Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

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The most famous thing a person does is talk. He loves and hates, and continues with it confirming relationships, and with it, too, comes out of disbelief into faith. Marry a word and separate with a word. He reaches the top of the heavens with a kind word, with which he will gain the pleasure of God, and the Lord of a word that the servant speaks to which God writes with our pleasure or throws him on his face in the fire. Emotions are inflamed, the United Nations is intensified with a word, and relations between states and war continue with a word.

What comes out of a person’s mouth is a translator that expresses the repository of his conscience and reveals the place of his bed, for it is evidence of

What is meant by objectives: the purpose, secrets, judgment, and interests that the legislator set for each of its rulings is a doctrine and a law.

Faith is belief with certainty in God Almighty, and what is required of him in his divinity, lordship, names and attributes, belief in his angels, books, messengers, the Last Day and destiny, both good and bad.

And the purposes of faith are the wisdom and secrets contained in the Islamic faith and which achieve human well-being and happiness in the immediate and the future. And that the purposes of belief and faith are the essence of religion, rather it constitutes a basic pillar on which the basis of the intentional consideration as a whole, because the structure of worship i

Any city that has such a market and is organized, organized and established

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And respect
Freedom of expression
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Conflict resolution and conflict resolution

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Which affected the growth of some markets
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The search for the return of economic and cultural activity and the emigration of some others
Cultural exchange and trade, which in turn
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We took the problem that we are experiencing
Menia, the holy city of Karbala in the market organization, has suffered from fierce attacks
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As well as tourism and tourism, as it depends on the abundance of visitors, tourists and residents in terms of needs and motivation
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 The existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraq

Abstract This research investigates how activated carbon (AC) was synthesized from potato peel waste (PPW). Different ACs were synthesized under the atmosphere's conditions during carbonation via two activation methods: first, chemical activation, and second, carbon dioxide-physical activation. The influence of the drying period on the preparation of the precursor and the methods of activation were investigated. The specific surface area and pore volume of the activated carbon were estimated using the Brunauer–Emmett–Teller method. The AC produced using physical activation had a surface area as high as 1210 m2/g with a pore volume of 0.37 cm3/g, whereas the chemical activation had a surface area of 1210 m2/g with a pore volume of 0.34 c

The exploitation of obsolete recyclable resources including paper waste has the advantages of saving resources and environment protection. This study has been conducted to study utilizing paper waste to adsorb phenol which is one of the harmful organic compound byproducts deposited in the environment. The influence of different agitation methods, pH of the solution (3-11), initial phenol concentration (30-120ppm), adsorbent dose (0.5-2.5 g) and contact time (30-150 min) were studied. The highest phenol removal efficiency obtained was 86% with an adsorption capacity of 5.1 mg /g at optimization conditions (pH of 9, initial phenol concentration of 30 mg/L, an adsorbent dose of 2 g and contact time of 120min and at room temperature).

The analysis and efficiency of phenol extraction from the industrial water using different solvents, were investigated. To our knowledge, the experimental information available in the literature for liquid-liquid equilibria of ternary mixtures containing the pair phenol-water is limited. Therefore the purpose of the present investigation is to generate the data for the water-phenol with different solvents to aid the correlation of liquid-liquid equilibria, including phase diagrams, distribution coefficients of phenol, tie-lines data and selectivity of the solvents for the aqueous phenol system.

                The ternary equilibrium diagrams and tie-lines

In the present study, advanced oxidation process / heterogeneous photocatalytic process (UV/TiO₂/Fenton) system was investigated to the treatment of oily wastewater. The present study was conducted to evaluate the effect of hydrogen peroxide concentration H₂O₂, initial amount of the iron catalyst Fe⁺², pH, temperature, amount of TiO₂ and the concentration of oil in the wastewater.  The removal efficiency for the system UV/TiO₂/Fenton at optimal conditions and dosage (H₂O₂ = 400mg/L, Fe⁺² = 40mg/L, pH=5, temperature =30^oC, TiO₂=75mg/L) for 1000mg/L load was found to be 77%.

Aluminum foil cover around the re