The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

Background: The systemic host modulation therapy is new approach in treatment of periodontal diseases. Materials and methods:The target of this treatment is the host response to microbial infection because at present time,it is well known that most of damage found in periodontal diseases cause by the inflammatory -immune response to periodontal infections.Sub-antimicrobial-dose Doxycycline (SDD) is a 20-mg dose of Doxycycline (Periostat) that is approved and indicated as an adjunct to scaling and root planning (SRP) in the treatment of chronic periodontitis. Results:At present, SDD (Periostat) is the only systemically administered agent that is approved by the U.S. Food and Drug Administration (FDA) and accepted by the American Dental Asso

Objective conditions for the possibility of punishment are legal or material facts –positive or negative that depart from the activity of the offender. The legislator comments on their subsequent verification on the formation of some crimes the possibility of.The application of punishment to the offender , but although they are facts of an object nature that approach and overlap with many systems and cases , they are distinguished by a certain subjectivity that differentiates them from each case that may seem similar or approach them. To clarify the ambiguity that may surround these conditions , Which may lead to confusion between them and what be similar to other cases due to the common effect that they have in common , which is the f

The purpose of this research is to determine the relationship between the strategic thinking and organizational change via the use of many statistical methods such as Simple linear regression equation. The 80% of the hypotheses of correlation and influence were established, and the research was reached a number of conclusions. Including the fluctuation of the level of strategic thinking capabilities in the sample surveyed. Although, there are certain levels, but an organization of this importance need to be higher. Based on these conclusions, the researcher has made some recommendations to address the findings of the research. Reflexión del pensamiento estratégico sobre el cambio organizacional Resumen El propósito de esta investigación

In order to reduce the losses due to evaporation in the stored crude oil and minimizing the decrease in °API many affecting parameters were studied (i.e. Different storage system, namely batch system with different types of storage tanks under different temperatures and:or different pressures). Continuous circulation storage system was also studied. It was found that increasing pressure of the inert gas from 1 bar to 8 bar over the surface of the crude oil will decrease the percentage losses due to evaporation by (0.016%) and decrease the change of °API by (0.9) during 96 hours storage time. Similarly using covering by surfactant (potassium oleate) or using polymer (polyurethane foam) decreases the percentage evaporation losses compare

We have found through research , that administrative institutions on the outskirts of Kufa and their management is not as important as administrative institution in place that were associated with it and subject to its control ,as it often was express power , or poor ( if true ) expression , directors of the center for the suburbs , as it became clear to our diversity of those administrative institutions and prominent role in the interest of the affairs of the people and society in all aspects of life , and are the functions and different staff from the highest authority the suburbs represented by house of representatives ( the workers ) ,then workers abscess and Al-dhaqan and not to mention for other jobs came the actions of Bhaltsier a

In this paper, the static analysis for finding the best location of boxes inside the composite wing-box structure has been performed. A software ANSYS (ver.11) was used to analyses the Aluminum wing to find the maximum stresses reached in. These results are used as a base for the composite wingbox to find the numbers of layers and location of the box beam and its dimensions so that the composite wingbox may carry the same loading conditions in the Aluminum wing. Analysis showed that a composite wingbox having two boxes is better than the single or triple boxes wing based on stress to weight ratio. Mass saving of (40%) had been achieved when composite wing-box is used instead of Aluminum wing.

Linear and nonlinear optical properties of epoxy/ Al2O3 nanocomposites system were studied for epoxy neat and (0.5, 1.5, 3, and 5) % Al2O3 nanocomposites.The band gap of epoxy and its nanocomposites was obtained at these weight ratios. Nonlinear optical properties experiments were performed using Q-switched Nd:YAG laser z-scan system.These experiments were carried out for different parameters: wavelengths (1064 nm and 532 nm), laser intensities (0.530, 0.679, and 0.772) GW/cm2 and weight ratio of Al2O3 nanocomposites. The results showed that the band gaps were decreased with increasing the weight ratio of nanoalumina except at 5wt% and the nonlinear refractive index coefficient is directly proportional to the incident intensities while o

This study aims to discuss how English Language Textbook (ELT), used in Iraqi schools, can be developed. All Iraqi teachers in Iraq spend much time using ELT textbooks in classrooms, and most of the Iraqi students depend on these textbooks to learn and improve the English language, so choosing an appropriate ELT textbook is so essential. A suitable book must include critical components that fit teachers' and students' needs. The quality of ELT textbooks has been improved dramatically in recent years, even though these textbooks still do not meet students' needs, especially in language communication skills. This study seeks to investigate the most critical components that may make the ELT textbooks are more influential and interactive for Ir