The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

Air pollution is considered one of the major environmental problems that contain many challenges and difficulties facing most countries of the world, including Iraq. The problem has emerged widely with the emergence of the industrial revolution in the world and the tremendous increase in the population and the increase in the number of transportation and its development in addition to excavation, maintenance and work Construction and weather fluctuations, such as dust and sandstorms, pollution resulting from oil refining, extraction, diversion and other processes that cause pollution, and the start of the world using methods that limit the volume of environmental pollution. The most prominent of these methods is the imposition of

تضمن البحث دراسة تأثير بعض مركبات قواعد شيف الجديدة على فعالية أنزيم الكولين استريز في مصل دم الإنسان وقد لوحظ بأن المركبات المستعملة تسبب تنشيط فعالية الانزيم وباستعمال تراكيز مختلفة من هذه المركبات ودراسة نوع التثبيط اظهرت النتائج المستحصله من رسم line weaver Burk ان التثبيط يكون غير تنافسي وكانت النسبه المئوية التثبيط بهذه المركبات تتراوح بين (38.44-87.16(%

Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

ABSTRACT The isolation and characterization of (27) isolate of extreme halophilic bacteria was performed ninteen isolate belonged to the genus Halobacterium which included Hb.halobium. Hb. salinarium, Hb. volcanii. Growth curve and generation time in logarthmic phase was measured and found to be (12.8hr±0.32), (11.2hr±0.2), (9.8hr±0.87), respectivaly. Effect of various concentrations of NaCl, KCI, NH4Cl and MgSO4.7H2O was studied, NaCl was essential for the rod shape rapid growth Rat and pigmentation. Less than 1% concentration caused lysis of bacteria. Yeast extract was the best carbone source as compared with glucose and casamino acid.

The current study was concerned to address these gaps in literature by identifying: first level and type of future visions among the next graduation student, second level and type of future visions among the sample according to gender (Male- Female), third level of the illegal immigration among the sample, fourth level of the illegal immigration according to gender (Male, Female), and finally the relationship between future visions and illegal immigration. To achieve the aims of the current study, the researchers created a questionnaire for the future visions. The psychometric properties (e.g. face validity, structure validity, and reliability) were tested. Base on the current sample, results showed that the questionnaire had sound psych

                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

In information security, fingerprint verification is one of the most common recent approaches for verifying human identity through a distinctive pattern. The verification process works by comparing a pair of fingerprint templates and identifying the similarity/matching among them. Several research studies have utilized different techniques for the matching process such as fuzzy vault and image filtering approaches. Yet, these approaches are still suffering from the imprecise articulation of the biometrics’ interesting patterns. The emergence of deep learning architectures such as the Convolutional Neural Network (CNN) has been extensively used for image processing and object detection tasks and showed an outstanding performance compare

Most studies indicated that the values ​​of atmospheric variables have changed from their general rates due to pollution or global warming etc. Hence, the research indicates the changes of direct solar radiation values ​​over a whole century i.e. from 1900 to 2000 depending on registered data for four cities, namely (Mosul - Baghdad - Rutba - Basra. Moreover, attemptsto correlate the direct solar radiation with the temperature values have been ​​recorded over that period. The results showed that there is a decreasing pattern of radiation quantities over time throughout the study period, where the value of direct radiation over the city of Baghdad 5550 w/m² was recorded in the year 1900, but this ratio decreased cle

The current research aims to analyze the extent of the adoption of the standards of ISO 45001: 2018 for occupational safety and health management by the General Establishment of Civil Aviation. The research problem was the extent to which the General Establishment of Civil Aviation approved ISO 45001: 2018 for occupational safety and health management. The questionnaire was used as a primary data collection tool, the sample was distributed (50) form, they were selected from the category of employees of the establishment at different levels to represent the research community. Data were analyzed using the statistical package (SPSS), a number of vector statistical methods were used as well as arithmetic mean, standard deviation, an