The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

A new Species of the Cerambycinae belonging to the genus Hesperophanes was found new to the fauna of Iraq and Science. H. testaceus was studied in details and the male genitalia were illustrated. Type's paratypes and the locality of this newly described Species were mentioned.

The fact of having Journalism being open to people from different orientations professions, working as journalists requiring protection just to spread corruption, is one of the biggest threats faced by journalism.

Journalists noticed the spread of unprincipled journalists with no journalistic ethics amongst them, they tried to protect their profession from these corrupt outsiders who might annihilate the mighty of journalism. The principles of the journalism profession known as journalistic ethics, are one the most important formulations of the law concluded by the journalists and those concerned by the the profession, they were then published in public in order to prove their professionalism, especially for those who don’t und

      In this paper, the researcher suggested using the Genetic algorithm method to estimate the parameters of the Wiener degradation process,  where it is based on the Wiener process in order to estimate the reliability of high-efficiency products, due to the difficulty of estimating the reliability of them using traditional techniques that depend only on the failure times of products. Monte Carlo simulation has been applied for the purpose of proving the efficiency of the proposed method in estimating parameters; it was compared with the method of the maximum likelihood estimation. The results were that the Genetic algorithm method is the best based on the AMSE comparison criterion, then the reliab

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The  insect is diagnosed and named by the National Center of Biotechnology Information (NCBI), USA as the Mint leaf Beetle Chrysolina herbacea alnadawi (Duftschmid, 1825), (Coleoptera: Chrysomelidae). The diagnosis was performed depending on the DNA analysis by 73% similarity with Chrysolina herbacea (Duftschmid, 1825) sequence, In the present study. It is recorded as a new insect pest on mint plant Mentha  puleguim (L,1753) (Lamiaceae). DNA analysis confirmend that it is recorded for the first time in Iraq and the Arab world as well as the Middle East. Those insects were observed initially during August 2017 in residential gardens of Al-Bonooq district in Baghdad / Iraq.

In this study, method for experimentally determining the electron density (ne) and the electron temperature (Te) in the atmospheric Argon plasma jet is used; it is based on optical emission spectroscopy (OES). Boltzmann plot method used to calculate these parameters measured for different values of gas flow rate. The results show that the electron temperature decreasing with the increase of gas flow rate also indicates an increasing in the electron density of plasma jet with increasing of gas flow rate.

We wanted to find out how selenium (Se) affects broiler chicken performance, meat physicochemical properties, and selenium deposition in the tissues of broilers. Each of the 96 experimental pens had 30 chickens and included a total of 2,880 one-day-old broilers (Cobb 500 strain). A factorial design of four-by-three (SY + SS) and eight replicates (SY + SS) was used for the 12 experimental treatments, with selenium levels ranging from 0.15 to 0.60 ppm and organic (SY) or inorganic (SS) sources of selenium and their relationship (SY + SS). There were no differences in performance (P > 0.05) across Se levels or sources. 106 g/day of ADFI, 63 g/day of ADG, and 1.6844 kg/kg of FCR were found to be the averaging values for these three parameters:

This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

Aims of this research to determine asbestos fibers levels in surrounding air of some crowded sites of Baghdad city were monitored in summer 2020. Collection of samples was conducted by directing air flow to a mixed cellulose ester membrane filter mounted on an open‑faced filter holder using sniffer a low flow sampling pump, samples of air were collected from five studied areas selected in some heavy traffic areas of Baghdad city, (Al-Bayaa and Al-Shurta tunnel, Al-Jadriya, and Al-Meshin commercial complex, control), then analyzed to determine concentrations of asbestos fibers. Counting of asbestos on the filters was carried out through using both scanning electron microscope SEM and an energy dispersive X‑ray system EDS to count