The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

Attitude is an important subject that has attracted researchers and thinkers in organizational theory and organizational behavior because of its great importance in various field studies. Field evidence suggests that individuals in their daily lives or careers respond to specific events through a set of internal tendencies Internal tendencies are negative or positive and systematic. These trends tend to be invisible, not limited to certain boundaries, and involve a significant number of individuals within organizations or society.

 The research aims to identify the impact of trends in the ethics of public service workers for individuals, through a sample of (72) doctors and (60) administrative staff

          The research deal with three variables of exceptional importance to organization business firms. These variables are emotional intelligence, transformational leadership, and organizational performance. The aim of this research is to determine the effect of emotional intelligence and transformational leadership on organizational performance at the banking sector, which is represented by Al-Rafidain Bank. The problem of the research is expressed by many questions related with the nature of the interrelationships and effects among research’s variables. The researcher has depended upon the descriptions - analytical approach. on a random sample of (80 ) managers

Computer models are used in the study of electrocardiography to provide insight into physiological phenomena that are difficult to measure in the lab or in a clinical environment.

The electrocardiogram is an important tool for the clinician in that it changes characteristically in a number of pathological conditions. Many illnesses can be detected by this measurement. By simulating the electrical activity of the heart one obtains a quantitative relationship between the electrocardiogram and different anomalies.

Because of the inhomogeneous fibrous structure of the heart and the irregular geometries of the body, finite element method is used for studying the electrical properties of the heart.

This work describes t

Abstract: An unfavorable complication of root canal is vertical root fracture. The aim of present study is to evaluate the vertical root fracture of treated teeth filled with gutta percha and Resilon obturating material using different sealers. Forty mandibular premolars used in the study. Canals randomly divided into four groups (n=10). Group-A eugenol-based (Endofill) sealer with gutta percha; GroupB epoxy-amine (AH Plus) sealer with gutta percha; Group-C resin-based (Real Seal) sealer with Resilon; or Group-D epoxide-based (Perma Evolution) sealer with gutta percha. Roots mounted vertically in cold cure acrylic blocks and subjected to vertical loading with a crosshead speed of 1mm ̸min. The point at which fracture of the roots occurred

The production function forms one of the techniques used in evaluation the  production the process for any establishment or company, and to explain the importance of contribution of element from the independent variable and it's affect on the dependent variable. Then knowing the elements which are significant or non-significant on the dependent variable.

    So the importance of this study come from estimating the Cobb-Douglas production function for Al- Mansoor General Company for Engineering industries in Iraq during the period (1989-2001)

     To explain the importance which effects the independent variable such as
(N

A winglet is devices attached at the wing tips, used to improve aircraft wing efficiency by reduction influence wing tips vortices and induct drag, increasing lift force at the wing tips and effective aspect ratio without adding greatly to the structural stress and weight in the wing structure. This paper is presented three-dimensional numerical analysis to proposed modification swept back wing by adding Raked winglets devices at the main wing tips belong the two seat trainer aircraft type Aermacchi Siai S211 by using Fluent ANSYS 13 software. CFD numerical analysis process was performed at the same flight boundary conditions indifferent wing angle of attacks with constant air flow velocity V∞ =50 (m/sec), ambient pressure Po=101325 (P

This research deals with issues of peaceful coexistence in foreign satellite channels directed in the Arabic language, trying to get acquainted with the most prominent of these topics dealt with the programs subject to analysis and the method of dealing with them and the most used journalistic arts in that.

The research adopted the descriptive approach and the method of content analysis for the purpose of studying the research community represented by the program «Shabab Talk» “Youth Talk” in the German channel Deutsche Welle (DW) and the program «Beina Sam wa Amar» “between Sam and Ammar” in the American free channel, by designing the content analysis form to subject

Abstract:

The main objective of the research is to build an optimal investment portfolio of stocks’ listed at the Iraqi Stock Exchange after employing the multi-objective genetic algorithm within the period of time between 1/1/2006 and 1/6/2018 in the light of closing prices (43) companies after the completion of their data and met the conditions of the inspection, as the literature review has supported the diagnosis of the knowledge gap and the identification of deficiencies in the level of experimentation was the current direction of research was to reflect the aspects of the unseen and untreated by other researchers in particular, the missing data and non-reversed pieces the reality of trading at the level of compani

ABSTRACT

This research aim to measure the critical success factors for total quality management applications, in order to know the key and important role played by these factors at applying the total quality management through a comparative study conducted in a number of a private colleges.

The research problem posed a set of questions, the most important ones are: Are the colleges (sample of research) aware of the critical success factors at applying the total quality management? What is the availability of the critical success factors at the work of the colleges (sample of research)? 

What are the critical success factors in the work of the researc