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 aims to clarify the role of Iraqi satellite channels in spreading negative values ​​among university youth; and the tendency of this segment to simulate the descending behaviors and pseudo-peculiar concepts of our society, which are displayed through the screens of these channels, based on the relevant media literature such as scientific references and the results of previous studies and research.

The study followed the survey methodology to examine the public based on the questionnaire as a research tool, which was distributed to a sample of male and female students of Baghdad University enrolled in the university for the academic year 2011-2012.

In order to achieve the specific objectives of this research

Thin films ZrO₂: MgO nanostructure have been synthesized by a radio frequency magnetron plasma sputtering technique at different ratios of MgO (0,6, 8 and  10)% percentage to be used as the gas sensor for nitrogen dioxide NO₂. The samples were investigated by X-ray diffraction (XRD), atomic force microscopy (AFM), scanning electron microscopy (SEM), energy-dispersive X-ray (EDX) and sensing properties were also investigated. The average particle size of all prepared samples was found lower than 33.22nm and the structure was a monoclinic phase. The distribution of grain size was found lower than36.3 nm and uninformed particles on the surface. Finally, the data of sensing properties have been discussed, where the

Dust samples have been collected from three areas in Baghdad during dust storm occurred in 18th of June 2009 to characterize elemental particle size and composition by different techniques. The x-ray diffraction detected six minerals those are calcite, and quartz, present as a major components, dolomite, kaolinite, gypsum and plagioclase present as miner components .EDX detected some normal elements presented in local soil except traces of lead , nickel, and chromium. The particle size analysis by a set of sieves have revealed that the majority particle distribution was between (32 and 45)μm . To isolate the aerosol size, PM10 buoyancy method of powder in water showed a signifying amounts of particulate size .Scheerer’s method was app

A significant increase in the incidence of non-O157 verotoxigenic Escherichia coli (VTEC) infections have become a serious health issues, and this situation is worsening due to the dissemination of plasmid mediated multidrug-resistant microorganisms worldwide. This study aims to investigate the presence of plasmid-mediated verotoxin gene in non-O157 E. coli. Standard microbiological techniques identified a total of 137 E. coli isolates. The plasmid was detected by Perfectprep Plasmid Mini preparation kit. These isolates were subjected to disk diffusion assay, and plasmid curing with ethidium bromide treatment. The plasmid containing isolates were subjected to a polymerase chain reaction (PCR) for investigating

           Algae have been used in different applications in various fields such as the pharmaceutical industry, environmental treatments, and biotechnology. Studies show that the preparation of nanoparticles by a green synthesis method is a promising solution to many medical and environmental issues. In the current study, the green alga Stigeoclonium attenuatum (Hazen) F.S. Collins 1909 was isolated and identified from the Al-Hillah River (Governorate of Babylon) in the middle of Iraq. The green synthesis by the aqueous extract of algae was used to prepare the nanoflakes of ZnO. Nanoflakes of ZnO are characterized by X-Ray diffraction (XRD) and scanning electron microscope (SEM) with flakes shape and dimensions ranging be

The survey was carried out From January to April of 2018 on macrofungi samples collected from different places in Halabja province located in north eastern parts of Iraq-Kurdistan region. This region is rich in forest trees and pasture lands with diversity of shrubs and herbs and is expected to support the growth of several macro fungal species. However, this part of Kurdistan in Iraq is still unexplored from macrofungal point of view. In this paper three species from Pezizaceae and Pyronemataceae families that belonging to (Pezizales, Ascomycota), were reported from Iraqi Kurdistan. These macrofungal species are recorded for the first time from Iraq. Also the species were identified and showing their locations distributed on a map prepared