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

Most of the world is seeking attention to the agricultural sector, which occupies a distinguished economic center, including Iraq, it is no wonder that the focus is on this sector, especially in developing countries. Descriptive analysis of the sample tables of wheat and barley crops in Iraq showed that adherence to the principles and rules of total quality, including modern irrigation methods (irrigated) has a significant impact in increasing productivity, reducing costs and improving quality compared to traditional irrigation methods, so it became necessary to take agricultural economic units All procedures and means that will help in the application of the rules of total quality to promote the reality of wheat and barley cultivation in I

Modern asphalt technology has adopted nanomaterials as an alternative option to assert that asphalt pavement can survive harsh climates and repeated heavy axle loading during service life and prolong pavement life. This work aims to elucidate the behavior of the modified asphalt mixture fracture model and assess the fatigue and Rutting performance of Hot Mix Asphalt (HMA) mixes using the outcomes of indirect Tensile Strength (IDT), Semicircular bend (SCB) and rutting resistance; for this, a single PG (64−16) nanomodified asphalt binder with 5 % SiO2 and TiO2 have been investigated through a series of laboratory tests, including: Resilient modulus, Creep compliance, and tensile strength, SCB, and Flow Number (FN) to study their potential

Industries copper a craft that requires precision and patience great in the processes of industrialization and execution of product launches brass designs and a variety of forms , and the goal of research into the possibility of the use of modern technologies in the development of industries copper local , and identifies research study models of industries copper local to the city of Baghdad , and are available in the markets for the period from (200 - 2011) , Chapter II Multi industries copper local and technical in the copper industry , and after analysis models the sample was the most important conclusions : can work forms a multi- product copper formations deep or window using the technique work motifs and patterns. - formations deco

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

The purpose of this study is to demonstrate a simple high sensitivity vapor sensor for propanol ((CH3)2CHOH). A free space gap was employed in two arms of a Mach-Zehnder interferometer to serve as the sensing mechanism by adding propanol volume (0.2, 0.4, 0.6, 0.8, and 1) ml and to set the phase reference with a physical spacing of (0.5, 1, 1.5, and 2) mm. The propagation constant of transmitted light in the Mach-Zehnder interferometer’s gap changes due to the small variation in the refractive index inside sensing arm that will further shift the optical phase of the signal. Experimental results indicated that the highest sensitivity of propanol was about 0.0275 nm/ml in different liquid volume while highest phase shift was 0.182×103 i

ِabstract:In this research we prepared nanofibers by electrospinning from poly (Vinyl Alcohol) /TiO2. The spectrum of the solution (Emission) was studied and found to be at 772 nm, several process parameters were such as concentration of TiO2 , and the effect of distance from nozzle tip to the grounded collector (gap distance). The result of the lower concentration of, the smaller the diameter of nanofiber is. Increasing the gap distance will affect nanofibers diameter.

For design purposes, it`s necessary to know the compression rate of soil layers which might be happened when it`s subjected to effective stresses. Also, it`s essential to know the rate of flow through soil mass specially for the design of marine structures or earth embankment. These two important behavior could be predicted from the coefficient of consolidation (Cv) and the coefficient of permeability (k). This study shows the effect of cutback asphalt stabilization on Cv and k and other compressibility factors, the investigation was done for silty clay samples, specimens were prepared by mixing the soil with different percentage of asphalt from (0-10)% and subjected to one-dimensional consolidation test of 50mm diameter and 20mm height wer

Frequently, Load associated mode of failure (rutting and fatigue) as well as, occasionally, moisture damage in some sections poorly drained are the main failure types found in some of the newly constructed road within Baghdad as well as other cities in Iraq. The use of hydrated lime in pavement construction could be one of the possible steps taken in the direction of improving pavement performance and meeting the required standards. In this study, the mechanistic properties of asphalt concrete mixes modified with hydrated lime as a partial replacement of limestone dust mineral filler were evaluated. Seven replacement rates were used; 0,0.5, 1, 1.5, 2, 2.5 and 3 percent by weight of aggregate. Asphalt concrete mixes were prepared at their

This study was done to investigate the impact of different nanoparticles on diesel fuel characteristics, Iraqi diesel fuel was supplied from al-Dura refinery and was treated to enhance performance by improving its characteristics. Two types of nanoparticles were mixed with Iraqi diesel fuel at various weight fractions of 30, 60, 90, and 120 ppm. The diesel engine was tested and run at a constant speed of 1600 rpm to examine and evaluate the engine's performance and determine emissions. In general, ZnO additives' performance analysis showed they are more efficient for diesel fuel engines than CeO. The performance of engine diesel fuel tests showed that the weight fraction of nanoparticles at 90 and 120 ppm give a similar