The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

ABSTRACT                

The multi-drug resistant efflux pump is a glycoprotein pump whose function is to push foreign substances. The efflux pump is found in humans, animals. It also has wide-ranging properties in  bacteria and fungi. They are found in all species of bacteria, and efflux pump genes can be found in bacterial chromosomes or mobile genetic elements, such as plasmids. The most sensitive function that leads to a global problem is its resistance to antibiotics in bacterial cells, which increases the ability to bacteria from becoming strong virulence factors that most or all antibiotics cannot kill. It also has othe

The research aims to identify the most important areas of voluntary work available to women in society, stand on the most important controls that push women to work in voluntary areas in society. The research also seeks to stand on the most prominent obstacles to the voluntary work of women in society. The research contained four main chapters: Chapter I: Definition of research, Chapter 2: Objectives, areas, controls and effects of volunteer work, Chapter 3: Voluntary Work of Women in the Celestial Religions, and lastly, Chapter 4: Theories, Constraints, and Recommendations for Voluntary Work for Women.The researcher suggested several recommendations: 1-establishing a unit responsible for planning,

         A new method for the determination of the drug cefalexin in some Pharmaceuticals using (UV-Vis) and  indirect Flame Atomic Absorption Spectrophotometer (FAAS) , Fe III should forms a chelating complex with cefalexin (CEX –Fe III) at pH (1-8) and the best pH for the formation of (CEX –Fe III) chelating complex was (2) .The complex extracted with Methanol  and  Dimethy-Sulphoxide .The mole-ratio method has been used to determine the structure of chelate (CEX - Fe III) and found to be 2:1 LM ( Ligand : Metal.) .

Keywords : Cefalexin , chelating complex.

A New Spectrophotometric Methods are improved for determination Metronidazole (MTZ) and Metronidazolebenzoate (MTZB) depending on1STand 2nd derivative spectrum of the two drugs by using ethanol as a solvent. Many techniques were proportionated with concentration (peak high to base line, peak to peak and peak area). The linearity of the methodsranged between(1-25µg.ml-1) is obtained. The results were precise and accurate throw RSD% were between (0.041-0.751%) and (0.0331-0.452%), Rec% values between (97.78, 101.87%) and (98.033-102.39%) while the LOD between (0.051-0.231 µg.ml-1) and (0.074-1.04 µg.ml-1) and LOQ between (0.170-0.770µg.ml-1) and (0.074-0.313 µg.ml-1) of (MTZ) and of (MTZB) respectively. These Methods were successfully ap

A sensitive and selective method have been developed for the determination of palladium (II)and platinum (II) . A new reagent and two complexes have been prepared in ethanolic solutions .The method is based on the chelation of metal ions with 4-(4?- pyrazolon azo) resorcinol (APAR) to form intense color soluble products, that are stable and have a maximum absorption at 595 nm and at 463 nm and ?max of 1.11×10 4 and.1.35 ×104 Lmole-1cm-1 for Pd(II) Pt(II) respectively. A linear correlation of (1.4 – 0.2) and (3.2 -0.4 ) ppm for pd(II) pt(II) respectively .The stability constants , relative errors , a relative standard deviations for Pd(II) and Pt(II) were 0.40×105 , 0.4×104 L mol-1 ,0.34 - 0.21% and 2.4 – 0.91% respectively.

This study was aimed to develop an optimized Dy determination method using differential pulse voltammetry (DPV). The Plackett-Burman (PB) experimental design was used to select significant factors that affect the electrical current response, which were further optimized using the response surface method-central composite design (RSM-CCD). The type of electrolyte solution and amplitude modulation were found as two most significant factors, among the nine factors tested, which enhance the current response based on PB design. Further optimization using RSM-CCD shows that the optimum values for the tw