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

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

Flourished economic life in the city Asturabaz was the main engine of social and political conditions in the city; In order to provide factors to help the successful cultivation of the city as well as the prosperity of the industry as famous city Asturabaz since ancient times textile industry and won wide acclaim as well as leather and wood industries and the pharmaceutical industry industry in addition to the livestock that have contributed to increased imports of the city, and this led to the prosperity of the evolution of physical movement and intellectual life.

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

War was and remains one of the main instruments for the practice of international relations, and has always been a major focus of the study of international relations. War, such as diplomacy, propaganda, etc., is an instrument of national politics. States have used wars to achieve their goals and aspirations and achieve their national interests. War and peace issues are essential to understanding international relations. They are questions that involve the problem of survival.

Today the term "war" is used in many different ways. We talk about Cold War, Hot War, Limited War, Total War, Conventional War, Unconventional War, Civil War, Gang War, Preventive War etc. However, the war continued to exist, and took various forms.

This research aims to test the effect of strategic cohesion with its dimensions (organizational excitement, organizational casting, organizational synergy) as an independent variable on administrative excellence as a dependent variable in the Ministry of Planning, and through surveying several employees (general managers, heads of departments,  and units managers). As a research community, and based on the importance of the research topic in the aforementioned research community. The researchers have adopted the descriptive-analytical using the questionnaire as the main data collection. 155 questionnaires were distributed, yet,114 of them were retrieved and 110 were used for final statistical analysis. The researchers used the relev