تم في هذا البحث دراسة انموذج متعدد المستوى (انموذج التجميع الجزئي) الذي يعد احد اهم النماذج واسعة الاستعمال والتطبيق في تحليل البيانات التي تتصف بكون المشاهدات فيها تأخذ شكلاً هرمياً او هيكلياً, اذ تم استعمال نماذج التجميع الجزئي وتم تقدير معلمات نماذج التجميع الجزئي (الثابتة والعشوائية) وذلك باستعمال طريقة الامكان الاعظم الكاملة FML وتم اجراء مقارنة بين افضلية هذه النماذج في الجانب التطبيقي الذي تضمن ال

The research aims to:

1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists

استخدام سلاسل ماركوف في التعرف على تعقبات الحامض النووي DNA

تهدف هذه الدراسة إلى محاولة التعرف على اثر كل من عرض النقود وسعر الصرف على معدل التضخم في الاقتصاد الليبي خلال الفترة 1990-2008. ولتحقيق ذلك فقد تم اختيار الرقم القياسي لأسعار المستهلك ليمثل معدل التضخم، وعرض النقود بالمفهوم الواسع  ممثلا لعرض النقود، وسعر صرف الدينار الليبي مقابل الدولار الأمريكي ممثلا لسعر الصرف وقد أخضعت المتغيرات لاختبار السكون والذي تشير نتائجه إلى أن التضخم وعرض النقود وسعر الصرف

تناولنا في هذا البحث الحافظ محمد بن وضاح الاندلسي، وأقواله في الجرح والتعديل / دراسة مقارنة مع اقوال ائمة الجرح والتعديل ،تكلمنا في المبحث الاول عن ترجمة موجزة عن  حياته: شملت  مولده ، ونسبه، وكنية ، ونشأته ، وشيوخه ، وتلاميذه ،وطلبه للعلم وثناء العلماء عليه، ووفاته. وفي المبحث الثاني: تحدثنا عن الرواة الذين كرر فيهم صفة التوثيق, وفي المبحث الثالث: تناولنا فيه الرواة الذين وثقهم مقارنة مع اقوال ائمة

Untreated municipal solid waste (MSW) release onto land is prevalent in developing countries. To reduce the high levels of harmful components in polluted soils, a proper evaluation of heavy metal concentrations in Erbil's Kani Qrzhala dump between August 2021 and February 2022 is required. The purpose of this research was to examine the impact of improper solid waste disposal on soil properties within a landfill by assessing the risks of contamination for eight heavy elements in two separate layers of the soil by using geoaccumulation index (I-geo) and pollution load index (PLI) supported. The ArcGIS software was employed to map the spatial distribution of heavy element pollution and potential ecological risks. The I-geo values in summe

Geographic information system (GIS) is utilized in a variety of tasks such as, resource management, urban planning, emergency planning in case of accident, and rapid response etc. The aim of this study is to produce a digital map with the aid of GIS and a survey data. A survey data is conducted with Total Station technique on sanitary planning positions. The campus of Baghdad University is chosen to test the execution and accuracy of the results for sewer manholes locations. During the field survey, Total Station (Nikon Nivo) is used to identify the 3-D coordinates for each location. Finally, Geographical Information System (GIS) are utilized to present the digital map of the network sewer pipe line to the end users. Although Geographic Inf

Objective: The research aims to clarify the natural factors of the Tanjero River Basin. The Tanjero River Basin is located within the complex region in terms of topography in northeastern Iraq, eastern Iraqi Kurdistan region, and southwest of Sulaymaniyah Governorate. It is bordered on the eastern side by the Shahrazur Plain, the Sourin Mountains, and the Kweiza and Azmar Heights. On the western side, it is bordered by the Bernan mountain range, and on the northern side it is adjacent to the starting point of the Doula Rut Heights and Birah Mah Karun Mountain, and it is surrounded from the south by Darbandikhan Lake administratively.   Methodology: The current research relied on the descriptive and analytical approach in describing

Geographic Information Systems (GIS) are obtaining a significant role in handling strategic applications in which data are organized as records of multiple layers in a database. Furthermore, GIS provide multi-functions like data collection, analysis, and presentation. Geographic information systems have assured their competence in diverse fields of study via handling various problems for numerous applications. However, handling a large volume of data in the GIS remains an important issue. The biggest obstacle is designing a spatial decision-making framework focused on GIS that manages a broad range of specific data to achieve the right performance. It is very useful to support decision-makers by providing GIS-based decision support syste