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 researcher tried to concentrate on the field study included many houses for the sake of documenting it by pictures and schemes with its history using the available data that had got from elderly whereas the rest of heritage will document in other research , in God willing .
The research confined on the studying of examples heritage houses which was some of them had built at the end of 19th century AD but, other of them had built on the beginning of 20th century . In spite of considering these buildings are important and as a sign to architect art of Jubba but, there is never full studying written about them in Western city .
The importance of this study lies on documenting sides of environmental and climatic progress which Iraq

The functional properties of the defatted powder and protein isolate of germinated mung bean seeds were studied and the estimation of the amino acids was carried out. The results showed a significant increase in the values of the amino acids leucine, lysine, phenylalanine and valine. The results of studying the functional properties of the protein isolate and defatted powder showed that there were significant differences between the sample The defatted and protein isolate, if the water absorption capacity of the defatted mung powder was 2.5% water/gm protein and the water absorption capacity of the protein isolate was 3%ml water/g protein, the fat binding capacity of the defatted powder was 0.3 ml fat/g protein and the isolate The ratio was

A total of 37 Staphylococcus epidermidis isolates, isolated from corneal scraping of patients with bacterial keratitis and 20 isolates from healthy eyes (as control) (all isolates, isolated from, Ibn Al- Haietham eye hospital / Baghdad), were tested for slime production, 52.63% of all isolates were positive-slime production (23 isolates from patients and 7 isolates from controls). It was found that positive-slime producing S. epidermidis were exhibited a high resistance to antibiotics as compared to negative-slime producing isolates.

Thirteen A.niger isolates were obtained from soil and food samples and screened on tannic acid agar for their ability to produce tannase. There isolates revealed large tannic acid hydrolysis zones, these isolates were cultured in liquid and solid substrate fermentation media to examine their production of tannase quantitatively .Solid substrate medium was more efficient than liquid medium ,and A.niger Ass19 gave the highest tannase productivity. Different kinds of SSF media and cultured conditions were performed to determine their effect on tannase production. The maximum yield of tannase was obtained in wheat bran with tea leaves hydrated with citrate buffer pH 5.5 at 1:3 (w/v) hydration ratio inoculated with 2108 fungal spores and i

Some new mono isoimides of asymmetrical pyromillitdiimide derived from pyromellitic dianhydride were synthesized and studied by their melting points, FTIR, and 1HNMR spectroscopy and CHN analysis (for some of them) and it was proved that the mechanism of the formation of these isoimides followed, the mechanism suggested by Cotter et al. by using N, N─-dicyclohexylcarbodiimide as dehydrating agent, in spite of the groups attached to the phenyl moiety as mentioned in literatures.

A large amount of thermal energy is generated from burning hazardous chemical wastes, and the temperature of the flue gases in hazardous waste incinerators reaches up to (1200 °C). The flue gases are cooled to (40°C) and are treated before emission. This thermal energy can be utilized to produce electrical power by designing a system suitable for dangerous flue gases in the future depending on the results of much research about using a proto-type small steam power plant that uses safe fuel to study and develop the electricity generation process with water tube boiler which is manufactured experimentally with theoretical development for some of its parts which are inefficient in experimental work. The studied system gen

This study was aimed to analysis phylogenetic tree of the gene cpn60 in Acinetobacter baumannii that was identified in Baghdad. Study included collection two hundred specimens (fifty from UTI, fifty from wound infection , fifty from respiratory tract infection and fifty from otitis infections) . In primary laboratory diagnosis and confirmed by using VITEK- 2 Compact system, twenty isolates of this bacterium were indentified (10%) from total specimens. Extraction of geneteic material to detect target gene by amplification this target gene. DNA
sequencing of all isolates was done. Then alignment of sequencing in NCBI and draw phylogenetic tree by use Geneious 9 software among sequence of locally i