Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Aluminum plasma was generated by the irradiation of the target
with Nd: YAG laser operated at a wavelength of 1064 nm. The
effect of laser power density and the working pressure on spectral
lines generating by laser ablation, were detected by using optical
spectroscopy. The electron density was measured using the Stark
broadening of aluminum lines and the electron temperature by
Boltzmann plot method it is one of the methods that are used. The
electron temperature Te, electron density ne, plasma frequency
and Debye length increased with increasing the laser peak
power. The electron temperature decrease with increasing gas
pressure.

Surficial sediment samples were collected from four stations at Shatt Al-Hilla from Western Zoer area to Almaimirh in Babylon province for the period from August 2016 to April 2017.The level of contamination in the sediments of Shatt Al-Hilla, by Lead (Pb), Copper (Cu), Nickle (Ni), Manganese (Mn), Zinc (Zn), Arsenic (As), and Cobalt (Co) has been evaluated using the index of Geo-accumulation (I-Geo), Contamination factor (CF), pollution load index (PLI) and Potential ecological risk index (Eire). In the present study the levels of heavy metals in sediment samples were found in the range of (10-15.22 ppm) for Pb, (25.6-46.09 ppm) for Cu,(144.9-413.7 ppm) for Ni, (666.1- 906.3 ppm) for Mn, (68.69- 119.2 ppm) for Zn, for As (5.22- 8.25 ppm

Vascular plants that have been identified during the study seasons in the Island. The cultivated plants were 126 species belong to 103 genera and to 49 families of the year 2001-2002 . The natural vegetation in this Island has been subjected to a total disturbance and subsidence due to the comprehensive turbidity of the Island environment.Number of names of that natural vegetation has been mentioned in the study within the weed plants.The results of the study of the period of flowering and their attitudes show clear seasonal differences. During the cold months of winter, the number of the cultivated and the natural plants was at the rate of 15%.These kinds of flowers require high level of care to increase their numbers. While in the spring

Diabetes mellitus is a global problem nowadays due to increase the disease cases all over the world, in both the developed and developing countries which may affect the quality of life (QOL ) of diabetic patients. This study was conducted to assess the quality of life of patients with type 2 diabetes mellitus (DM) and to determine some selected clinical and sociodemographic factors that affect the quality of life of these patients in Al Hila city-Iraq. This was a cross sectional study in which 100 patients with type 2 diabetes mellitus attending diabetic outpatient clinics of Merjan Teaching Hospital-Al Hila. To assess the quality of life of those diabetic patients, the World Health Organizations Quality of Life Assessment (WHOQOL) was a

The concerns about water contaminants affect most developing countries bypassing rivers over them. The issue is challenging to introduce water quality within the allowed limits for drinking, industrial and agricultural purposes. In the present study, physical-chemical parameters measurements of water samples taken from eleven stations were collected during six months in 2020 through flow path along the whole length of Tigris River inside AL Kut city (center of Wassit government) were investigated for six parameters are total hardness TH, hydrogen ion pH, biological oxygen demand BOD5, total dissolved solids TDS, nitrate NO3, and sulfate SO4. The water quality analysis results were compared with the maximum allowable limit concentrat

 Interested in many scholars and reseachers  the subject of the media and means varied his roleinfluential in the definition of the public of issues and political, cultural, social and because of its spread wide and ability to address the people of all levels effect them  in the formation consciousness of those issues and types of this awareness is an awareness of the tax, contribute to media formation consciousness tax through the definition of people what tax and importance of the role of its revenues to supplement the state budget by posting tax laws and regulations of applied and all what respect process account tax, to be in charge of the tax familiar enough about this, which avoid being cheated taxmisleading when rev

     The study area is located in Al-Anbar Governorate, western Iraq. The climatic data were collected from Al-Ramadi Meteorological Station for the period 1990 to  2020 and used to assess the climatic condition of the study area. The total annual rainfall, relative humidity, monthly average temperature, evaporation, wind speed and sunshine duration are 108 mm, 52.7 %, 22.6˚C, 2814.3 mm, 2.2 m/s and 8.8 h/day, respectively. The climate of the study area is described as an arid to sub arid and relatively hot in summer and cold with low rain in winter. During the data used, the highest potential evapotranspiration was 217.1 mm in July, while the lowest value was 10.7 mm in January, with a total amount of 1170.07 mm. The highest and l

The Political Thinking Regarded as an important element for the formulation of the stat, weather in its formation, the structure of it s entity, its political system and it s governmental instruments .The political thinking can not act without determined strategy, So they intend to work hard to formulate a railed strategy that make them able to determine its  directions to general issues.

   The Study aimed to solve the problem through the following question:

1- What are the levels of Political Thinking and Strategic Analysis in the financial ministry?

2- What are the relation ship between the dimensions of Political  T

This research consists of two parts, the first part concern with analyzing the collected data of BOD and COD values in discharge waste water from Al-Dora refinery during 2010 to find the relationship between these two variables The results indicates that there is a high correlation between BOD and COD when using a natural logarithm model (0.86 ln(COD)) with correlation coefficient of 0.98. This relationship is useful in predicting the BOD value using the COD value. The second part includes analyzing collected data from the same site in order to find a relationsip between BOD and other parameters COD, Phenol(phe), Temperature(T), Oil, Sulphat(SO4),pH and Total dissolved solids( TDS) discharged from the refinery. The results indicated that th