relative to well-known lan