Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

Image recognition is one of the most important applications of information processing, in this paper; a comparison between 3-level techniques based image recognition has been achieved, using discrete wavelet (DWT) and stationary wavelet transforms (SWT), stationary-stationary-stationary (sss), stationary-stationary-wavelet (ssw), stationary-wavelet-stationary (sws), stationary-wavelet-wavelet (sww), wavelet-stationary- stationary (wss), wavelet-stationary-wavelet (wsw), wavelet-wavelet-stationary (wws) and wavelet-wavelet-wavelet (www). A comparison between these techniques has been implemented. according to the peak signal to noise ratio (PSNR), root mean square error (RMSE), compression ratio (CR) and the coding noise e (n) of each third

In this study, the preparation and characterization of hyacinth plant /chitosan composite, as a heavy metal removal, were done. Water hyacinth plant (Eichhorniacrasspes) was collected from Tigris river in Baghdad. The root and shoot parts of plant were ground to powder. Composite materials were prepared at different ratios of plant part (from 2.9% to 30.3%, wt /wt) which corresponds to (30-500mg) of hyacinth plant (root and shoot) and chitosan. The results showed that all examined ratios of plant parts have an excellent absorption to copper (Cu (II)). Moreover, it was observed that 2.9% corresponds (30mg) of plant root revealed highest removal (82.7%) of Pb (II), while 20.23% of shoot removed 61% of Cd (II) within 24 hr

Binary mixtures of three heavy oil-stocks had been subjected to density measurments. The data had been aquired on the volumetric behaviour of these systems. The heavy oil-stocks used were of good varity, namely 40 stock , 60 stock, and 150 stock, 40 stock is the lightest one with the API gravity 33.7 while 60 stock is middle type and 150 stock is heavy one, with API gravity 27.7 and 23.8 respectively. Stocks with Kerosene or Xylene for non-ideal mixtures for which excess volume can be positive or  negative. Mixture of heavy-oil stocks with paraffinic spike (Kerosene) show negative excess volume. While, aromatic rings results a lower positive excess volume, as shown in Xylene when blending with 40 stock and 60 stock but a negati

Occurrence the heavy metals in water is one of the most important concerns. may cause savior health problems. In this work we made an attempt to know the quantity of six heavy metals in groundwater in different locations of Baghdad city. Examinations were made on groundwater of the review region to assess the heavy metals. Groundwater samples were gathered and analyzed utilizing Atomic Absorption Spectrophotometer for their Manganese, Iron, Zinc, Cadmium, Copper and Lead content and their levels compared with World Health Organization (WHO) specified maximum contaminant level. In order to accomplish this, water samples were obtained from 10 randomly selected wells in the region, in February and August, 2016. The study showed that the ground