The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study  has  been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac

This research includes the using of statistical to improve the quality of can plastics which is produced at the state company for Vegetable oils (Almaamon factory ) by using the percentage defective control chart ( p-chart ) of a fixed sample. A sample of size (450) cans daily for (30) days was selected to determine the rejected product . Operations research with a (win QSB ) package for ( p-chart ) was used to determine test quality level required for product specification to justify that the process that is statistically controlled.
The results show high degree of accuracy by using the program and the mathematical operations (primary and secondary ) which used to draw the control limits charts and to reject the statistically uncontr

The higher education has become an enterprise integrate system that described as knowledge society, the essential part in its electronic and virtual format in the shadow of globalization challenges with its various dimensions . Until the logical ryles aboat a strategic partnership between the Iraqi higher education establishments and their international equivalent ones Strategic windows should be invested for the purpose of enhancing the quality of higher education in a sustainable way. This forms a challenge before the international education leaders on the social, operational and establishment's level to determinte knowledge gap, observing, diagnosing and processing in the present and future, e

This study was aimed to reduce the amount of the sprayed solution lost during trees spraying.  At the same time, the concentration of the sprayed solution on the target (tree or bush) must be ensured and to find the best combination of treatments. Two factors controls the spraying process: (i) spraying speed (1.2 km/h, 2.4 km/h, 3.6 km/h), and (ii) the type of sensor. The test results showed a significant loss reduction percentage. It reached (6.05%, 5.39% and 2.05%) at the speed (1.2 km/h, 2.4 km/h, 3.6 km/h), respectively. It was noticed that when the speed becomes higher the loss becomes less accordingly. The interaction between the 3.6 km/h speed and the type of Ultrasonic sensor led to a decrease in the percentage of the spray

The study was conducted to evaluate the antifungal activity of the aqueous and
alcoholic extract and the essential oil of E. incrassata leaves toward some biological
characteristics of the water mold S. ferax. Chemical analysis of the plant leaves using HPLC
showed the content of several active compounds included 1,8-Cineole, Terpineal, Citronellal,
Phellendrene and Citiric acid.
Treatment of the fungus growing on solid media containing different concentrations of
the extracts showed significant gradual decrease in radial growth with the increasing
concentration, and the effect varied with the different extracts.
Treatment of the fungus grown in distilled water on sesame seeds with different
concentratio

The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

The present work aimed to study the efficiency of thermal osmosis process for recovery of water from organic wastewater solution and study the factors affecting the performance of the osmosis cell. The driving force in the thermo osmosis cell is provided by a difference in temperature across the membrane sides between the draw and feed solution. In this research used a cellulose triacetate (CTA), as flat sheet membranes for treatment of organic wastewater under orientation membrane of active layer facing feed solution (FS) and draw solution (DS) is placed against the support layer.  The organic materials were phenol, toluene, xylene and BTX (benzene, toluene, and xylene) used as feed solution. The osmotic agent in draw solution was

ABSTRACT The antibacterial and antbiofilm activities of water extract of Calendula officinalis flowers against some of enteropathogenic bacteria was studied, also phytochemical screening and determination of antioxidant activity of the extract has been investigated. The results showed that the water extract of C. officinalis exhibited a good antibacterial activity against all pathogenic bacterial isolates (Salmonella, Shigella dysenteriae, Shigella flexneri, Shigella sonnei and E. coli) especially at concentration 100 µg/ml in contrast with the control cefotan antibiotic. S. sonnei was more sensitive to extract than other bacteria with highest inhibition zone (23 mm). The preliminary phytochemical tests results indicated the presence

The present work aims to improve the flux of forward osmosis with the use of Thin Film Composite membrane by reducing the effect of polarization on draw solution (brine solution) side.This study was conducted in two parts. The first is under the effect of polarization in which the flux and the water permeability coefficient (A) were calculated. In the second part of the study the experiments were repeated using a circulating pump at various speeds to make turbulence and reduce the effect of polarization on the brine solution side.
A model capable of predicting water permeability coefficient has been derived, and this is given by the following equations:
Z=Z₀ +C.R.T/9.8(d²/D²+1) [Exp. [-9.8(d

This study was carried out to measure the percentage of heavy metals pollution in the water of the Diyala river and to measure the percentage of contamination of these elements in the leafy vegetables grown on both sides of the Diyala river, which are irrigated by the contaminated river water (celery, radish, lepidium, green onions, beta vulgaris subsp, and malva). Laboratory analysis was achieved to measure the ratio of heavy element contamination (Pb, Fe, Ni, Cd, Zn and Cr) using flame atomic absorption spectrophotometer during the summer months of July and August for the year 2017. The study showed that the elements of zinc, chromium, nickel and cadmium were high concentrations and exceeded. The maximum concentration of these