The information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf

Abstract:

The current research included " Diagnosis of the reality of the gap for the requirements of Business Continuity Management System According to International Standard (ISO 22301: 2012) in Midland Refineries Company (Daura Refinery) " , for development of an administrative system for Business Continuity is considered a priority in the present day, and in the light of the organizations dependence on computers and information technology in work and communication with others . the international legitimacy (represented by the international organization for standardization (ISO)) remains the basis for matching and commitment , and the importance of the application of Business Continuity Management Syst

The study of triples seeks to deal with the comprehensive nature of the Qur’an texts, and the choice fell on the trilogy of great torment, pain, and humiliation in the Noble Qur’an - an objective study, the title of this research, in which I tried to shed light on these terms, and the nuances between them, and in particular torment The eschatological terminology varied, which can be summed up in three terms, namely the great, the painful, and the offensive. The types of torment, the pain is the painful one that is described by the severity of pain and its horror, as for the humiliating punishment, it is that which humiliates the one who has fallen on it, and the diversity of torment is due to the diversity of sins.

Discriminant analysis is a technique used to distinguish and classification an individual to a group among a number of  groups based on a linear combination of a set of relevant variables know discriminant function. In this research  discriminant analysis used to analysis data from repeated measurements design. We  will  deal  with the problem of  discrimination  and  classification in the case of  two  groups by assuming the Compound Symmetry covariance structure  under  the  assumption  of  normality for  univariate  repeated measures data.

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

Gypsum Plaster is an important building materials, and because of the availabilty of its raw materials. In this research the effect of various additives on the properties of plaster was studied , like Polyvinyl Acetate, Furfural, Fumed Silica at different rate of addition and two types of fibers, Carbon Fiber and Polypropylene Fiber to the plaster at a different volumetric rate. It was found that after analysis of the results the use of Furfural as an additive to plaster by 2.5% is the optimum ratio of addition to that it improved the flexural Strength by 3.18%.
When using Polyvinyl Acetate it was found that the ratio of the additive 2% is the optimum ratio of addition to the plaster, because it improved the value of the flexural stre

يقترح هذا البحث طريقة جديدة لتقدير دالة كثافة الرابطة باستخدام تحليل المويجات كطريقة لامعلمية، من أجل الحصول على نتائج أكثر دقة وخالية من مشكلة تاثيرات الحدود التي تعاني منها طرائق التقدير اللامعلمية. اذ تعد طريقة المويجات طريقة اوتماتيكية للتعامل مع تاثيرات الحدود وذلك لانها لا تأخذ بنظر الاعتبار إذا كانت السلسلة الزمنية مستقرة او غير مستقرة. ولتقدير دالة كثافة الرابطة تم استعمال المحاكاة لتوليد البي

A total of 247 Mallard ( Anas platyrhynchos platyrhynchos L.) from Baghdad and Kut were examined for the Cestodes Diorchis stefanskii Sobolevicanthes gracilis; Hymenolepis mastigopraditae and the Nematode Amidostomum acutum in the first time in Iraq . Among these , 151 birds were found infected by these helminthes It has been found small nodules on the external surface of the intestine , Ulceration of mucosa inflammatory infiltrate , Oedemats changes and hyperplasia in the section of infected intestine were noticed.

Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information