The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

A 2D geological model for Mauddud Formation in the Badra oil field is built using Rockworks 16 software. Mauddud Formation produces oil from limestone units; it represents the main reservoir in the Badra oil field. Six wells (BD-1, BD-2, BD-4, BD-5, P-15, and P-19) are selected to build facies and petrophysical (Porosity and Water saturation) models. Wells data are taken from the core and cutting samples and studied through the microscopic. The petrophysical data (effective porosity and water saturation) are derived from computer processes interpretation results that are calculated by using Interactive Petrophysics software. The 2D models are built to illustrate the vertical and horizontal distribution of petrophysical properties between we

The core interval at the K.H5\6 and K.H5\8 Wells in the West of Rutba provinces reveals a significant succession across the Late Cretaceous–Early Paleocene transition. The sampled interval encompasses a series of carbonates belonging to Digma Formation of Latest Cretaceous age, which underlies the Akashat Formtion of Danian age. Fifty-five species belonging to thirty-five genera were recognized. Based on the distribution of these species, eight biozones were distinguished, three biozones are recorded from the K.H 5\6 studied section and two biozones are documented from the K.H 5\8 studied section which refers to Late Maastrichtian age of Digma Formation. Five biozones are recorded from Akashat Formation in the K.H 5\6 studied section and

Benthic algae of Tigris river and one of its northern tributary the lower Zab were study at monthly intervals during Nov. 2001-Oct. 2002. Four sites were selected, a total of 115 species of algae were identified during this study, diatoms was the dominating group (86 species) followed by Chlorophyta (18 species), Cyanophyta (7species), Euglenophyta (2 species) and one species for each of Pyrrophyta and Chryzophyta. Pennate diatoms formed the major density within the identified algae and distributed among all stations especially the species Achnanthes minutissima, Navicula gracilis and Nitzschia palea, the diatoms bloomed in spring and autumn seasons. Bio-diversity and density of benthic algae in Tigris river was affected negatively by the e

          Caffeine (1,3,7-trimethylxanthine), which is the most widely consumed stimulant in the world, had been isolated and estimated gravimetrically in fifteen  different commercial kinds of tea found in the Iraqi market.The kinds of tea were chosen according to their differences in the degree of fermentation and the method of processing i.e. black , gray and  green . The isolated caffeine was identified by melting point, sublimation, TLC, chemical tests, UV , IR , HPLC and CHNO analysis.                                 &nb

Shuaiba Formation is an important formation in Iraq, because of their deposition in the important period during the geological history of Arabian plate. The study is focused on a number of selected wells from several fields in southern Iraq, despite the many of oil studies to Shuaiba Formation but it lacks to paleontological studies. Four selected wells are chosen for the current study, Zb-290, Ru-358, R-624, WQ1-353, the selected wells are located within different fields, these are Zubair, Rumaila and West Qurna Oil Fields. In this study fourteen species followed to genus Hedbergella were discovered for first time as well as three genera followed to genus Heterohelix in the Shuaiba Formation at the different oil fields, Hedbergella tuni

In this study, a new theoretical method for the estimation of absorption and fluorescence spectra is accomplished. These estimations were established following experimental measurements of absorption and fluorescence spectra for the solutions of fluorescein laser dye mixed with titanium dioxide (TiO2) nanoparticles
in distilled water. The used concentration of fluorescein dye was 1x10-5 M, whereas the masses of titanium dioxide nanoparticles were 0.0003g, 0.0005g, 0.001g and 0.002g. An absorption spectra improvement was observed upon raising the mass of TiO2 nanoparticles, which specifies that doping the fluorescein dye with TiO2 nanoparticles have an essential influence on the dye absorption spectra. On the other side, all fluorescen