The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

Burdock ( Arctium lappa), is among the most popular plants in traditional medicine and it is associated with several biological effects. Literature survey revealed the presence of phenylpropanoid compounds .The most widespread are hydroxycinnamic acids ( mainly caffeic acid and chlorogenic acid) and lignans (mainly arctiin and arctigenin). This work will confirm the presence of these compounds in Arctium lappa, cultivated in Iraq, in both root and leaf samples.  The dried plant samples were extracted by soxhlet with 80% methanol then separated the main constituents by thin layer chromatography (TLC) and high performance liquid  chromatography (HPLC). Identification of the isolated compounds wa

Amorphization of drug has been considered as an attractive approach in improving drug solubility and bioavailability. Unlike their crystalline counterparts, amorphous materials lack the long-range order of molecular packing and present the highest energy state of a solid material. Co-amorphous systems (CAM) are an innovative formulation technique by where the amorphous drugs are stabilized via powerful intermolecular interactions by means of a low molecular co-former.

This review highlights the different approaches in the preparation of co-amorphous drug delivery system, the proper selection of the co-formers. In addition, the recent advances in characterization, Industrial scale and formulation will be discussed.

Drip irrigation is one of the conservative irrigation techniques since it implies supplying water directly on the soil through the emitter; it can supply water and fertilizer directly into the root zone. An equation to estimate the wetted area in unsaturated soil is taking into calculating the water absorption by roots is simulated numerically using HYDRUS (2D/3D) software. In this paper, HYDRUS comprises analytical types of the estimate of different soil hydraulic properties. Used one soil type, sandy loam, with three types of crops; (corn, tomato, and sweet sorghum), different drip discharge, different initial soil moisture content was assumed, and different time durations. The relative error for the different hydrauli

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. In order to investigate the response of soil and footing to steady state dynamic loading, a physical model was manufactured. The manufactured physical model could be used to simulate steady state harmonic load at different operating frequencies. Total of (84) physical models were performed. The parameters that were taken into considerations include loading frequency, size of footing and different soil conditions. The footing parameters were related to the size of the rectangular footing and depth of embedment. Two sizes of rectangular steel model footing were used (100 200 12.5 mm) and (200 400 5.0 mm).

An overall mathematical model for copper pipe corrosion in flowing water was derived based on mass transfer fundamentals where we introduced the effects of boundary layer velocity, bulk flow velocity and the surface oxide protective film on the corrosion rate. A set of experiments were conducted in a straight 10mm diameter copper pipe, flow of water include six velocities of maximum value 7.33m/sec at 200C and 350C. The good agreement between the calculated and experimental corrosion rate values were achieved , the agreement reached 92% .

Because of the conservation problems causes by the existence of water hyacinth (W.H) as an watery plant in water bodies of Iraq, our study aimed to make  use of (W.H) by isolation of microcrystalline cellulose, and a new method of preparation of Nano crystalline cellulose. Microcrystalline cellulose was produced using base bleaching method by sodium hypochlorite [NaOCl] to remove unorganized region of cellulose and lignin to create particles comprising of micro crystal and preparing of Nano crystalline cellulose from microcrystalline cellulose by acid hydrolysis and ultrasonic treatment. The Nano crystalline and microcrystalline cellulose characterized by AFM, FTIR, XRD and TGA. FT-IR spectra of microcrystalline cellules and Nano cr