Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

the reality of small and medium enterprises analysis reflects weaknesses plaguing these enterprises and strengths that are characterized by, and thus the formulation of appropriate solutions to the obstacles faced by these enterprises to enhance its contribution to the achievement of economic and social development. Iraqi small and medium enterprises suffer from several obstacles stand in front of development and  support their competitiveness, the finance one of the main obstacles which impede growth and development of these enterprises, noting the banking system in Iraq reluctance to lend to small and medium-sized enterprises, as a result of the high cost of lending these enterprises compared to large projects, as well as

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

Background: It has been established that several filling techniques can affect apical leakage, which is responsible for 59% of endodontic failures. The primary goal of endodontic therapy is to create a tight seal that aids in repairing the periapical tissues, prevents apical periodontitis, and shields against root canal infection. The study aims to compare the apical sealing ability of epoxy resin based sealer  (AH plus), which is an epoxy-resin-based root canal sealer, GuttaFlow 2, which is a silicone-based root canal sealer, GuttaFlow bioseal is a bioactive glass-based root canal sealer, TotalFill HiFlow bioceramic (BC) sealer is a silicate-based root canal sealer (bioceramic sealer) using a single cone techn

The electric energy is one of the most important renewable energies used in the world as it is the main source for sustainable development and economic development through its use in (production, transport and distribution), and in Iraq, the electric power sector has suffered from many problems and obstacles, as providing electric current is one of the most prominent difficulties and challenges That successive governments and residents have faced since the early nineties of the last century and are still ongoing, and that Iraq has all the climatic conditions for developing the work of the electricity system from renewable energies such as solar and hydroelectric energy, as well as gas fields that have become a Basic pillar of pow

       The most popular medium that being used by people on the internet nowadays is video streaming.  Nevertheless, streaming a video consumes much of the internet traffics. The massive quantity of internet usage goes for video streaming that disburses nearly 70% of the internet. Some constraints of interactive media might be detached; such as augmented bandwidth usage and lateness. The need for real-time transmission of video streaming while live leads to employing of Fog computing technologies which is an intermediary layer between the cloud and end user. The latter technology has been introduced to alleviate those problems by providing high real-time response and computational resources near to the

Research on geopolitical and geopolitical studies relates to a range of sciences that can be called auxiliary sciences, such as political science, international relations in particular, and history, but their focus is rarely on science and ethnography

That the issues and problems of the world today has become so large and complex that does not allow a specific field or knowledge to solve one of the need for the newly known knowledge integration (geopolitics and geopolitics) in particular to move towards cognitive integration to understand many of the problems and global issues that faced The importance of this study comes to clarify the relationship between Darwinism, geopolitics and geopolitics. The geopolitics in modern terms d

Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references

Bragg Reflectors consist of periodic dielectric layers having an optical path length of quarter wavelength for each layer giving them important properties and makes them suitable for optoelectronics applications. The reflectivity can be increased by increasing the number of layers of the mirror to get the required value. For example for an 8 layers Bragg mirror (two layers for each dielectric pair), the contrast of the refractive index has to be equal to 0.275 for reaching reflectivity > 99%. Doubling the number of layers results in a reflectivity of 99.99%. The high reflectivity is purely caused by multiple-interference effects. It can be analyzed by using different matrix methods such as the transfer matrix method (TMM) which is the