The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

The objective Effect of Internal and External Environment and its Psychological & Practical Reflection on the Political Decision-Making Process

The present study aimed to establish reference normal ranges of haematological and biochemical parameters of two vertebrates (rabbits and partridges). Twenty animals (10 rabbits, 10 partridges) were used in this study. Blood samples, collected from heart of rabbits, as well from the right jugular vein of partridge, and delivered to the laboratory. Some biochemical parameters (potassium, sodium, and uric acid) have been investigated, in addition blood samples were tested for: white blood cells (WBC), red blood cells (RBC), haemoglobin (HB), haematocrit (HCT), mean corpuscular hemoglobin (MCH), mean concentration of hemoglobin in the corpuscular volume (MCHC), mean corpuscular volume (MCV).
Results indicate that haematological and bioch

In this work, the fine structure macro-porous silicon (macroPS) substrate was prepared by photo-electro-chemical etching of n-type silicon wafer. Ultraviolet illumination condition of wavelength 360nm wavelength and intensity of about 100mW/cm2 with etching current density of about 50 mA/cm2 and etching time 5
min was employed. The Hybrid device gold nanoparticles /macroPorous Silicon (AuNPs/macroPS) was fabricated by deposition AuNPs into mPS substrate Via immersion plating process of macroPS in the solution of HAuCl4 with the (10-3M) concentration and 2min immersion time. The characteristics of PS before and after
immersion process were investigated by scanning electron microscopy (SEM), EDS,&nb

 The adsorption of Ru and Ce were carried out using manganese dioxide as adsorbent. The Optimization of the adsorption conditions were studied as a function of shaking time, nitric acid, metal ions, concentrations and temperature effects.      A rapid initial adsorption on MnO2 is followed by a steady and slow increase of metal uptake. The equilibration time is reached after four hours shaking for Ru and Ce and    the adsorption is much better from one molar acidic solution and 90°C.

Polyacetal was synthesized from the reaction of PVA with para-methyoxy benzaldehyde. Polymer metal complexwas prepared by reaction with Cu, polymer blend with Chitosan was prepared through the technique of solution casting method.All prepared compounds have been characterized through FT-IR, DSC, SEM as well as the Biological activity. The FT-IR results indicated the formation of polyacetal. The DSC results indicated the thermal stability regarding prepared polymer, polymermetal complex and Chitosan polymer blends. Antibacterial potential related to synthesized polyacetal, its metal complex andChitosan blend against four types of bacteria namely, Staphylococcus aureas, Psedomonas aeruginosa, Bacillus subtilis, Escherichia coli was examined a

The Cu(II) was found using a quick and uncomplicated procedure that involved reacting it with a freshly synthesized ligand to create an orange complex that had an absorbance peak of 481.5 nm in an acidic solution. The best conditions for the formation of the complex were studied from the concentration of the ligand, medium, the eff ect of the addition sequence, the eff ect of temperature, and the time of complex formation. The results obtained are scatter plot extending from 0.1–9 ppm and a linear range from 0.1–7 ppm. Relative standard deviation (RSD%) for n = 8 is less than 0.5, recovery % (R%) within acceptable values, correlation coeffi cient (r) equal 0.9986, coeffi cient of determination (r2) equal to 0.9973, and percentage capita

Thin films Tin sulfide SnS pure and doped with different ratios of Cu (X=0, 0.01, 0.03 and 0.05) were prepared using thermal evaporation with a vacuum of 4*10^-6mbar on two types of substrates n-type Si and glass with (500) nm thickness for solar cell application. X-ray diffraction and AFM analysis were carried out to explain the influence of Cu ratio dopant on structural and morphological properties respectively. SnS phase appeared forming orthorhombic structure with preferred orientation (111), increase the crystallinity degree and surface roughness with increase Cu ratio. UV/Visible measurement revealed the decrease in energy gap from 1.9eV for pure SnS to 1.5 for SnS: Cu (0.05) making these samples suitable f

The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma