The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

The study was carried out in order to evaluate clinically and laboratory cachectic animals suffering from anemia. Animal examined were 50 cow and calf. The study include clinical, hemato and biochemical test for accurate diagnosis of cachexia in cows and calves . Blood smears were conducted for detection of blood parasites , fecal examination for gastrointestinal parasites and Different parameters were applied for classification of cachexia , depending on bony projection specially ribs and pelvic and generalized muscular atrophy. However , The study revealed an incidence of cachexia and anemia of blood parasites was including Theileria, Anaplasma, gastrointestinal parasites, ten cases were shown foreign body syndrome while other tens wer

European Chemical Bulletin (ISSN 2063-5346) is a peer-reviewed journal that publishes original research papers, short communications, and review articles in all areas of chemistry. European Chemical Bulletin has eight sections, namely

Jamal Basha: His Administrative and Political Effort in Baghdad

In this study is the phenomenon of desertification risk assessment in the Abu Ghraib area west of Baghdad/Iraq, which has an area of about (384.168 km 2), that the annual mean temperature is more than (22 C). Rainfall was low, ranging from the (200 mm) per year for Iraq and (2.82) mm per year of the study area* temperature is high and evaporation is also high (mm 7.73) per year*, so the climate in general of the dry type and the system of soil moisture is the kind of Aridic (Torric). To this study was to identify three indicators to monitor for the period from 2001-2005 using GIS and these indicators are (soil, groundwater and the nature of land use), using ArcGIS 9.1. The results showed that the risk of desertification was part of the leve

A total of 30 specimens of house sparrow Passer domesticus biblicus Hartert, 1904 (15 females and 15 males) were collected from gardens of some houses in Baghdad city; all birds were dissected to identify the parasites in vesicle, gizzard, intestine, gall bladder and caecum. One species of trematodes Brachydistomum microscelis (Yamaguti, 1933) was found in the gall bladder and two species of cestodes Anonchotaenia globata (von Linstow, 1879) and Raillietina tetragona (Molin, 1858) were found in the small intestine of house sparrow. Morphologic and morphometric measurements were considered.

   The genus Brachydistomum Travassos, 1944 is being recorded for the first time in Iraq in the gall bladder of house sparr

The present work included qualitative study of epiphytic algae on dead and living stems, leaves of the aquatic plant Phragmitesaustralis Trin ex Stand, in Tigris River in AL- Jadria Site in Baghdad during Autumn 2014, Winter 2015, Spring 2015, and Summer 2015. The physical and chemical parameters of River’s water were studied (water temperature, pH, electric conductivity, Salinity, TSS, TDS, turbidity, light intensity, dissolve oxygen, BOD5, alkalinity, total hardness, calcium, magnesium and plant nutrient). A total of 142 isolates of epiphytic algae were identified. Diatoms were dominant by 117 isolates followed by Cyanobacteria (13isolates), Chlorophyta (11 isolates) and Rhodophyta (1 isolate), Variations in the isolates number were rec

    An investigation was provided in this work for the host range of brown soft scale Coccus hesperidum Linnaeus in Baghdad Province.  Five plant species were found infected by this insect, three of these species, Citrusaurantium L. (Rutaceae); Nerium oleander L. (Apocynaceae); Ficuscarica L. (Moraceae) reported earlier, and the remaining two, Dahlia pinnata Cav. (Asteraceae) and Myrtuscommunis L. (Myrtaceae) are recordedhere for the first time as host plants for this pest.