The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

For poets to pay a great attention to the Islamic figures and their symbolism in Islam come as a prominent phenomenon in our literature . As there is an impact of them on the brilliant history commemorated by littérateurs . As a matter of fact ، the chronicle of Imam Ali Ibin Abi Talib (peace be upon him) falls in the orbit of the focus Ibn Abi Al-Hadid Al-Mu'tazili steers to in his poems . The current research study is to trace the portrayal of Imam Ali (peace be upon them) in the poetry of Ibn Abi Al-Hadid Al-Mu'tazili ، Seventh Alwiite Poems ، as there is no a study tacking such a conjecture before. In the article there are two axes : the introduction comes as first axis portraying Imam Ali Ibn Abi Talib (peace be upon him) in the wa

This study evaluated the functional response of the larva of the predator Chrysoperla carnea by offering varying densities of cabbage aphid, Brevicoryne brassicae (L.) . Results showed conformity with type–II functional response, where the number of prey killed approaches asymptote hyperbolically as prey density increases (declining proportion of prey killed or the inverse density dependent) till it reached the stability stage determined by handling time and predator satiation. Also, the values of attack rate and handling time changed with age progress for both predator and prey. It has been observed an increase in the attack rate and reduction in handling time with the progress of the predator age when feeding on a particular nymphal in

     Three seismic instantaneous attributes (phase, frequency, and variance) were utilized on 3D-seismic poststack migrated data, covering 617.31 km², integrated with data of two wells (Du-1 and Du-2) in Dujaila oil field, southeast of Iraq. They gave good results in detecting reef buildups and confirmed the existence of the stratigraphic hydrocarbon trap that was not obvious in the conventional seismic amplitude sections. They display several seismic criteria in attribute sections for recognizing reef buildups and hydrocarbon accumulation, such as phase reversal, low frequency, and high amplitude variance. The seismic attributes emphasized that the stratigraphic trap of reef rudist buildups with hydrocarbon content is con

      Three monogeneans: Dactylogyrus folkmanovae from gills of Chondrostoma regium, D. reinii from gills of Mesopotamichthys sharpeyi and D. robustus from gills of Leuciscus vorax were collected from Diyala River in Diyala Province. The description, measurements and illustrations of these parasites were given.

   The Eurasian marsh frog Pelophylax ridibundus is a widespread species in Iraq. Examination of intestine of 25 marsh frogs collected in Al-Diwaniya city, middle of Iraq during the period from September to November 2014 revealed the presence of Nematotaenia dispar (Cestoda), Cosmocerca commutata and Cosmocercoides variabilis (Nematoda). Infection rates and intensity have been presented in this paper.

The corrosion behavior of low carbon steel in washing water of crude oil solution has been studied potentiostatically at five temperatures in the range ( 303 –343 )K, at pH ( 4 ) and at pH (4,6,7,9,11 ) at (343K)..The corrosion potential shifted to more negative values with increasing temperature and the corrosion current density increased with increasing temperature, the corrosion current density (icorr) decreased with increasing pH in the rang ( 4 – 7 ) and it increased with increasing pH in the rang ( 9 – 11 ) at ( 343 K ), while the corrosion potential generally variation with increasing pH in the rang (4-11)at(343K. From the general results for this study can be seen that thermodynamic and kinetic function were

To investigate and assess the effects of land use and land cover (LULC) on concentrations of heavy metals in the surface soils of Lesser Zab River Basin (LZRB), 25 surface soil samples were taken from different LULC classes. Heavy metals concentrations were measured and their enrichment factors were calculated. Most of the LZRB soil samples are moderately alkaline with pH>8 and characterized by low organic content. The average abundance of the major oxides follow the decreasing order of SiO2 % > CaO % > Al2O3 % > Fe2O3 %> MgO > K2O % > TiO2 % > Na2O % > SO3 % > P2O5 %. A correlation matrix revealed that clay and feldspar minerals, Fe and Mn oxides / hydroxides are the most important carrier phase for several

Field and laboratory experiments were performed to evaluate the allelopathic
potential of sorghum residues alone or in combination with reduced rate of trifluralin
herbicide on weeds in mung bean field. The field experiment was conducted during
2014 season at the Research Farm of Biology Department, College of Science,
Baghdad University by using randomized complete Block design (RCBD) to test the
effect of sorghum residues at rates of 5 and 10 t ha-1 alone or in combination with
reduced doses of trifluralin (30 and 60% of recommended dose) on weeds and mung
bean crop. Weedy check and label rate of trifluralin (2.4 Lha-1) were also included
for comparison. Each treatment was replicated four times. Total phenolics

Objectives: To assess general social factors for elderly in geriatric homes in Jordan.
Methodology: The study was conducted for clients residing in elderly homes. A purposive sample of (155)
residents were selected. Social resource scale by (Duck University Center) called (OARA) older adult resources
and services was used as tool for data collection. The questions extract data about family structure, patterns of
friends and visiting, availability of a confident, satisfaction with the degree of social interaction and availability
of a helper in the event of illness or disability and the program of trips in the houses.
Results: The findings revealed that the life expectancy for women is greater than for men. In respect to