Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

Background: Various fluids in the oral environment can affect the surface roughness of resin composites. This in vitro study was conducted to determine the influence of the mouth rinses on surface roughness of two methacrylate-based resin (nanofilled and packable composite) and siloraine-based resin composites.

Materials and methods: Disc-shaped specimens (12 mm in diameter and 2mm in height) were prepared from three types of composi

The inhibition effect of crude juice of green and black olive on cancer cell line (RD) in vitro has been studied by depending on micro titration system . Eleven different concentration starting from (916-960) mg/ml of crude juice respectively ,for three periods of exposure(24-48-72)hours. The resulted showed that the inhibition effect dependent on type of olive fruit juice ,concentration of dose ,time of exposure and the high concentration of both type of olive juice increased the growth of cell line while other concentration caused decrease in different rates ,moreover the black juice was more effective than green and 48 hours' time exposure was the best for inhibition.

A Laboratory study was conducted in quality control department ,state company for food stuff trading ministry of trade (2005-2006) on sunflower oil imported to Iraq from different origins included 12 trade marks, Complete random design was used with four replication .The purpose of the study is to know the origins effect on fatty acid percent and study the simple correlation between them, the result showed Turkish origin for trademark (Narin) was superior in Palmitic and Stearic fatty acid (10.41,3.29%).While Omanian origin for trademark Alsafwa was superior in Oleic(35.09%) and Syrian origin for trade mark Alnahraen was superior in Linoleic fatty acid percent 66.53% whereas Egyptian origin for trademark Alasel was superior in the percent

Background: ?-L-Fucose is a methyl pentose sugar, had the ability to kill bacteria, controlling infection and normalize immune function. The objective of this study is to determine the effect of sulcular injection of fucose on rabbits periodontium , throughout measuring the level of some proinflammatory cytokine ; interlukine 1beta ( IL-1beta) and tumor necrosis factor ( TNF-alpha) in sera of rabbits before fucose injection and at 3 days after fucose injection. Materials and Methods: The study was carried on using ( 20 ) male rabbits of the same species weighted (1-1.5 kg ) , the blood samples were collected from hearts of 20 rabbits before fucose injection and consider as( non injected group) , and after 3 days of fucose injection and con

The present study reports the effect of temperature and liquid hourly space velocity (LHSV) on the cumene cracking reaction rate and selectivity by using a laboratory continuous flow unit with fixed bed reactor operating at atmospheric pressure. The prepared HX zeolite was made from Iraqi kaolin with good crystallinity .The activity and selectivity of prepared HX-zeolite was compared with standard HY zeolite and HX zeolite catalysts in the temperature range of 673-823K and LHSV of 0.7-2.5 h-1 . It was found that the cumene conversion increases with increasing temperature and decreasing LHSV at 823K and LHSV of 0.7 h-1 the conversions 65.32, 42.88 and 59.42 mol% for HY, HX and prepared HX catalysts respectively and at LHSV of 2.5 h-1 and th

An acidic environment causes surface changes of resin composites. Filler particlesize and filler distribution also have a direct effect on these surface changes. This invitro study evaluated the influence of Pepsi Cola drink on the surface roughness ofComposan LCM and Composan Ceram over time. Sixteen disc shaped specimens(10mm diameter, 2mm thickness) of each resin composite were fabricated, therebyforming two groups (n= 8). Surface roughness (Ra) was analyzed after 24 hrs beforeexposure to beverage. The specimens were submitted to a five minutes immersion inPepsi Cola three times daily interrupted by immersion in deionized distilled water (37C˚). Surface roughness measurements were done at 10, 30, and 60 days intervals. Datawere

Non-thermal plasmas have become popular as plasma technology has advanced in various fields, including waste management, aerospace technology, and medicinal applications. They can be used to replace combustion fuels in stationary hall motors and need little effort to keep running for longer periods of time. To improve overall system performance, non-reactive gases such as )Xe, Ar, and Kr) are utilized in pure or mixed form to generate plasma. Since DC glow discharge is a fundamental topic of importance, these gases have been researched. The paper concentrates on 2-D modeling and simulation. DC glow-discharge tubes are utilized with argon gas to create plasma and learn about its properties. The magnitude of the electron density, increases wi