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

This study is one of the descriptive studies, where the researcher used the survey method, which seeks to provide an accurate and appropriate description of the main and sub-categories of the content of the research for television documentaries on the Iraqi satellite channel, relying on the research questions and objectives to analyze the content of the documentaries according to the approach referred to above. The objectives of the research were summarized to identify the function of the documentary programs in Al-Iraqiya channel to detect the crimes of the former regime, to know the frameworks highlighted by the documentary programs in Al-Iraqiya channel to reveal the crimes of the former regime, to identify the extent of the circ

When the financial resources of individuals and groups available, this will lead to increase the consumption ranges and sometimes reached to excessive especially to the categories that have little awareness about economic importance and its reflections. it seems that consumerism has increased in many countries including Iraq because of many factors, and the most important one is the availability of financial resources as a result of the increase in oil exports as well as the spread of consumption media department at various levels especially.

  The life insurance marketing faces many difficulties because it is not a current tangible commodity, so it needs a planning for promotional activities and data about prospective applicants according to many factors such as age and residence area ​​, marital status and profession to determine the group wich need insurance covers.                                                                    &nb

 The research aims to identify the extent of the impact of non-Iraqi trading of shares in the Iraq Stock Exchange on the overall financial investment in the market size. And it imposes a search and no statistically significant relationship between variable trading non-Iraqis, the size and the total volume of the market and took the search Iraq Stock Exchange sample to search being the only private place to trade securities in Iraq for the period of 2009- 2015 in order to see if there is a positive impact on the size of trading non-Iraqis or not. Search and adopted the annual reports issued by the Iraq Stock Exchange the main conclusion are:

Having a positive effect on the size of the trading of non-Iraqis in the financial vo

Pseudomonas aeruginosa is emerging opportunistic clinical pathogens. Clinical isolates of P. aeruginosaresist wide spectrum of antibiotics and form biofilm. The comparison study between clinical and environmental of P. aeruginosa in terms of biofilm formation and antibiotic resistance is very scanty. Thus, in current study microtiter plate technique was used to measure the biofilm formation by several clinical and environmental isolates. Moreover, the antibiotic susceptibility of these bacteria was evaluated by VITIK 2 techniques. The relationship between the antibiotic susceptibility and biofilm formation was evaluated for clinical and environmental isolates. Clinical and environm

Machine learning has a significant advantage for many difficulties in the oil and gas industry, especially when it comes to resolving complex challenges in reservoir characterization. Permeability is one of the most difficult petrophysical parameters to predict using conventional logging techniques. Clarifications of the work flow methodology are presented alongside comprehensive models in this study. The purpose of this study is to provide a more robust technique for predicting permeability; previous studies on the Bazirgan field have attempted to do so, but their estimates have been vague, and the methods they give are obsolete and do not make any concessions to the real or rigid in order to solve the permeability computation. To

Neonatal sepsis refers to the bacterial bloodstream infections of the newborn during the neonatal period as usually the first twenty-eight days of life. The current study was done in the laboratories of AL-Batool Teaching Hospital for Gynecology and Pediatrics in Baqubah, Diyala Governorate, including 140 blood specimens collected from the neonates admitted to the hospital with suspected sepsis, the ages of the both groups was ranged from 1 day to 28 days. Out of the total cultured samples, 32.14% (45 of 140) were positive and 67.86% (95 of 140) were negative blood culture. 45 of 140 samples were negative to the blood culture chosen as control group. The results showed highest isolates were Coagulase Negative Staphylococcus (CoNS) 19 (42.2%

A new simple, sensitive and inexpensive method has been developed for the spectrophotometric determination of cisapride in pharmaceutical formulation. The turbidimetric method is based on the formation of the ion-pair complex between the drug and bromophenol blue (BPB) in presence of potassium chloride at pH= 2.6, with a maximum absorbance at 520 nm. The calibration graph is linear in the concentration range 5-50µg.ml-1 , with good correlation coefficient (r = 0.9989).The limit of detection was found to be 1.14 µg.ml-1 and no interference was observed from common excipients in the pharmaceutical preparation that contain cisapride with good accuracy and precision.

Carbonate matrix stimulation technology has progressed tremendously in the last decade through creative laboratory research and novel fluid advancements. Still, existing methods for optimizing the stimulation of wells in vast carbonate reservoirs are inadequate. Consequently, oil and gas wells are stimulated routinely to expand production and maximize recovery. Matrix acidizing is extensively used because of its low cost and ability to restore the original productivity of damaged wells and provide additional production capacity. The Ahdeb oil field lacks studies in matrix acidizing; therefore, this work provided new information on limestone acidizing in the Mishrif reservoir. Moreover, several reports have been issued on the difficulties en