The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

   يهدف البحث إلى التعرف على The research aims to identify the effect ofاثر التركيب العمري للسكان على الناتج المحلي الإجمالي في العراق وتحديد الفئات العمرية من أطفال ومنتجين أي من هم في سن العمل والمسنين لأهمية ذلك لإغراض التخطيط الاقتصادي.إنeffectofeee age structure of the population on GDP in Iraq and determine the age groups of children and any of the producers wham are of working age and the elderly of the importance for the purposes of economic planning. نسبة الفئة العمرية Proportion of the age group (00- -4 4سنوات اقتربت من

      Air pollution means the release of pollutants into the atmosphere, which are harmful to human health and the planet as a whole. Almost all air pollutants come from production and energy use. In the present work, an assessment of some heavy metals, natural radioactivity and the quantity of dust fallen in three sites (Tessen, Rahemawa, and Laylan) in Kirkuk Governorate, northern Iraq. Three dust samples were collected from three locations (residential, commercial and industrial areas). The collected samples were analyzed for Cd, Cr, Cu, Ni, Pb, Zn, and radioactivity (Gamma rays). The studied heavy metals (Fe, Ni, Pb, and Zn) exceeded their limits in the atmosphere due to the increase in the number of automobiles, which

Purpose:  Providing practical knowledge of the requirements of a detailed feasibility study for selecting the investment project.

Findings:  Directing the private sector towards investing in productive projects - the pre-cast reinforced concrete project - as it achieves a financial return as well as providing Providing foreign currencies by reducing imports and exploiting available natural resources

Practical implications: The importance of a detailed feasibility study to determining whether the project can be implemented or not.

The precast concrete method is one of the best modern c

Methods: 112 placentae samples were investigated during the period from August 2007 to August 2008 under light microscopefor mother aged 15 - 45 years old.Results: It was found that normal placental shapes had no correlation to mother age, while abnormal shapes were found more inyoung age groups. The better placental measured parameters were found in mother age 20-24 years. The percentages ofabnormal umbilical cord insertion were very high compared to other studies. Babies’ gender had a correlation with theplacental thickness; male babies have thicker placentae than females. Male babies have longer umbilical cords with widerdiameter than females. Light microscope picture showed the chorionic villi with isolated fetal blood vessel were hig

E-learning applications according to the levels of enlightenment (STEM Literacy) for physics teachers in the secondary stage. The sample consists of (400) teachers, at a rate of (200) males (50%), and (200)females (50%), distributed over (6) directorates of education in Baghdad governorate on both sides of Rusafa and Karkh. To verify the research goals, the researcher built a scale of e-learning applications according to the levels of STEM Literacy, which consists of (50) items distributed over (5) levels. The face validity of the scale and its stability were verified by extracting the stability coefficient through the internal consistency method “Alf-Cronbach”. The following statistical means were used: Pearson correlation coefficient,

Cumhuriyet Üniversitesi Fen-Edebiyat Fakültesi Sosyal Bilimler Dergisi | Volume: 48 Issue: 2

     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a