Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa

The linguistic meaning of the verse in the Arabic dictionaries applies very much to the reality of rent and its effect. This is true of economic growth as a continuous increase in real per capita income in addition to the same thing. Therefore, development does not necessarily achieve a comprehensive and structural increase of the various economic sectors. As the rent came in the sense of a terrible land open Maim any fertilized. And the camel is a ma'aya and a ra'i: that is, it goes in the pasture and returns itself. This is similar to the extraction of oil after it is ready for investment and earn its revenue as soon as it exists or is extracted by external parties. If the rent is first linked to agriculture, especially the fertile lan

This study was designed to monitor the ambient air pollution in several sites within Baghdad City of Iraq. The readings started from May 2016 to April 2017. The highest concentration of sulfur dioxide (SO2) was 2.28 ppmm-3 while nitrogen dioxide (NO2) was 3.68 ppmm-3 and suspended particulate matter was 585.1 ?gm-3. This study also included estimating the value of the air pollution tolerance index (APTI) for four plant's species Olea europaea L., Ziziphus spina-Christi (L.) Desf, Albizia lebbeck(L.) Benth. and Eucalyptus camaldulensis Dehnh. Were cultivated on the road sides. The study includes four biochemical parameters, total chlorophyll content, ascorbic acid content, pH and relative water content of plant leaves. The results show that

The current study aims to determine the prevalence of Trichomonas vaginalis and Candida spp., and also to identify Candida parapsilosis and some virulence genes. It was conducted in Bint Al-Hoda Hospital of Maternity and Children in Thi-Qar province, south of Iraq for the period from the beginning of January to the end of December 2020. Two hundred and fifty samples were collected from the female genital tract for women whose age ranged between 17-50 years. Microscopic, traditional and molecular tests were used in the sample examination. The results recorded 12 (4.8%) samples infected with T. vaginalis parasite, whereas 130 (52%) samples showed Candida yeast distributed as follows: 75 (30 %) <

Precise forecasting of pore pressures is crucial for efficiently planning and drilling oil and gas wells. It reduces expenses and saves time while preventing drilling complications. Since direct measurement of pore pressure in wellbores is costly and time-intensive, the ability to estimate it using empirical or machine learning models is beneficial. The present study aims to predict pore pressure using artificial neural network. The building and testing of artificial neural network are based on the data from five oil fields and several formations. The artificial neural network model is built using a measured dataset consisting of 77 data points of Pore pressure obtained from the modular formation dynamics tester. The input variables

Stable isotopes 18O/16O and 13C/12C in the carbonate rocks of the Mishrif Formation are examined here to define the depositional characters in the basin includes paleo temperatures and paleo depth.      The Mishrif formation (Cenomanian – Early Turonian) has extensive distribution in Iraq and Middle East. Mishrif Formation composed of organic detrital limestone. Four boreholes in four oilfields, Noor – well (11), Amarah – well (14), Buzurgan – well (24), Halfaya – well (8), in south east of Iraq have been studied. The studied samples have negative δ18O isotope values studied well, with Average (-4.11‰), (-4.47‰), (-4.48‰), (-4.18‰) in the studied wells res

with an organized propaganda campaign. This military campaign was helped to formulate its speech by many institutions, research centers, and knowledge and intelligence circles in order to mobilize public opinion gain supporters and face the opponents by different means depending on a variety of styles to achieve its required effects. 
          After the US occupation of Iraq, US media fighters sought to influence the Iraqi public opinion and making them convinced them of the important presence of US military forces in Iraq which necessitated finding its justification through the use of persuasive techniques in its intensive propaganda campaigns. 
  This research discusses the most important

Trichomonas vaginalis is a causative agent of trichomoniasis , one of the most common non-viral sexually transmitted disease (STD) over all the world, especially in immunocompromised women such as pregnant. Wet smear and Giemsa stain are the current methods used in hospital to diagnosis trichomoniasis. DNA based diagnosis is still to be validated to diagnose the local isolates, the objective of the present study was to compare the conventional methods of disease diagnosis with the DNA-based method to diagnose Trichomonas incidence in local isolates. In the present study, 105 samples were collected from outpatient women (18-45 years) of Maternity hospital in Mosul who showed a classical presentation of Trichomonas

Some feline intestinal parasites such as Toxocara, Giardia, and Cryptosporidium can spread to humans through feces. Therefore, it is important to prevent exposure of family members by screening cat fecal samples twice per year for potential treatment regimes. This study was initiated to compare and identify gastrointestinal parasites of domestic and stray cats (Felis domesticus) in Baghdad City, Iraq. Parasite eggs and oocysts were identified under light microscopy by applying standard laboratory techniques (flotation and sedimentation). Overall, 59 of 121 (48.7%) fecal samples were positive for intestinal parasites. The rate of infection by Toxoplasma gondii was (3.31%), Isospora spp. (6.61%), Cryptosporidium spp. (31.4%), and Toxocara spp

Present study was conducted in order to assess Slabiaat water quality by measuring some physical and chemical factors of river water, the study included a choice of three stations along of Slabiaat River in Samawa city, water samples collected a monthly during the period from September 2013 August 2014. The study involved measuring the Air & water temperatures, pH, Electrical conductivity, Total dissolved solids, Dissolved oxygen, Total hardness, calcium hardness, magnesium, turbidity, and some types of bacteria in River water. The study results showed that the values of air & water temperatures have ranged between (20.1-36.6)?C , (10-21.8) in Slabiaat River, respectively . pH values ranged between (6.6-8.7). Electrical conductivity in