This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

This study was conducted to estimate the extent of damage to the population in Basra, southern Iraq, specifically the areas adjacent to the Shatt al-Arab and the Arabian Gulf, which are the Al-Fao district and the Al-Siba region. They are affected by the progression of saline water resulting from the lack of water imports and the Karun River interruption, which led to high concentrations of salts in the Shatt Al-Arabs. Consequently, its effect on lands and all life types in these areas requires correcting a map of the study area to drop the groundwater sites as well as calculate the total dissolved salts, electrical conductivity and pH. This study concluded that the groundwater contains very high percentages of total dissolved solid

Titanium dioxide TiO2 has been widely utilized in cleaning and sterilizing material for many clinical tools sanitary ware, food tableware and cooking and items for use in hospitals. Titanium dioxide TiO2 non toxicity and long term physical and chemical stability. It has been widely used decomposition of organic compounds and microbial organisms such as cancer cell, viruses and bacteria as well as its potential application in sterilization of medical devices. The aim of the study the effect of titanium dioxide TiO2 on some Gram negative bacteria and study their effects on some virulence factors and chromosomal DNA.In this study, we obtained (E. coli ? Proteus mirabilis, Proteus vulgaris ? Pseudomonas aeruginosa ? Klebsiella pneumonia and Ac

In this study the rate of infection in acute and chronic Toxoplasma gondii parasite that causes toxoplasmosis was determined. This study was Included 120 blood samples that collected from pregnant women revisions to some clinics and laboratories in Baghdad civil as well as 10 blood samples from non-infected women as a control group. All blood samples were collected in the first three months of the pregnancy period for detection toxoplasmosis by using serological tests of test kit ( Toxo , IgG.,Toxo , IgM ). To detect antibodies specialized type of IgG &IgM in acute and the chronic infection by Electro Clia manner using a Roche Cobas e411. The results showed that the total infection rate was (55.83)%, the rate of infection in acu

Texture recognition is used in various pattern recognition applications and texture classification that possess a characteristic appearance. This research paper aims to provide an improved scheme to provide enhanced classification decisions and to decrease processing time significantly. This research studied the discriminating characteristics of textures by extracting them from various texture images using discrete Haar transform (DHT) and discrete Fourier transform DFT. Two sets of features are proposed; the first set was extracted using the traditional DFT, while the second used DHT. The features from the Fourier domain are calculated using the radial distribution of spectra, while for those extracted from Haar Wavelet the statistical

The problem of research is that the colleges of education in general and the College of Education in particular continue to follow traditional administrative patterns and that there is a complaint that the educational outputs do not match the aspirations of the society and its future directions. The aim of the research is to identify the reality of quality assurance standards in the college and to create a future vision for these standards to apply them. The researcher has designed a questionnaire based on the responses of the research sample which consisted of a group of university teachers to identify the quality assurance standards. The findings revealed that it is necessary to find a clear approach to apply the standards of quality i

This research discusses the exploitation of Dar-Zarrouk (D-Z) parameters which
were deduced from the quantitative interpretation of 80 Schlumberger Vertical
Electrical Sounding VES points distributed in six profiles within the Sinjar plain
area which bounded by the coordinates:Latitudes :35P
o
P 22P
’
P 00P
’’
P S – 36P
o
P 22P
’
P 00P
’’
P N ;
longitudes : 41P
o
P 36P
’
P 00P
’’
PW – 43P
o
P 00P
’
P 00P
’’
P E. The VES field data were provided by the
Iraqi general commission of groundwater. The VES field readings were interpreted
manually by applying the (auxiliary point -partial resistivity curve matching)
method, th

This research work considers one of the authentic and most modern modes of storytelling, as employed by Garcia Marquez in one of his famous stories "An Old ManWith Enormous Wings" (1972). Technically, the work is divided into four parts: the first serves as an introduction to his literary works, his use of magic realism, and addresses mainly the interests of Arab readers; the second handles the development of modern short story through the perspective of realism, until the emergence of magic realism as a new style; the third deals with the origin, nature and development of this style, and his mastery of it; the fourth part tries to analyze the story and its plot, thoughts, characters, symbols and metaphors, in the light of the artistic p

This study deals with the processing  of field seismic data for a seismic line located within the administrative boundaries of Najaf and Muthanna governorates in southern Iraq (7Gn 21) with a length of 54 km. The study was conducted within the Processing Department of the Oil Exploration Company using the Omega  system, which contains a large number of programs that deal with processing, through the use of these programs applied  predictive deconvolution  of both( gap) and (spike). The final section was produced for both types. The gap predictive deconvolution  gave improvement in the shallow reflectors while in deep reflectors it did not give a good improvement, thus giving a good continuity of the reflectors at

The idea of this research is based on presenting a study specialized with the rules and bases of the Iraqi methodological music composition of the Symphony Orchestra according to the construction of the musical compositions of great forms and which are characterized by the melody difference and variation within their musical fabric according to the method of distributing the instruments and their types within the orchestra. The researcher has been interested in studying this building based on what is written for him according to the stringed instruments arc instruments and bass, which is represented by the cello and the contrabass. It is possible through the analysis of the melody structure features of these instruments and the melody re