The current study included, studying the ability of eight genera of plants belong to Brassicaceae family, Brassica tournifortii, Cakile Arabica, Capsella bursa – pastoris,Carrichtera annua, Diplotaxis acris, Diplotaxis haru , Eruca sativa and Erucaria hispanica to accumulate ten heavy metals Cadmium, Chromium , Copper, Mercury, Manganese ,Nickel ,Lead ,and Zinc . Plant leaves samples were collected from Al-Tib area during spring of 2021.The data demonstrated that, the highest conc. of Cd was 2.7 mg/kg in Diplotaxis acris leaves and lower value was 0.3 mg/kg in Cakile Arabica leaves. For Co, the highest conc.was 1.3 mg/kg in Capsella bursa – pastoris leaves, whereas the lower value was 0.5 mg/kg in Cakile arabica leaves. As for Cr element, the highest Conc. was 14.7 mg/kg in Capsella bursa – pastoris leaves, and the lower value was 2.7 mg/kg in Diplotaxis acris leaves. The highest conc. of Cu was 100.8 mg/kg in Capsella bursa – pastoris leaves, whereas the lower value was 8.8 mg/kg in Cakile arabica leaves. For Hg element the highest Conc. was 1496.2 mg/kg in Brassica tournifortii leaves, and the lower value was 3.1 mg/kg in Erucaria hispanica leaves. Eruca sativa record the highest Conc. value 95.2 mg/kg for Mn element, whereas the lower value was 28.8 mg/kg in Diplotaxis acris leaves. The highest conc. of Pb was 26.4 mg/kg in Capsella bursa – pastoris leaves, and the lower conc. was 1.5 mg/kg in Cakile Arabica leaves, Whereas the highest Conc. of Ni was 24.2 mg/kg in Capsella bursa – pastoris leaves and the lower conc. was 6.1 mg/kg in Cakile Arabica leaves. According to these results, Brassica tournifortii was more capable of accumulating heavy metals, while Erucaria hispanica was the least compared to the rest plants.
The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.
The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a
... Show MoreCertainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the
... Show More