The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

   The Ciliophoran Trichodina magna Van As and Basson, 1989 is recorded for the first time in in Iraq from gills of the blue tilapia Oreochromis aureus (Steindachner, 1864) Iraq from Al-Graiat location on the Tigris River at Baghdad city. The description and measurements of this external parasite as well as its illustrations are given.

In this study, the effect of grafting with magnesium (Mg) ratios (0.1, 0.3, 0.5) on the structural and optical properties of cadmium oxide films (CdO) was studied, as these films were prepared on glass bases using the method of pulse laser deposition (PLD). The crystallization nature of the prepared membranes was examined by X-ray diffraction technique (XRD), which showed that the synthesis of the prepared membranes is polycrystalline, and (AFM) images also showed that the increased deformation with magnesium led to an increase in the grain size ratio and a decrease in surface roughness, as well as the absorption coefficient was calculated. And the optical energy gap for the prepared membranes, where it was found that the absorption coef

In this work, lead oxide nanoparticles were prepared by laser ablation of lead target immersed in deionized water by using pulsed Nd:YAG laser with laser energy 400 mJ/pulse and different laser pulses. The chemical bonding of lead oxide nps was investigated by Fourier Transform Infrared (FTIR); surface morphology and optical properties were investigated by Scanning Electron Microscope (SEM) and UV-Visible spectroscopy respectively, and the size effect of lead oxide nanoparticles was studied on its antibacterial action against two types of bacteria Gram-negitive (Escherichia coli) and Gram-positive (Staphylococcusaurus) by diffusion method. The antibacterial property results show that the antibacterial activity of the Lead oxide NPs was

Abstract

              The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.

 T

Contracting companies play a prominent role today in economic activity, due to their contribution to the implementation of major construction projects which together constitute the infrastructure of society. Most construction projects also suffer from exceeding the time and cost specified and planned for the completion of the project, and this comes for several reasons, including the work environment, country conditions, The method of managing project costs and the techniques used in its implementation Accordingly, the concepts of lean construction came, which help in addressing the causes of waste, both in time and cost, in addition to the fact that project management needs techniques that are useful in controlling the control and manag

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The current study was conducted to test the efficiency of the vegetative part (plant leaves) of plant species of shrubs and trees involved in forming semi-artificial vegetation in the city of Baghdad, Karkh, in the uptake and accumulating the lead element that pollutes the air in the city atmosphere. Five plant sampling sites were selected: Al-Kadhimiyah, Al-Mansour, Al-Ma'aml (Al-Salam district), Al-Adl, and Al-Ameriya district intersections (Al-Seklat), and symbols were given (A, B, C, D, E) respectively. The spread and distribution of plants vary in terms of human activities and pollution levels, affecting the five sites that recorded more than 20 species. For a real comparison between plant efficiency and the effect of the nature of

A theoretical model is developed to determine time evolution of temperature at the surface of an opaque target placed in air for cases characterized by the formation of laser supported absorption waves (LSAW) plasmas. The model takes into account both plasma dynamics and time variation of incident laser pulse (i.e. pulse shape or profile).Shock tube relations were employed in formulating plasma dynamics over target surface. Gaussian function was chosen in formulating the pulse profile in the present modeling