The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

Societies developed throughout history with the development of life technology, that ideas presented by the contemporary art have been crystallized. The development included all the artistic fields such as the dramatic arts which depend on many effects and elements that led to the completion of the structure of the theater show. Scenography is considered one of the most important elements that the theatre show depends on such as the decoration, lighting, sound effects, costumes and accessories. The research addressed the following question: what are the characteristics and traits of scenography in the theatre show?
The research importance has become clear because it sheds lights on the characteristics of scenography in the Iraqi thea

In this work, (CdO)1-x (CoO)x thin films were prepared on glass slides by laser-induced plasma using Nd:YAG laser with (λ=1064 nm) and duration (9 ns) at different laser energies (200-500 mJ) with ratio (x=0.5), The influence of laser energy on structural and optical properties has been studied. XRD patterns show the films have a structure of polycrystalline wurtzite. As for AFM tests results for the topography of the surface of the film, where the results showed that the grain size and the average roughness increase with increasing laser energy. The optical properties of all films were also studied and the results showed that the absorption coefficient for within the wavelength range (280-1100 nm), The value of the optical power gap fo

The performance of a diesel engine was tested with diesel oil contaminated with glycol at the engineering workshop/Department of Agricultural Machines and Equipment / College of the Agricultural Engineering Sciences at the University of Baghdad. To investigate the impact of different concentrations of glycol on the performance of a diesel engine, an experimental water-cooled four-stroke motor was utilized, with oil containing 0, 100, and 200 parts per million (ppm). Specific fuel consumption, thermal efficiency, friction power, and exhaust gas temperature were examined as performance indicators. To compare the significance of the treatments, the study employed a full randomization design (CRD), with three replicates for each treatment at th

This study examined the adsorption behavior of anionic dye (orange G) from aqueous solution onto the raw and activated a mixture of illite, kaolinite and chlorite clays from area of Zorbatiya (east of Iraq).The chemical treatment involved alkali and acid activation. The alkali activation obtained by treated the raw clay (RC) with 5M NaOH (ACSO) and the acid activation founded by treated it with 0.25M HCl (ACH) and 0.25M  (ACS). The thermal treatment carried out by calcination the produce activated clay at 750^oC for acid activation and 105^oC for alkali activation. Batch

Obliquely deposited (70o) Bi, Sb, and Bi-Sb alloy thin films have been prepared by thermal
resistive technique. Structural properties of these films were studied using XRD. Their resistance and
voltage responsivity for Nd:YAG and CO2 laser pulses have been recorded as function of operating
temperature between 10 oC and 120 oC. It was found that the maximum responsivity for these detectors
can be obtained at 75 oC. On the other hand, the dependence of responsivity on the width of detectors was
investigated.

Mansuriya Gas field is an elongated anticlinal structure aligned from NW to SE, about 25 km long and 5-6 km wide. Jeribe formation is considered the main reservoir where it contains condensate fluid and has a uniform thickness of about 60 m. The reservoir is significantly over-pressured, (TPOC, 2014).

This research is about well logs analysis, which involves the determination of Archie petrophysical parameters, water saturation, porosity, permeability and lithology. The interpretations and cross plots are done using Interactive Petrophysics (IP) V3.5 software.

The rock parameters (a, m and n) values are important in determining the water saturation where (m) can be calcul