Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

Moisture damage is described as a reduction in stiffness and strength durability in asphalt mixtures due to moisture. This study investigated the influence of adding nano silica (NS) to the Asphalt on the moisture susceptibility of hot-mix-asphalt (HMA) mixtures under different aging conditions. NS was mixed with asphalt binder at concentrations of 2%, 4%, and 6% by weight of the binder. To detect the microstructure changes of modified Asphalt and estimate the dispersion of NS within the Asphalt, the field emission scanning electron microscope (FE-SEM) was used. To examine the performance of Asphalt mixed with NS at different aging stages (short-term and long-term aging), asphalt mixture tests such as Marshall stability,

The design of fabrics and fashion is manifested by aesthetic advantages betting with the movement of society in its quest to develop as an independent art in itself that is linked to the values and aesthetic concepts of other arts and what appears in them of intellectual systems calling for renewal and modernity. Which brought about a wide change in public taste, as well as a desire for innovation . Which made fashion an interesting aesthetic phenomenon and taste is always subject to change constantly to comply with the social variables that occur in human life, as the fashion that appears in a certain era of time and takes a great distance from spreading as something new and out of the ordinary is in fact the fruit of the development of

The research in Islamic history is considered a title for the glory of the nation and a mirror for the intellectual and mental maturity of the men of the Islamic state who played an important role in saving humanity from darkness to light and from ignorance to knowledge and to show their position in building the Islamic state, and to highlight the importance of their conquests of neighboring cities and the expansion of Islam, and for this reason they appear The importance of writing on the topic (The Battle of Dumat al-Jandal and its impact on the era of the Prophethood and the Rightly Guided Caliphate). The reason for choosing this topic was to show the status of Dumat al-Jandal and its importance in the Islamic state and its great role

Uranium concentrations in soil were determined for ten locations in Salahdin governorate using CR-39 track detector, fission fragments track technique was used, the nuclear reaction of nuclear fission fragments obtained by the bombardment of 235U with thermal neutrons from (Am-Be) neutron source with flux (5000n.cm-2.s-1), the concentration values were calculated by a comparison with standard samples. The results of the measurements show that the uranium concentration in soil samples various from 0.42±0.018ppm in Beji province to 0.2±0.014 ppm in Tooz province with an average (0.31±0.08ppm), the values of uranium concentration in all samples are within the permissible limits universally.

The diversity of cultures is still the title of an Iraqi specificity that gave the society a diversity and this is reflected in the journalistic reality with the changing of the political system generate a new political and ideological life that differs from what is prevailed during the decades. However, its exacerbation of the degree of division is an additional duty for the press as a cultural platform and a knowledge bridge that contributes to the process of dialogue, addressing the differences, establishing a politically homogeneous structure through the state and socially by uniting all components of society and working to raise public awareness of the importance of national belonging to build a modern state. Cultural diversity is a

In today's cities, it is easy to see large numbers of vacant lands and unused abandoned sites in downtown areas that are not only ugly but also potentially becoming fertile ground for criminal activities that endanger residents and visitors and contribute to the further degradation of neighborhoods,

can provide reuse of spaces Neglected opportunities to reshape the appearance of the city and to improve the city center for its users that the presence of many neglected sites, whether they were abandoned buildings or sites for destroyed buildings in Mosul after the war on ISIS and with large areas amid the urban fabric led to the emergence of the research problem is (lack of urban planning to reactivate abandoned sites within the ci

There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio

The current research aims to test the relationship of the entrepreneurial leadership and its factors (strategic factors, communication factors, personal factors, motivational factors) in managing the organizational crisis and its stages (detection of warning signs, readiness and prevention, containment of damages, restoration of activity, learning) among a sample of companies of the Ministry Water resources (Al-Fao State Company for the implementation of irrigation projects, Al-Rafidain Company for the implementation of dams, Iraq Company for the implementation of irrigation projects), as well as standing at the level of interest of the research companies in the search variables and their factors and stages, there is no doubt tha