The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

After the success of the reforms Keynesian save the capitalist system from collapse and to apply the concepts of state intervention in economic activity in order to revive aggregate demand to achieve the purposes of macro-economic policies which draw their scope of economic (John Keynes) theory of effective demand, which created the new role of the state away from the classical concepts. Valley transmission role of the State of (State Guardian) to the process of state overlapping that increased and social functions have become responsible for raising the standard of living of classes with limited incomes, in particular, and the rest of the classes in general, through the expansion of the delivery of public servic

The research aims to study the effect of adding (Li2O) to an alkaline glaze containing (K2O, Na2O). Although all the alkaline oxides have common properties, each oxide has something that distinguishes it. The molecular weight of (Li2O) is two times less than that of (Na2O) and three times that of (K2O). Therefore, it is added in small proportions. In addition, it is a very strong flux, so it is not used alone, but rather replaces a part of other alkaline oxides. It was added to an alkali glass that matured at a temperature of 980CO in proportions (2.0,1.4,1.2,0.8,0.4%) instead of (Na2O), using lithium carbonate (Li2CO3) as an oxide source. The glazes mixtures were applied to a white pottery body, and the samples were fired and cooled acc

In regression testing, Test case prioritization (TCP) is a technique to arrange all the available test cases. TCP techniques can improve fault detection performance which is measured by the average percentage of fault detection (APFD). History-based TCP is one of the TCP techniques that consider the history of past data to prioritize test cases. The issue of equal priority allocation to test cases is a common problem for most TCP techniques. However, this problem has not been explored in history-based TCP techniques. To solve this problem in regression testing, most of the researchers resort to random sorting of test cases. This study aims to investigate equal priority in history-based TCP techniques. The first objective is to implement

The deep learning algorithm has recently achieved a lot of success, especially in the field of computer vision. This research aims to describe the classification method applied to the dataset of multiple types of images (Synthetic Aperture Radar (SAR) images and non-SAR images). In such a classification, transfer learning was used followed by fine-tuning methods. Besides, pre-trained architectures were used on the known image database ImageNet. The model VGG16 was indeed used as a feature extractor and a new classifier was trained based on extracted features.The input data mainly focused on the dataset consist of five classes including the SAR images class (houses) and the non-SAR images classes (Cats, Dogs, Horses, and Humans). The Conv

Sheikh Hanafi was born in one of the popular shops of Baghdad with interlocking social relations, and had a profound impact this camp where his talents in the first Venco loving to Mahalah and Baghdad and was born with this development since his days looked forward to the folklore and folk. In the middle of his youth, including authoring loves the heritage of folk legacies began in motion, from Baghdad, books, articles, research has brought him wide acclaim were not possible without the seriousness and diligence, independence and self-Asamath that mushroom on them
The trip was one of his tools in the scientific fame has gone to many Eastern and Asian countries and visited religious and literary institutes and delivered the lectures an

Found through the study of tissues Alnbarh and domestic focus where a direct impact on the development of the larvae mature into pupae and then to adults appeared to clay soils have a negative impact more than sandy soil at different concentrations salt where as it turns out that the percentage of evolution fly larvae worm Lhalzonnih of the ancient worldadult to have reached more than 80%

Spinach, Spinacia oleracea L is a popular vegetable belonging to the family Chenopodiaceae. This study was concerned with extraction of compounds in Iraqi spinach leaves, preliminary phytochemical evaluation, identification of two biological important flavonols, quercetin and kaempferol in spinach leaves and evaluation of the protective effect of aqueous spinach extract on methotrexate (MTX) induced hepatotoxicity in rats. The percentage yield of extraction procedure, identification of spinach by chemical tests and identification of flavonols by thin layer chromatography (TLC) and High performance liquid chromatography (HPLC) were fully described in this study. The results indicate that the percentage of quarce

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

  The role of the public sector- Investment customizations-  economic embargo -  The role of the private sector - Coexistence between the public and private sectors -   Ratio of growth