In the present study, an attempt has been to develop a new water quality index (WQI) method that depends on the Iraqi specifications for drinking water (IQS 417, 2009)  to assess the validity of the Euphrates River for drinking by classifying the quality of the river water at different stations along its entire reach inside the Iraqi lands. The proposed classifications by this method are: Excellent, Good, Acceptable, Poor, and Very poor. Eight water quality parameters have been selected to represent the quality of the river water these are: Ion Hydrogen Concentration (pH), Calcium (Ca), Magnesium (Mg), Sodium (Na), Chloride (Cl), Sulphate (SO_4), Nitrate (NO_3), and Total Dissolved Solids (TDS). The variation of the water quality p

This research aims to know the intellectual picture the displaced people formed about aid organizations and determine whether they were positive or negative, the researchers used survey tool as standard to study the society represented by displaced people living in Baghdad camps from Shiites, Sunnis, Shabak, Turkmen, Christians, and Ezidis.
The researcher reached to important results and the most important thing he found is that displaced people living in camps included in this survey hold a positive opinion about organizations working to meet their demands but they complain about the shortfall in the health care side.
The research also found that displaced people from (Shabak, Turkmen, and Ezidi) minorities see that internati

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The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

المستخلص : هدفت البحث الحالي إلى بناء برنامج التدخل المبكر نموذج مجموعة المهارات الاجتماعية الفورد بيكر على وفق أساليب معرفية سلوكية، والتعرف على اثر البرنامج في خفض التوحد الافتراضي لدى الأطفال والتحقق من هذا الهدف وضعت الباحثة الفرضية الآتية لا توجد فروق ذو دلالة إحصائية بين متوسط رتب درجات أفراد المجموعة التجريبية في التطبيقين القبلي والبعدي على المقياس (CARS2-QPC). وقد اقتصر البحث الحالي على الأطفال من ذوي

Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles