The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

Metal complexes of Mn(II), Co(II), Ni(II), Cu(II), Cd(II), Zn(II), Hg(II), Pd(II), and Pt(II) with Schiff base ligand (LH) derived from 2,5-dichloroaniline and 2-hydroxy-5-metheylbenzalaldehyde were synthesized and characterized using a variety of spectrophotometric techniques The findings of the spectroscopic analysis indicated that (LH) behaved as a binary coordinating agent to the metal ion by the N and O atoms, and the geometry shape of the complexes was octahedral, with the exception of the Pd and Pt complexes, which had a square planar geometry. Using the DPPH radical scavenging method, we investigated the antimicrobial activity of the compound against Staphylococcus aureus and Escherichia coli, as well as the antifungal activity of t

This research includes the synthesis of some new different heterocyclic derivatives of 5-Bromoisatin. New sulfonylamide, diazine, oxazole, thiazole and 1,2,3-triazole derivatives of 5-Bromoisatin have been synthesized. The synthesis process started by the reaction of 5-Bromoisatin with different reagents to obtain schiff bases of 5-Bromoisatin intermediate compounds(1, 8, 19) by using glacial acetic acid as a catalyst in three routes. The first route, 5-Bromoisatin reacted with p-aminosulfonylchloride to product compound(1), then converted to sulfonyl amide derivatives(2-7) by the reaction of compound(1) with different substituted primary aromatic amine in absolute ethanol. The second route includes the reaction of 5-Bromoisatin rea

New polymers were prepared from a monomer (5-vinyl-1H-tetrazole), which was prepared from acrylonitrile with sodium azide in the presence of ZnCl2.Another monomer (Methyl acrylate) was also used. Co-monomers were polymerized usingBPO as initiator. The second step was the preparation of copoly acid hydrazide from the reaction of compound2 with hydrazine hydrate, followed by the reaction with carbon disulphide in the presence of KOH to obtain copoly (5-subs.-2-mercapto-1,3,4-thiadiazole). Next,compound4 was reacted with chloroacetyl chloride to yield compound4 5 which was reacted with (hydrazine hydrate , phenyl hydrazine and 2,4-di nitro phenyl hydrazine) as shown in scheme(1). Physical properties of all the prepared copolymers were chara

Adsorption capacity of a waste biomass, date stones, for phenolic compounds such as phenol (Ph) and p-nitro phenol (PNPh) was investigated. The characteristics of such waste biomass were determined and found to have a surface area and iodine number of 495.71 m²/g and 475.88 mg/g, respectively. The effects of temperature, initial sorbate concentration, and contact time on the adsorption process were studied. Experimental equilibrium data for adsorption of Ph and PNPh on date stones were analyzed by the Langmuir, Freundlich and Sips isotherm models. The results show that the best fit was achieved with the Sips isotherm equation with maximum adsorption capacities of 147.09 and 179.62 mg/g for Ph and PNPh, respectively. The kinetic data wer

Coupling reaction of 4-aminoantipyrene with 8-hydroxyqunoline gave the new bidentate azo ligand 5-(4-antipyrene azo)-8-hydroxyqunoline. Treatment of this ligand with the following metals ions (MnII, CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio yielded a series of neutral complexes of the general formula [M(L)2Cl2]. The prepared complexes were characterized using flame atomic absorption, FT.IR, UV-Vis spectroscopic as well as magnetic susceptibility and conductivity measurements. Chloride ion content were also evaluated by (Mohr Method). From above data, the proposed molecular structure for these complexes as octahedral geometry.

The wake potential and wake phenomena for swift proton in an amorphous carbon target were studied by utilising various dielectric function formalisms, including the Drude dielectric function, the Drude–Lorentz dielectric function and quantum dielectric function. The Drude model results exhibited a damped oscillatory behaviour in the longitudinal direction behind the projectile; the pattern of these oscillations decreases exponentially in the transverse direction. In addition, the wake potential extends slightly ahead of the projectile which also depends on the proton coordinate and velocity. The effect of electron binding on the wake potential, characterised by the ratio to 0.1, has been studied alongside the Drude–Lorentz dielectric

     Isotope tracer methods were used to determine flow paths, recharge areas, and relative age for groundwater in the Ameriyat Al- Falluja Al-Anbar governorate. The isotope of surface water and groundwater in the Ameriyat Al- Falluja area was assessed using a stable isotope technique. Data stable isotope parameters (²H and ¹⁸O) for three surface water and five groundwater samples were detected. The comparison of hydrogen and oxygen isotope compositions between groundwater and Euphrates River water demonstrated that the composition of the hydrogen and oxygen isotopes from Euphrates River matched that of the local meteoric water. This indicated that rainfall is the primary source of the river wate