The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

the appearance and increasing of the young immigration within 2015, the researcher intuition as a mother and part of the society, and the role of the psychological attitude in enabling the individual to make decision, in the light of all the above come up the need for studying this problem.
The study aims at finding out:
1. The mental strain of the study sample.
2. The differences in mental strain of the study sample according to the gender, specification, the university, the study (private, not private), and if they have immigrated friends or relatives out of the Iraq.
3. The study sample attitudes towards immigration.
4. The study sample levels of attitudes towards immigration.
5. The differences in the sample attitud

In this paper, we will focus to one of the recent applications of PU-algebras in the coding theory, namely the construction of codes by soft sets PU-valued functions. First, we shall introduce the notion of soft sets PU-valued functions on PU-algebra and investigate some of its related properties.Moreover, the codes generated by a soft sets PU-valued function are constructed and several examples are given. Furthermore, example with graphs of binary block code constructed from a soft sets PU-valued function is constructed.

Stable isotope (?18O, ?D) values were determined along with the chemical compositions at 10 different locations along the Tigris river between Baghdad-Ammara cities of Iraq. The physico-chemical parameters and isotopic data were measured. The sampling site represents 34 % of total Tigris river in the republic of Iraq. The systematically increased in values of stable isotope as move from the downstream of the river and the most significantly appears at Kut lake. This increase occurs as a result of several factors, viz. (a) evaporation occurs low water level in the river and its tributaries, and (b) return flow water to the river from irrigation water in groundwater systems. The change in ion distribution and in the isotopic values related di

   In this paper we give definitions, properties and examples of the notion of  type Ntopological space. Throughout this paper  N is a finite positive  number, N 2. The task of this paper is to study and investigate some properties of such spaces with the existence of a relation between this space and artificial Neural Networks (NN'S), that is we applied the definition of this space in computer field and specially in parallel processing

The aim of this study is to detect the level of psychological stress among unemployed individuals and the level of their wellbeing by finding the correlation between these two variables.

          The research sample consisted of (99) people who are currently unemployed and registered at the Ministry of Labor Affairs.

Schafer (1996) scale for psychological stress was used and alongside Ziout's (2012) scale for wellbeing.

          The results of the research showed an inverse relation between being unemployed and having wellbeing.

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We focus on studying the dynamics of bulk semiconductor optical amplifiers and their effects on the saturation region for short pulse that differ, however there is the same unsaturated gain for both dynamics. Parameters like current injection, fast dynamics present by carrier heating (CH), and spectra hole burning (SHB) are studied for regions that occur a response to certain dynamics. The behavior of the saturation region is found to be responsible for phenomena such as recovery time and chirp for the pulse under study.

The human being is a social being and human communication is a fundamental axis in the process of social interaction, and the characteristic of social shyness grows through the interaction of the individual with his environment. Identifying the level of shyness among university students, and identifying the differences in shyness among university students according to specialization (scientific, humanities). In order to achieve the objectives of the research, the researcher prepared a measure of shyness based on Zimbardo's theory, and the components that he identified are the (behavioral, cognitive, and emotional components). The validity and reliability were calculated using the Cronbach's alpha method, reaching (0.94), and the scale in

Obesity is a common disease that resulted from over-nutrition in adults and children. It rarely causes damage to the centers of food in the brain. Obesity is defined as an increased body weight from its natural limit which is resulted from the accumulation of excessive amounts of fatty tissue incredibly up to 20% in males, 30 % in females unless this increase is not due to an increase in muscles as in athletes or accumulation of water in the body which is resulted from Mesothelioma or the magnitude of the skeleton.Obesity is the increase of the total average of fat in the body compared to other tissues, which causes an increasing body weight, thereby increasing body mass. The fatty child has an increase in the stored fatty layer under th