Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

The purpose of this study is to measure the levels of quality control for some crude oil products in Iraqi refineries, and how they are close to the international standards, through the application of statistical methods in quality control of oil products in Iraqi refineries. Where the answers of the study sample were applied to a group of Iraqi refinery employees (Al-Dora refinery, Al-Nasiriyah refinery, and Al-Basra refinery) on the principles of quality management control, and according to the different personal characteristics (gender, age, academic qualification, number of years of experience, job level). In order to achieve the objectives of the study, a questionnaire that included (12) items, in order to collect preliminary inform

The phenomenon of young people frequenting closed cafes spread in Baghdad to smoke hookahs and cigarettes has increased. This phenomenon is associated with unemployment, an increase in leisure time and the deterioration of economic conditions. This phenomenon has an impact on indoor air quality and exposes workers to the risk of exposure to various pollutants, including particulate matter, therefore, we examined some indicators (PM2.5, PM10) IAQ for a month in summer and another month in winter in six different locations in the Rusafa district. PM2.5 and PM10 concentrations, relative humidity (RH) and temperatures were measured using (Multifunction Air Quality Detector BENETECH -China). The results showed an increase in temperatures inside

This work was conducted to study the oxidation of phenol in aqueous solution using copper based catalyst with zinc as promoter and different carrier, i.e. γ-Alumina and silica. These catalysts were prepared by impregnation method.
The effect of catalyst composition, pH (5.6-9), phenol to catalyst concentration ratio (2-0.5), air feed rate (30-50) ml/s, stirring speed (400-800) rpm, and temperature (80-100) °C were examined in order to find the best conditions for phenol conversion.
The best operating conditions which lead to maximum phenol conversion (73.1%) are : 7.5 pH, 4/6 phenol to catalyst concentration, 40 ml/s air feed rate, 600 rpm stirring speed, and 100 °C reaction temperature. The reaction involved an induction period

The crude aqueous extract of menthespicata , the objective of this study was to investigate the effects of this extraction , on the histological changes of the ovares and levels of sex hormone , ( FSH , LH , Estradiol ) in albino female mice . the extract was given orally for( 45 ) days . fourty mature female mice were used in this study , the animals divided into four major groups . each group was include ten mice . the first three groups was given different concentration )) (21 , 14 , 7 %) . While the fourth group considered as control group which had been administrated tab water . For ( 45 ) days each group had been killed for hormonal assay in blood

Thirty pregnant albino mice with average body weight of 25-30gm and 8-14 weeks old were used to investigate the toxicity of the oral administration of anticancer methotrexate on kidneys after birth. Pregnant were received (single dose) of drug at different days of gestation and were divided into three groups (10mice / group), control groups were administered distilled water, the two remaining groups were administered by 2.5 and 7.5 mg/kg body weight of methotrexate. The changes in kidneys of newborns revealed significant (p<0.05) decrease in kidneys weights, kidneys lengths, pelvises lengths, and glomeruli diameters. The increase in concentration of methotrexate has increasing significant effect on kidneys of embryo and newborns.
<

Experiments were conducted to study the behavior of the solid particles (proppant) inside the hydraulic fracture during the formation stimulation, and study the effect of the proppant concentration on the hydraulic fracturing process, which lead to bridge and screen-out conditions inside the fractures across the fracture width that restricts fracturing fluid to flow into the hydraulic fracture. The research also studies the effect of the ratio between the fracture size and the average particles diameter “proppant", on fracture bridging. In this study two ratios were considered β= 2 and 3 ,where β=D_t / D_p where: D_t= hydraulic fracture size (width) and Dp=Average particles diameter.

This work pr

The origin of occupations and trades producing goods and services necessary for the members of society
When people are designated to perform this task, in which case the state of change is included in the imposition of adequate labor rights, and may change from imposing sufficient to imposing the eye
Does the state have the right to compel "tradesmen and professions" to do their jobs?
Therefore, this research came to address the legitimacy of this from the perspective of the Islamic economy.