The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

This study was designed to be isolate and identify the fungi Aspergillus fumigatus in wild male rabbits in Baghdad city from (Al Kezel and New Baghdad Markets ) . (50) Male wild rabbits were included in this study , the rabbits were randomly selected kept into animals house in college of vet. medicine in Baghdad University . Eight sample were taken from each wild rabbits for fungal examination included (blood , liver , kidney , spleen , lung, intestine , skin scraping and cotton swabs (from mouth & rectum ) the results revealed that 40% of Aspergillus fumigatus isolated from blood and 20%from skin scraping. In experimental design ,30 white swiss male rabbits were used in this study for (60) days ,they were divided into (3) equal groups 1

Cerebellum is the most important and critical part of the central nervous system, cerebellum is very sensitive to the abnormal changes during the embryological development in its histological structure, the exposure to any infection during embryogenesis produce abnormalities in the cerebellum and behavioral of offspring. In this study we tried to study the ontogenesis of the cerebellum in the embryos of the albino rats and detection the effect of the AgNPs on the ontogenesis of the rat cerebellum after exposure of AgNPs during pregnancy. we used 60 female pregnant rats divided in to three group, each contain 20 female, (G1) treated with 2mg/kg /day suspension of silver nanoparticles (Ag NPs) (G2) treated with 20mg/kg/day AgNPs from first da

The research aims to reveal the methods of visual intertextuality used in the websites of the oriented satellite channel which is Arabic-speaking when addressing normalization with Israel. It also indicates the sources and types of intertextual images, the methodological and semiotic mechanisms for analyzing the intertextuality of news images used on the website of Alhurra satellite channel for the period from 1/6 - 30/8/2022, which included (94) images. The researcher analyzed (37) images with intertextual dimensions, excluding (57) images, which did not carry connotations connected with the inputs and objectives of the research.

The research reach

Throughout this paper R represents commutative ring with identity and M is a unitary left R-module. The purpose of this paper is to investigate some new results (up to our knowledge) on the concept of weak essential submodules which introduced by Muna A. Ahmed, where a submodule N of an R-module M is called weak essential, if N ? P ? (0) for each nonzero semiprime submodule P of M. In this paper we rewrite this definition in another formula. Some new definitions are introduced and various properties of weak essential submodules are considered.

In this paper we define and study new concepts of fibrewise topological spaces over B namely, fibrewise closure topological spaces, fibrewise wake topological spaces, fibrewise strong topological spaces over B. Also, we introduce the concepts of fibrewise w-closed (resp., w-coclosed, w-biclosed) and w-open (resp., w-coopen, w-biopen) topological spaces over B; Furthermore we state and prove several Propositions concerning with these concepts.

The family Ormyridae has been very much neglected by workers and only two species has been recorded so far from Iraq. The present study, based mainly on my collection, deals with five species, of which one is new to science. The new species is described together with notes on locality data, host records, distribution and taxonomical remarks for all the species.

Throughout this paper R represents commutative ring with identity and M is a unitary left R-module. The purpose of this paper is to investigate some new results (up to our knowledge) on the concept of weak essential submodules which introduced by Muna A. Ahmed, where a submodule N of an R-module M is called weak essential, if N ? P ? (0) for each nonzero semiprime submodule P of M. In this paper we rewrite this definition in another formula. Some new definitions are introduced and various properties of weak essential submodules are considered.

Czerwi’nski et al. introduced Lucky labeling in 2009 and Akbari et al and A.Nellai Murugan et al studied it further. Czerwi’nski defined Lucky Number of graph as follows: A labeling of vertices of a graph G is called a Lucky labeling if  for every pair of adjacent vertices u and v in G where . A graph G may admit any number of lucky labelings. The least integer k for which a graph G has a lucky labeling from the set 1, 2, k is the lucky number of G denoted by η(G). This paper aims to determine the lucky number of Complete graph K_n, Complete bipartite graph K_m,n and Complete tripartite graph K_l,m,n. It has also been studied how the lucky number changes whi