The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

 Polyaniline organic Semiconductor polymer was prepared by oxidation polymerization by adding hydrochloric acid concentration of 0.1M and potassium per sulfate concentration of 0.2M to 0.1M of aniline at room temperature, the polymer was deposited at glass substrate, the structural and optical properties were studies through UV-VIS, IR, XRD measurements, films have been operated as a sensor of vapor  H₂SO₄ and HCl  acids.

A simple ,accurate and sensitive spectrophotometric method has been developed the determination of Cobalt(II) and Cupper (II) .The method is based on the chelation of Co(II) and Cu(II) ions with 4-(4´-pyrazolon azo) -2-Naphthol(APAN) in aqueous medium . The complexes have a maximum absorption at (513) and (506) nm and ? max 0.531×10 4 and 0.12×10 5 L.mol -1.cm -1 for Co(II) and Cu(II) respectively .The reagent and two complexes have been prepared in ethanolic solution.The stoichiometry of both complexes were found to be 1:2 (metal :legend) .The effects of various cations and anions on Co(II) and Cu(II) determination have been investigated .The stability constants and standard deviations for Co(II) and Cu(II) 0.291 x107 ,0.909X108 L.mol

In this study, hydroxyapatite (HAP, Ca10(PO4)6(OH)2) has been prepared as bioceramic material with biological specifications useful to used for orthopedic and dental implant applications. Wet chemical processing seems to form the fine grain size and uniform characteristic nanocrystalline materials by the interstice factors controlling which affected the grain size and crystallinity in order to give good mechanical and/or constituent properties similar as natural bone. Fluorinated hydroxyapatite [4-6 wt% F, (FHA, Ca10(PO4)6(OH)2–Fx] was developed in new method for its posses to increased strength and to give higher corrosion resistance in biofluids than pure HAP moreover reduces the risk of dental caries. The phase's and functional groups

The fresh water ecosystem constitute an essential and very important for human life, for this reason it should be kept away from all the chemical pollutants including the pesticides The best way for Fighting harmful insects.(such as Anophles larvae) is by the biological control.

In the present study two species of Cyclopoida: Copepod, Mesocyclops hyalinus and Cyclops agilis Ø¢ were used as predators for Anophles larvae.

The data showed that the percentages of predation were 65% and 56%

forM. hyalinus and C. agilis respectively

and the means of predation were 1.3 larvae/ female and 1.1

The increasing demand for energy has encouraged the development of renewable resources and environmentally benign fuel such as biodiesel. In this study, ethyl fatty esters (EFEs), a major component of biodiesel fuel, were synthesized from soybean oil using sodium ethoxide as a catalyst. By-products were glycerol and difatty acyl urea (DFAU), which has biological characteristics, as antibiotics and antifungal medications. Both EFEs and DFAU have been characterized using Fourier transform infrared (FTIR) spectroscopy, and 1H nuclear magnetic resonance (NMR) technique. The optimum conditions were studied as a function of reaction time, reactant molar ratios, catalyst percentage and the effect of organic solvents. The conversion ratio of soybea

Decision making is vital and important activity in field operations research ,engineering ,administration science and economic science with any industrial or service company or organization because the core of management process as well as improve him performance . The research includes decision making process when the objective function is fraction function and solve models fraction programming by using some fraction programming methods and using goal programming method aid programming ( win QSB )and the results explain the effect use the goal programming method in decision making process when the objective function is
fraction .

          In the present research, a crane frame has been investigated by using finite element method. The damage is simulated by reducing the stiffness of assumed elements with ratios (10% and 20 %) in mid- span of the vertical column in crane frame. The cracked beam with a one-edge and non-propagating crack has been used. Six cases of damage are modeled for crane frame and by introducing cracked elements at different locations with ratio of depth of crack to the height of the beam (a/h) 0.1, 0.20. A FEM program coded in Matlab 6.5 was used to model the numerical simulation of the damage scenarios. The results showed a decreasing in the five natural frequencies from undamaged beam which means

in this paper the collocation method will be solve ordinary differential equations of retarted arguments also some examples are presented in order to illustrate this approach

In this paper we proposes the philosophy of the Darwinian selection as synthesis method called Genetic algorithm ( GA ), and include new merit function with simple form then its uses in other works for designing one of the kinds of multilayer optical filters called high reflection mirror. Here we intend to investigate solutions for many practical problems. This work appears designed high reflection mirror that have good performance with reduction the number of layers, which can enable one to controlling the errors effect of the thickness layers on the final product, where in this work we can yield such a solution in a very shorter time by controlling the length of the chromosome and optimal genetic operators . Res