The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

Feasibility of biosorbent of England bamboo plant origin was tested for removal of priority metal ions such as Cu and Zn from aqueous solutions in single metal state. Batch single metal state experiments were performed to determine the effect of dosage (0.5, 1 and 1.5 g), pH (3, 4, 4.5, 5 and 6), mixing speed (90, 111, 131, 156 and 170 rpm), temperature (20, 25, 30 and 35 °C) and metal ion concentration (10, 50, 70, 90 and 100 mg/L) on the ability of dried biomass to remove metal from solutions which were investigated. Dried powder of bamboo removed (for single metal state) about 74 % Cu and 69% Zn and maximum uptake of Cu and Zn was 7.39 mg/g and 6.96 mg/g respectively, from 100 mg/L of synthetic metal solution in 120 min. of contact t

This research paper studies the use of an environmentally and not expensive method to degrade Orange G dye (OG) from the aqueous solution, where the extract of ficus leaves has been used to fabricate the green bimetallic iron/copper nanoparticles (G-Fe/Cu-NPs). The fabricated G‑Fe/Cu-NPs were characterized utilizing scanning electron microscopy, BET, atomic force microscopy, energy dispersive spectroscopy, Fourier-transform infrared spectroscopy and zeta potential. The rounded and shaped as like spherical nanoparticles were found for G-Fe/Cu‑NPs with the size ranged 32-59 nm and the surface area was 4.452 m²/g. Then the resultant nanoparticles were utilized as a Fenton-like oxidation catalyst. The degradation efficiency of

    This paper reviews the distribution range of wild goat Capra aegagrus (Erxleben, 1777) in Iraq with new sighting of very small herd of wild goat occur in Alqosh mountain, north of Nineveh province, where wild goat have a little informations on the distribution areas in Iraq according to the Red List of the International Union for Conservation of Nature (IUCN).

Accurate rock typing is essential for reservoir characterization because heterogeneous carbonate reservoirs exhibit complex pore systems that weaken conventional porosity- permeability relationships. This study presents a comprehensive comparative evaluation of conventional and machine learning-based rock typing techniques for the Jeribe-Euphrates carbonate reservoir in the Fauqi Oil Field, southern Iraq. Unlike previous studies that focused on a single classification approach, this work systematically compares Hydraulic Flow Units, Discrete Rock Types, the Winland (R35) method, Lorenz curve analysis, Accumulated Correlation analysis, and machine learning clustering techniques using a unified dataset. The analysis was conducted on 1

            In the present study, ( Schiff's bases 6a - 6e) and  (new amids derivatives 6f - 6j) have been synthesized . The glutaroyl chloride(2) has been prepared by the reacting of glutaric acid and thionyl chloride in presence of (DMF) . The new compound bis(4-formylphenyl) glutarate (3) has been Synthesized from reaction of one mole of glutaroyl chloride and two moles of 4-hydroxybenzaldehyde . Compound 4,4'-(glutaroylbis(oxy))dibenzoic acid (4) was Synthesized from one mole of glutaroyl chloride and two moles of 4-hydroxybenzoic acid, while compound bis(4-(chlorocarbonyl)phenyl) glutarate (5) was prepared from 4,4'-(glutaroylbis(oxy))dibenzoic acid and Thionyl chloride . Then Schiff's bases 6a - 6e that prepared

This research discloses the synthesis of various polyester resins, the polyesters containing homoring aromatic and others heterocyclic were synthesized by the condensation polymerization of suitable monomers (which are containing variety function groups in different structures) with phthalic anhydride. The main objective is synthesis of new polyester with keeping a reasonable electrical insulating behavior. The structural of polymer was characterized by Fourier Transform infra-red spectroscopy FTIR and HNMR. The dielectric constant (real ε' and imaginary parts ε") and AC conductivity (σAC) for all the polyester samples are studied by varying the frequency (30, 50, 70, 90, 120, 300, 500Hz and 1KHZ) at 25⁰ C. Indeed, study of the electri

This research was conducted to study the feasibility of using fruit peels as biosorbent for removal of Pb⁺², Cu⁺² and Zn⁺² ions from simulated wastewater. A waste biomass of Pomegranate Peel or Punicagranatum L. (P. granatum L.) was chosen as neutral biosorbent in this study.Fourier transformation infrared (FTIR) was used to characterize the surface of PGP, the results confirm that amino, carboxylic, hydroxyl and carbonyl group on the surface of PGP. Different parameters such as initial concentration range between (25-200) mg/L, pH (3-7), contact time (1-2) hour, amount of sorbent (0.1- 4) gm, agitation speed range (200- 500) rpm and temperature (25- 50^oC), influencing the sorp