The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

The current research is a spectroscopic study of Coumarin 334 dissolved in methanol. The range of concentrations of the prepared stock solution was (3.39x10^-9 to 2.03x10^-8) M. Some optical characteristics of this dye were investigated such as absorbance and transmission spectra, absorption coefficient, refractive and extinction coefficients, oscillation and dispersion energies, and energy band gap. The absorbance spectra were recorded at 452 nm using Broad Band Cavity Enhanced Absorption Spectroscopy (BBCEAS) which depends on increasing the path length of the traveling light from the source to the detector. The minimum absorbance amount was 0.07 with a low concentration of 3.39x10^-9 M. As a result, the ot

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

Rotaviruses, a major cause of gastroenteritis in children worldwide accounts for around half a million deaths annually. Vaccine against the virus has been recommended by the WHO to be involved in the national immunization program.To evaluate the genetic characterization of rotavirus among children with acute gastroenteritis in Babylon province is warranted. Children complained of diarrhea with rotavirus infection detected in their stool were involved in the study. The age range was 10 months to 60 months and with retrogradechecking of rotavirus vaccine history. Rotavirus genotypes were detected by reverse transcription-polymerase chain reaction (RT-PCR).A total number of 40 children with rotavirus gastroenteritis were used to examine the

The research has tackled about an important transformation within the whole region of middle east, especially there were more challenges which revealed under the huge pivotal interests of global powers that ruled the new world order by United states of America ; being very affected over the international and regional relations than any situations appeared previously within political realities. So that, many of variables inside the international scene which happened during of this period of contradicting strategic policies by the process of reforming and restructuring of difficult equations that imposed by international and regional allies and blocs . This article had concentrated over various strategic and political studies which reflect

The nonlinear refractive (NLR) index and third order susceptibility (X3) of carbon quantum dots (CQDs) have been studied using two laser wavelengths (473 and 532 nm). The z-scan technique was used to examine the nonlinearity. Results showed that all concentrations have negative NLR indices in the order of 10−10 cm2/W at two laser wavelengths. Moreover, the nonlinearity of CQDs was improved by increasing the concentration of CQDs. The highest value of third order susceptibility was found to be 3.32*10−8 (esu) for CQDs with a concentration of 70 mA at 473 nm wavelength.

Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models

In this study the Entrance Surface Dose (ESD) received by pediatrics patients undergoing chest, abdomen and skull X-ray examinations was estimated. The study was conducted in two hospitals in Najaf city where three radiographic systems were considered. The study participants were classified into four age groups 0-1 ,  1-5 ,  5-10  and  10-15  years. Calculations were performed using exposure factors, kVp, mAs and focal-skin distance, together with patient data age. The ESD was calculated for the involved patients who underwent an Antero-posterior (AP) chest, abdomen and skull X-ray examination. The resulted data were analyzed and compared with international dose references. For all studied radiographic examinations and all X-ray mac

An experimental and theoretical investigation of three phase direct contact heat transfer by evaporation of refrigerant drops in an immiscible liquid has been carried out. Refrigerant Rl2 and R134a were used for the dispersed phase, while water and brine were the immiscible continuous phase. A numerical analysis is presented to predict the temperature distribution throughout the circular test column radially and axially is achieved. Experimental measurements of the temperature distribution have been compared with the numerical results and are discussed .A comparison between the experimental and theoretical results showed acceptable agreement and applicability of the derived equations. Comparison with other related work showed similar beh

The Iraqi-Kuwaiti relations represent a great issue for the Arab-Arab relations. This relation is characterized by specificity for the tension since the foundation of the State of Kuwait until late. There are many factors that prevented the fulfillment of the aspiration towards the development of the relations, perhaps the most important of which is the issue of Mubarak Great Port which is a difficult issue as far as the relation between the two states is concerned. One year after Iraq put the cornerstone of the Great Faw Port. This is considered as the most important hurdle in front of constructing the relations with the neighbor Kuwait