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

Autoimmunity is a philosophical term that enhances the fields of life-sciences, and links out to the unnatural behaviour of an individual. It is caused by the defenses of an organism that deceive its own tissues. Obviously, the immune system should protect the body against invading cells with types of white blood cells called antibodies. Nevertheless, when an autoimmune disease attacks, it causes perilous actions like suicide. Psychologically, Jacques Derrida (1930-2004) calls autoimmunity a double suicide, because it harms the self and the other. In this case, the organ disarms betraying cells, as the immune system cannot provide protection. From a literary perspective, Derrida has called autoimmunity as deconstruction for over forty years

This paper has been taken out of a PhD dissertation titled "features of the political of Ali Al-Wardi" by the student Nahid Jaber Hassan .It was supervised by assistant professor Dr. Amer Hassan Faiyadh. Ali Al-Wardi (1913-1995) is a brilliant Iraqi Scientist. He wrote many scientific books. He created so many en lighted societal thoughts. Concerning the political affairs, Al-wardi presented opinions concerning the Iraqi Society based on the tri-concepts (The individual to be a good citizen, the society to be civic and the state to be modern). This paper is concerned with the uncovering of the concepts of authority and the state in the thinking's of Ali alwardi .He considered those variables as the basis of the tri-dimensional political

The pre - equilibrium and equilibrium double differential cross
sections are calculated at different energies using Kalbach Systematic
approach in terms of Exciton model with Feshbach, Kerman and
Koonin (FKK) statistical theory. The angular distribution of nucleons
and light nuclei on 27Al target nuclei, at emission energy in the center
of mass system, are considered, using the Multistep Compound
(MSC) and Multistep Direct (MSD) reactions. The two-component
exciton model with different corrections have been implemented in
calculating the particle-hole state density towards calculating the
transition rates of the possible reactions and follow up the calculation
the differential cross-sections, that include MS

There are many techniques that can be used to estimate the spray quality traits such as the spray coverage, droplet density, droplet count, and droplet diameter. One of the most common techniques is to use water sensitive papers (WSP) as a spray collector on field conditions and analyzing them using several software. However, possible merger of some droplets could occur after they deposit on WSP, and this could affect the accuracy of the results. In this research, image processing technique was used for better estimation of the spray traits, and to overcome the problem of droplet merger. The droplets were classified as non-merged and merged droplets based on their roundness, then the merged droplets were separated based on the average non-m

The evolution of thought, planning for Urban Communities in the second half of the twentieth century, through several successive stages. He was thought of planning urban communities depends on identifying the general plan for land uses of the project area as a basis for drawing charts the physical, social, economic, and put the general plan for land uses based on the terms of reference set by the number of experts in the ministries and agencies. I have lived cities in the Arab-Muslim region, during the transition period the natural and historic environment, urban, sophisticated balanced ways mentioned in the cultural, social, inspired by the teachings of Islam and the customs and traditions of the Arab social, put forth a set of

Abstract Drug addiction is considered a criminal behavior, which led the Iraqi legislator to prohibit and criminalize it, imposing penalties on those who use or even approach it. This aims to limit its presence in Iraq and reduce unethical behaviors, leveraging the divine prohibition to curb it. The legislator also encourages media organizations to raise awareness about the dangers of this substance, which has contributed to reducing the phenomenon of drugs in Iraq.

Receipt Date:10/11/2021 Acceptance Date:29/12/2021 Publication Date:31/12/2021

This work is licensed under a Creative Commons Attribution 4.0 International License.

The study aimed to clarify the conceptual explanations and the theoretical rooting of the concept of the populist phenomenon. And explore the political and cultural implications and connotations contained in populist political discourse. And to stand on the foundations and meanings on w