Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

It is well known that the rate of penetration is a key function for drilling engineers since it is directly related to the final well cost, thus reducing the non-productive time is a target of interest for all oil companies by optimizing the drilling processes or drilling parameters. These drilling parameters include mechanical (RPM, WOB, flow rate, SPP, torque and hook load) and travel transit time. The big challenge prediction is the complex interconnection between the drilling parameters so artificial intelligence techniques have been conducted in this study to predict ROP using operational drilling parameters and formation characteristics. In the current study, three AI techniques have been used which are neural network, fuzzy i

Corncob is an agricultural biomass waste that was widely investigated as an adsorbent of contaminants after transforming it into activated carbon. In this research carbonization and chemical activation processes were achieved to synthesize corncob-activated carbon (CAC). Many pretreatment steps including crushing, grinding, and drying to obtain corncob powder were performed before the carbonization step. The carbonization of corncob powder has occurred in the absence of air at a temperature of 500 °C. The chemical activation was accomplished by using HCl as an acidic activation agent. Fourier transform infrared spectroscopy (FT-IR), scanning electron microscopy (SEM), X-ray diffraction (XRD), and Brunauer–Emmett–Teller (BET) facilitate

Background: Currently there are four general approaches to correct refractive errors: refractive corneal surgery, crystalline lens surgery and implantation of an intraocular lens in anterior or posterior chamber. Aim: To evaluate the predictability, safety and stability of toric phakic implantable collamer lens implantation to correct moderate to high myopic astigmatism. Methods: Sixty eyes of 40 patients underwent implantation of a toric implantable collamer lens (V4c design) in the Eye Specialty Private Hospital, Baghdad, Iraq were studied. The mean spherical refraction was -11.32±3.17 diopter (D) with a range of -6.00 to -18.00 D and a mean cylinder of -2.61±1.16 with range of -1.00 to -5.50 D. The outcome measures that evaluat

Herbal remedies are used in induction of lactation. In view of that .Borage Officinalis was employed to ensure an abundant milk supply or rectify milk insufficiency .However, this remedy has not been scientifically tested .The animals were treated with the aqueous extract of Borage Officinalis flowers at a daily concentration of 100 mg / kg body weight /ml for each rat through Oro-gastric tube for 14 days. Animals were subdivided into subgroups according to their physiological status. Mammary glands of these animals were processed for histological, histochemical and immunohistochemical studies. Parameters indicated that the aqueous extract of Borage Officinalis flowers induced lactogenesis in the mammmary glands of virgin and pregnant rats

Humanoids or bipedal robots are other kinds of robots that have legs. The balance of humanoids is the general problem in these types when the other in the support phase and the leg in the swing phase. In this work, the walking pattern generation is studied by MATLAB for two types of degrees of freedom, 10 and 17 degrees of freedom. Besides, the KHR-2HV simulation model is used to simulate the experimental results by Webots. Similarly, Arduino and LOBOT LSC microcontrollers are used to program the bipedal robot. After the several methods for programming the bipedal robot by Arduino microcontroller, LOBOT LSC-32 driver model is the better than PCA 96685 Driver-16 channel servo driver for programming the bipedal walking rob