The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

The current study included the collection of soft samples for Ipomoea carnea Jacq. The anatomical properties of the leaf, which included the characteristics of the surface epidermis, the vertical section of the leaf, the transverse section of the petiole, the pedicel and the indumentum, as well as the study of leaf venation, were examined

The present study included the collection of fresh samples of species of genus Oxalis and examined the anatomical characteristics of the stem, scape, petiole, leaf and pedicel

Recently The problem of desertification and vegetation cover degradation become an environmental global challenge. This problem could be summarized as as the land cover changes. In this paper, the area of Al- Muthana in the south of Iraq will be consider as one of Semi-arid lands. For this purpose, the Ladsat-8 images can be used with 15 m in spatial resolution. In order to over Achieve the work, many important ground truth data must be collected such as, rain precipitation, temperature distribution over the seasons, the DEM of the region, and the soil texture characteristics. The extracted data from this project are tables, 2-D figures, and GIS maps represent the distributions of vegetation areas, evaporation / precipitation, river levels

In this paper, an experimental study of the thermal performance for hybrid solar air conditioning system was carried out, to investigate system suitability for the hot climate in Iraq. The system consists of vapor compression unit combined with evacuated tube solar collector and liquid storage tank. A three-way valve was installed after the compressor to control the direction flow of the refrigerant, either to the storage tank or directly to the condenser. The performance parameters were collected by data logger to display and record in the computer by using LabVIEW software. The results show that the average coefficient of performance of hybrid solar air conditioning system (R=1) was about 2.42 to 2.77 and the average p

Total of 170 samples were collected from Al-Chibayish Marsh reality in Dhi-Qar governorate southern of Iraq to study the epidemology of viral hepatitis in these areas and to detect the type of hepatitis viruses which include A ,B,C,D .The percentage of hepatitis A was 1.17% and most of them below age of ?10 (66.6%) while infection with hepatitis B account 5.29% and includes all age groups. There was no detected cases of hepatitis C,D. The laboratory study showed that the incidence of hepatitis B higher in male (4.11%) compared to female ( 2.35%)

The aims of this study to diagnose the role of the (relationship and impact) Academic driving practices dimensions (model the way, inspire a shared vision, challenge the process, enable others to act, encourage the heart ) in the activation of human capital (investment and development) for (knowledge, skills, expertise, creative and training capabilities) in a sample of university professors in Baghdad city(Baghdad University, Al Mustansiriya University, University of Technology). (367 )samples were distributed to (232 at the University of Baghdad, 97 at Al-Mustansiriya University and 38 at the University of Technology). The goals of descriptive analytical method research have been used, questionnaire has been a main tool for dat

Investment drives the wheel of the development of different developed and developing countries. Sudan is a model for a developing country facing a lot of difficulties in the field of both local and foreign investment. The present study was focused on the problem of poor diversification and efficiency of both local and foreign investment in Sudan. Also, it clarified the important role of administrative supervision to strengthen the efficiency of investment, taking the experience of the Sudan as a model. The researchers used the well-known descriptive and analytical tools (questionnaire, interview, observation) to complete this study. A well designed questionnaire was used. It included all questions that could cover all aspects of

Some major pollutants of polycyclic aromatic hydrocarbons (PAH) those discharged as water produced (WP) from the AlAhdab oil field (AOF) in the ponds close to it may leak to the water resources around and eventually reaches the marshes which will affect its ecosystem. Thus, this work aims to track the availability of PAH in the water resources and the Main Outfall Drain (MOD) nearby. The determination of PAH was evaluated using “High-Performance Liquid Chromatography (HPLC)”. The mean concentration of sixteen PAH in the produced water within the field was relatively high (0.01 to 10.89 g/ml) with standard deviations of (0.10.9). While, PAH outside the field were gradually diminishes down to (0.01-0.039) x10-2 g/ml which exceeds th

     The purpose of the theme of redesign of jobs one of the topics the task that offers the possibility for individuals to perform several tasks in the organization of health at the same time gain experience and diverse skills and achieve compatibility between the requirements of the most appropriate function and organization  of the hand ,hence, the idea of studying the redesign of jobs of the division of blood transfusion services in the department of health Baghdad Rusafa to change the conventional methods used in the performance of functions ,which are no longer able to meet the needs of patients where blood transfusion is a key  ingredient in health care and equal access to safe blood is needed