The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

Seasonal variations of the species composition and abundance of Cladocera were studied in two stations at the end of the Tigris River and one station at the confluence of the Tigris with Euphrates area, at the beginning of the Shatt Al-Arab River in Al-Qurnah North of Basrah Province, from October 2015 to August 2016. Samples of zooplankton were collected by plankton net 100-µm. mesh size. The population density of Cladocera ranged between 1 Ind /m³ during summer and 211 Ind./m³ during winter at station 1 (Al-Jewaber Bridge). A total of 16 species of Cladocera belonging to 12 genera were recorded in the study. The average density of Cladocera ranged from 23.2 ind./m³ at Station 2 (Hamayon Bridge) to 53.7 Ind./m³

Phytoplankton, as one of the most important primary producers in aquatic ecosystems, has been widely used to indicate the health of ecosystems. Nine physico-chemical parameters of water, as well as the phytoplankton community, of Al-Chibayish marsh were studied. Samples were collected from four sites and analyzed every two months from January to October 2019.

    Seasonal variations in physical and chemical properties were observed at all sites during the study period. The results indicated that 154 species of phytoplankton were recorded. The highest percentage of species was recorded to be 64.28% for Bacillariophyceae (diatoms) (Centrales 3.24% and Pennales 61.03%), followed by Chlorophyceae (16.23%), Cyanophyceae

Christianity has rites and rituals that they should perform, and are indispensible. They say that these are sacred ordinances by Jesus Christ (PBUH) including the secret of priesthood. The origin of this secret as they claim is Christ. He puts the foundation of priesthood in Christianity. He has chosen twelve disciples and then seventeen whom he ordinated to obtain the honor of spreading the message of Christ among people. He appointed among the priests a divine message which the first fathers from the disciplesthemselves. The disciples are ones who take the secret and deliver it to the ones after them. The disciples took that sacred secret from Christ. Therefore, the secret is used when granting any religious position in the church. That s

Self- curing is the potential of lightweight aggregate to absorption great amount of water thru mixing which prominently can moves to the paste during hydration process. Self- curing empowers a water to be distributes more evenly act out the cross section. Whereas, the external curing water is only able to penetrate several millimetres into concrete with low water cement ratio. Brick dust accumulates in the demolish site creates serious environmental contamination. This study investigates the effect of brick dust recovered from construction site on the Properties of mortar cured in three curing conditions. Mortar in this study produced using BD as cement additive with (2, 4, 6, and 8) % by weight of cement. BD was used a

The research deals with a very important topic, which is social security viewed in the context of criminal protection for state security and the challenges it faces after a decisive change in the methods of war. The research also presents a different division of the generations of wars. We limit ourselves to four of them based on the change in the strategic war objectives and not just the means of committing them. This is because these means are not suitable for describing the real changes in the patterns of wars and the goals that it seeks to achieve. The research stresses the importance of putting the concept of state security in its correct framework, which is part of social security, so that the interest of the political system and the

An experiment was conducted using pots (capacity of 4 kg soil/pot) in the glasshouse of Biology Dept. College of Education (Ibn Al-Haitham) University of Baghdad during 2008-2009 growing season, in order to determine the effect of different levels of urea fertilizer (Zero, 0.1, 0.2, 0.4 gm/4 kg soil in pot) these equal to (Zero, 100,200,400 kg/ha) and different levels of superphosphate fertilizer (Zero, 0.1, 0.2 gm/4kg soil in pot), these equal to (Zero, 100,200 kg/ha) on some morphological and physiological characteristics of fenugreek plant. This experiment was conducted using Completely Randomized Design (CRD) with three replications and the experiment included (36) pots. Results indicated clear increase in all studied characteristics wi

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

    In this paper, we prove some coincidence and common fixed point theorems for a pair of discontinuous weakly compatible self mappings satisfying generalized contractive condition in the setting of Cone-b- metric space under assumption that the Cone which is used is nonnormal. Our results are generalizations of some recent results.

The Internet has added another dimension to public relations in institutions and organisations, as it provided tools and communication channels, especially social networking sites, which provided information and data on public relations for the institution through these websites. In addition to its communication with its audience, and the audience's interaction with it, so our research tagged (the effectiveness of public relations of the Sunni Endowment Diwan through social networking sites): An analytical study of the official Facebook page of the Diwan that addresses the knowledge and monitoring of the contents of the official Facebook page that public relations adopt in providing information, data, and activities of the Sunni End