The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

This study concerned with phytochemical investigation and methods of extraction and separation of active constituents from Valeriana officinalis plant cultivated in Iraq. Due to the large number of active constituents in Valeriana officinalis, it was necessary to make analytical study of its constituents to determine the chemical nature of these constituents and then determine the main classes (terpenes and iridoids) using chemical reagents specific for each class. Different organic solvents like ethanol (70%) used in soxhlet apparatus and hexane, ethyl acetate and methanol were used separately to extract the main active constituents by maceration. Through comparison between these solvents using thin layer chromatograph

The novels that we have addressed in the research, Including those with the ideological and political ideology, It's carry a negative image for the Kurds without any attempt to understand, empathy and the separation between politics and the people, The novels were deformation of the image, Like tongue of the former authority which speaks their ideas, Such as (Freedom heads bagged, Happy sorrows Tuesdays for Jassim Alrassif, and Under the dogs skies for Salah Salah). The rest of novels (Life is a moment for Salam Ibrahim, The country night for Jassim Halawi, The rib for Hameed Aleqabi). These are novels contained a scene carries a negative image among many other social images, some positive, and can be described as neutral novels. We can

     Enterobius vermicularis infection is considered as one of the important causes of anaemia and malnutrition among children. This topic has recently received an increased amount of attention.  The objective of this study is to evaluate the demographical, anthropometrical, nutritional, and  haematological status of E. vermicularis infection among children. This study was conducted in Al Diwaniyah province, south of Iraq, for the period of October 2020 to the end of January 2021. The study included 122 children from both genders (males, n= 61, and females, n=61) and their ages ranged between 1 and 14 years. Nutritional status, body mass index (BMI), BMI percentile, and wei

The present study aimed to demonstrate the extent to which the activity of a number of enzymes and genetic variation of β-globin genes were affected in the blood of 65 children with β - thalassemia major of both sexes. The patients, with an age range of 2 – 15 years, were registered in the Thalassemia Center at Ibn Al-Atheer Teaching Hospital for Children in the city of Mosul / Iraq. They were under continuous treatment after being diagnosed by specialist doctors. The study also involved 30 healthy children of both sexes with the same age range who were considered as a control group.

       The results showed significant increases (p≤0.05) in the activities of alanine transaminase (ALT), aspart

The monitoring of lotic ecosystems is important for environmental health after war crisis. This study aimed to detect the fate of the sixteen polycyclic aromatic hydrocarbon compounds (PAHs) as priority pollutants in the water and sediment of Al-Hussainya River in Karbala Province. The results indicated that the concentrations in water samples ranged from 0.24–58.72 ηg.L^-1 for each of the benzo(a) pyrene and benzo(g, h, i)perylene. The concentrations in sediment samples have been observed to be in a range of 0.36–119.06 μg.g^-1 for naphthalene and benzo(g,h,i)perylene. Benzo(g,h,i)perylene recorded the highest concentrations in each of water and sediment samples as compared with the other compound

This paper presents the dynamic responses of generators in a multi-machine power system.  The fundamental swing equations for a multi-machine stability analysis are revisited. The swing equations are solved to investigate the influence of a three-phase fault on the network largest load bus. The Nigerian 330kV transmission network was used as a test case for the study. The time domain simulation approach was explored to determine if the system could withstand a 3-phase fault. The stability of the transmission network is estimated considering the dynamic behaviour of the system under various contingency conditions. This study identifies Egbin, Benin, Olorunsogo, Akangba, Sakete, Omotosho and Oshogbo as the key buses w