The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

Background: Sealers should demonstrate adhesive properties to dentin, decreasing the chance of endodontic treatment failure. Increased adhesive properties to dentin may lead to greater strength of the restored tooth, which may provide greater resistance to tooth fracture and clinical longevity of an endodontically treated tooth. The aim of this study was to evaluate the shear bond strength of Bioceramic iRoot SP sealer, AH plus sealer and Apexit plus sealer in absence or presence of smear layer using push out bond strength test. Materials and Methods: Sixty straight single roots of the mandibular premolars were selected for this study. All canals were instrumented using ProTaper rotary instruments to achieve tapered canal walls, instrumenta

This research aims to study and evaluate the reality of the Iraqi banks in terms of how they cope with the risks of the banking business, specifically banking operational risks, and to develop a model integrated to define, identify, measure and mitigate the impact of these risks on according to the Basel Committee requirements II about the dangers of Alchgal.uchir major search to the presence of weak results in the Iraqi banks in understanding and defining and measuring operational risks and not hedged properly, which avoids those banks operating losses as well as the results show there is a shortage in the equation of capital adequacy applied by the Iraqi banks because of non-observance of the minimum capital required to counter the ris

The effect of using different R -molar ratio under variable reaction conditions (acidic as well as basic environment and reaction temperature) have been studied. The overall experiments are driven with open and closed systems. The study shows that there is an optimum value for a minimum gelling time at R equal 2. The gelling time for all studied open system found to be shorter than in closed system. In acidic environment and when R value increased from 2 to 10, the gelling time of closed systems has increased four times than open systems at T=30 ?C and fourteen times when temperature reaction increased to 60 ?C. While in basic environment the influence of increasing R value was limited.

This work deals with the production of light fuel cuts of (gasoline, kerosene and gas oil) by catalytic cracking treatment of secondary product mater (heavy vacuum gas oil) which was produced from the vacuum distillation unit in any petroleum refinery. The objective of this research was to study the effect of the catalyst -to- oil ratio parameter on catalytic cracking process of heavy vacuum gas oil feed at constant temperature (450 °C). The first step of this treatment was, catalytic cracking of this material by constructed batch reactor occupied with auxiliary control devices, at selective range of the catalyst –to- oil ratio parameter (  2, 2.5, 3 and 3.5) respectively.  The conversion of heavy vacuum gas

          Five sites were chosen to the north of Babil Governorate in   order to identify the limnological features and the impact of the Hindiya Dam during 2019. Site2 was located near the dam to reflect the ecological features of this site, whereas other sites, S1 was located at the upstream of the dam as a control site. Moreover, the two other sites S3 and S4 were located down the dam. The results of  the  study  showed  a  close  correlation  between air and water temperature at all sites. Also there were significant differences in average of thirteen out of eighteen water parameters.Water temperature, total alkalinity, bicarbonate, DO, POS, TH and Mg⁺²  ions  decreased from 22.76˚C, 203.33 mg/L,

Environmental education is considered as process of getting Humans in communication with this environment and all its various resources. such process requires acquiring knowledge about the environment that com help humans understand their correlative relations with the environmental elements on one hand and among the environmental elements themselves on the other . Besides, such a process requires developing human skills that help them participate in developing environmental circumstances. Therefore environmental education is responsible for perspective and cultural development that governs human behavior. Regarding their environment and stimulating tendencies and interests towards the environment , let alone helping humans acquire the c

The term of ability (Al qoudra) is of the common terms which used by speech scientists to relate to one of the important verbal issues which called “Fate and destiny”. the issues of fate and destiny has been raised by Muslims since the dawn of Islam and It was researched among speech scientists, there are many opinions about this issues as the man can do or leave anything or he forced to do something that mean he hasn’t ability.

Also the term was used by jurists and they mention to the ability conditions (Assigning the Divine) and when this conditions are not available that means the man is not commissioning, the conditions are Mind, puberty and other conditions which mentioned in the books of jurisp

This paper deals with the most important factors leading to child marriage and the importance of the study shed light on the factors leading to the marriage of minors than to underage marriage of repercussions on society and on the individual and household level, and thus its effects on the development of Almrah Battabarha half of society Vsba minors hinders progress Almrah and deprive of her childhood and deprive them of education leading to the spread of illiteracy , in addition to the marriage of minors having psychological risks, health and social girl and the family together.
The objectives of the study focused on identifying the socio and cultural factors leading to the marriage of minors, and highlights the marriage Alqaasratal