The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

The capital banking foundation stone upon which the bank in the practice of business activities, the more capital a good financial adequacy of the increased bank's ability to grant credit and expand the various activities and provide a safety element for depositors and other sources of funding to achieve profits and increase the trading volume of the shares, causing the rise the rate of return for the shares of banks and have the Central Bank as head of the banking system by issuing instructions capital increase banking, according to the requirements of economic development and increase gross domestic product by supporting investment projects that are financed through banks, the research aims to show the extent of the banks commitment to

Abstract
  financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.

the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it w

To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more  imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the

Polymer matrix composites are suitable materials for medical applications, such as denture base resin polymethyl methacrylate (PMMA). This includes light weight and high strength. This paper describes the effect of selected weight fractions (1, 2, 3, 4 & 5) % wt of nano(Alumina AL2O3, Zirconia ZrO2, Hydroxyapatite HA and Halloysite nanoClay) reinforcements on the biopolymer matrix (PMMA). Some tribology tests were used to evaluate the prepared system (impact strength, hardness surface, and wear rate) tests. The samples were fabricated by (Hand Lay-Up) with different particle reinforcement percentages. All tests were accomplished at room temperature, and samples were developed according to the ASTM standard. The weight fraction o

Abstract : Tin oxide SnO2 films were prepared by atmospheric chemical vapor deposition (APCVD) technique. Our study focus on prepare SnO2 films by using capillary tube as deposition nozzle and the effect of these tubes on the structural properties and optical properties of the prepared samples. X-ray diffraction (XRD) was employed to find the crystallite size. (XRD) studies show that the structure of a thin films changes from polycrystalline to amorphous by increasing the number of capillary tubes used in sample preparation. Maximum transmission can be measured is (95%) at three capillary tube. (AFM) where use to analyze the morphology of the tin oxides surface. Roughness and average grain size for different number of capillary tubes have b

Optical properties of chromium oxide (Cr2O3) thin films which were prepared by pulse laser deposition method, onto glass substrates. Different laser energy (500-900) mJ were used to obtain Cr2O3 thin films with thickness ranging from 177.3 to 372.4 nm were measured using Tolansky method. Then films were annealed at temperature equal to 300 °C. Absorption spectra were used to determine the absorption coefficient of the films, and the effects of the annealing temperature on the absorption coefficient were investigated. The absorption edge shifted to red range of wavelength, and the optical constants of Cr2O3 films increases as the annealing temperature increased to 300 °C. X-ray diffraction (XRD) study reveals that Cr2O3 thin films are a

Polymer matrix composites are suitable materials for medical applications, such as denture base resin polymethyl methacrylate (PMMA). This includes light weight and high strength. This paper describes the effect of selected weight fractions (1, 2, 3, 4 & 5) % wt of nano(Alumina AL2O3, Zirconia ZrO2, Hydroxyapatite HA and Halloysite nanoClay) reinforcements on the biopolymer matrix (PMMA). Some tribology tests were used to evaluate the prepared system (impact strength, hardness surface, and wear rate) tests. The samples were fabricated by (Hand Lay-Up) with different particle reinforcement percentages. All tests were accomplished at room temperature, and samples were developed according to the ASTM standard. The weight fraction of (4% for AL