The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

A pot culture experiment was conducted at the greenhouse of soil and water resources department in College of Agriculture, University of Baghdad in Abo-Ghraib at season 2009-2010 to investigate the effects of using foliar application of some macro and micronutrients in induce antioxidant enzymes in wheat grown under salt stress . Doar85 planted under three levels of salt stress, and three combinations of foliar application were used from nutrients (K+ Ca) at 3000 and 1500 mg.L-1 respectively, and (Fe + Zn + Mn) at 30, 20, and 10 mg.L-1 respectively , and ( K+ Ca) + (Fe+ Zn + Mn). The results showed that increasing levels of sodium chloride in the irrigation of water significantly increased at p<0.05 level SOD and POD activity

     Pseudomonas aeruginosa produces an extracellular biofilm matrix that consists of nucleic acids, exopolysaccharides, lipid vesicles, and proteins. Alginate, Psl and Pel are three exopolysaccharides that constitute the main components in biofilm matrix, with many biological functions attributed to them, especially concerning the protection of the bacterial cell from antimicrobial agents and immune responses. A total of 25 gentamicin-resistant P. aeruginosa selected isolates were enrolled in this study. Biofilm development was observed in 96% of the isolates. In addition, the present results clarified the presence of pelA and pslA in all the studied isolates. The expression of these genes was very low. Even though all biof

Land snails constitute an important group of mollusks distributed worldwide. This study reports on land snails found in Iraq. A survey of terrestrial gastropods was performed during their activity seasons in gardens, agricultural lands and nurseries in Iraq from March 2022 to September 2023. Fifteen terrestrial snails belonging to seven families were documented. The species Euchondrus michonii (Bourguignat, 1853) was identified and recorded based on several distinct conchological characters for the first time in Iraq. The recently collected specimens, along with those previously recorded in Iraq, were included in this checklist. Essential information on each species is also presented. As there is no previous checklist or study that

The international standing has an impact on the strategic importance of the country in its relations with other regional and international countries. The strategic position of Taiwan has an impact on the US-Chinese relations, as it is one of the most important issues that raise dispute between the two countries. The while the Chinese consider Taiwan is an ancient legacy of their republic, and an integral part of it, the Americans consider it as an area linking the U.S. to the Asia-Pacific region, through which it intends to help its allies (Japan and South Korea). Moreover, Taiwan has huge economic importance as it is one of the largest manufacturers of electronic chips and semiconductors. This fact represents one of the most important issu

This study is directed at investigating the liquefaction potential within earth dams using numerical modelling by two-dimensional finite element analyses method for considering the Makhool earth dam on the Tigris River in Iraq. The effect of peak ground acceleration of 0.02g, 0.04g, 0.06g, and 0.08g is viewed for a shell, and the crest is presented for all scaled earthquake duration 25 s, 50 s, 75 s, and 100 s. The current study program comprises selecting a representative history point within the Makhool earth dam as a case study. Many points were allocated at different locations within the shell and crest to observe the fluctuation in the factor of safety against liquefaction. The seepage analysis results viewed graphically for the operat

   History matching is a significant stage in reservoir modeling for evaluating past reservoir performance and predicting future behavior. This paper is primarily focused on the calibration of the dynamic reservoir model for the Meshrif formation, which is the main reservoir in the Garraf oilfield. A full-field reservoir model with 110 producing wells is constructed using a comprehensive dataset that includes geological, pressure-volume-temperature (PVT), and rock property information. The resulting 3D geologic model provides detailed information on water saturation, permeability, porosity, and net thickness to gross thickness for each grid cell, and forms the basis for constructing the dynamic reservoir model. The dynamic reservoir mo

Background: Fibromyalgia syndrome (FMS) is the
most common rheumatic cause of diffuse pain and
multiple regional musculoskeletal pain and disability.
Objective: is to assess the contribution of serum
lipoprotein (A) in the pathogenesis of FMS patients.
Methods: One hundred twenty two FMS patients
were compared with 60 healthy control individuals
who were age and sex matched. All FMS features and
criteria are applied for patients and controls; patients
with secondary FMS were excluded. Serum
Lipoprotein (A): [Lp(A)], body mass index (BMI), &
s.lipid profile were determined for both groups.
Results: There was a statistical significant difference
between patients &controls in serum lipoprotein