The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

To develop a petrol engine so that it works under the bi-engine pattern (producer gas-petrol) without any additional engine modifications, a single-point injection method inside the intake manifold is a simple and inexpensive method. Still, it leads to poor mixing performance between the air and producer gas. This deficiency can cause unsatisfactory engine performance and high exhaust emissions. In order to improve the mixing inside the intake manifold, nine separate cases were modelled to evaluate the impact of the position and angle orientation inside the intake manifold on the uniformity and spread of the mixture under AFR=2.07. A petrol engine (1.6 L), the maximum engine speed (8000 rpm), and bi-engine mode (petrol-producer ga

Baghdad governorate has many areas of distinctive architectural and architectural character, which are heritage and valuable areas that we must preserve and take care of. But we see many manifestations of it, which have a negative impact on buildings, areas and roads, so that they distort the view and thus lead to visual pollution in general. The research examined the visual pollution from random advertising, which stretched buildings, walls, electricity poles and sidewalks. The study covered different areas of al-Karkh and al-Rassafa (Jadreya Bridge, Nation Square, Jordan Square, alkindy Street)Most of the distortions were the result of non-removable posters, Handwriting, election candidate adve

This study was conducted in the poultry field of the Department of Animal Production/ College of Agricultural Engineering Sciences / University of Baghdad for the period from 42 days. Aiming to know the effect of using shrimp waste powder (Metapenaeus Affinis) and enzyme in broilers diet on physiological and microbial performance and indicators of fat oxidation in meat. 250 one-day-old ROSS308 chicks were used. The chicks were fed on diets containing shrimp waste treated with enzyme and not treated with protease enzyme by 0,4,6 %. The experiment included five treatments, with 5 replicates for each treatment, and each replicate contained 10 birds. The results showed a significant decrease (P≤0.05) in the concentration of ALT and AS

The Objective of the research is to identify the Strategic Vigilance and effect in the Managerial Decision Quality, by knowing the interest of the organization influence the Strategic Vigilance in the Managerial Decision Quality, adopted four dimensions of the Strategic Vigilance is (Environmental Vigilance, Commercial, Competitiveness & Technology) to indicate the extent individually and collectively impact in the Managerial Decision Quality, The questionnaire was used as a main tool to survey the views of a sample of 45 managers, was named Supreme Judicial Council society for research, and the statistical program SPSS, and research found a clear positive impact dimensions Strategic Vigilance in the Manageri

Abstract. Full-waveform airborne laser scanning data has shown its potential to enhance available segmentation and classification approaches through the additional information it can provide. However, this additional information is unable to directly provide a valid physical representation of surface features due to many variables affecting the backscattered energy during travel between the sensor and the target. Effectively, this delivers a mis-match between signals from overlapping flightlines. Therefore direct use of this information is not recommended without the adoption of a comprehensive radiometric calibration strategy that accounts for all these effects. This paper presents a practical and reliable radiometric calibration r

The electrical performance of bottom-gate/top source-drain contact for p-channel organic field-effect transistors (OFETs) using poly(3-hexylthiophene) (P3HT) as an active semiconductor layer with two different gate dielectric materials, Polyvinylpyrrolidone (PVP) and Hafnium oxide (HfO2), is investigated in this work. The output and transfer characteristics were studied for HfO2, PVP and HfO2/PVP as organic gate insulator layer. Both characteristics show a high drain current at the gate dielectric HfO2/PVP equal to -0.0031A and -0.0015A for output and transfer characteristics respectively, this can be attributed to the increasing of the dielectric capacitance. Transcondactance characteristics also studied for the three organic mater