Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

               The research aimed at designing a teaching aid for learning backswing into handstand as well as identifying its effect on learning skill performance. The researchers hypothesized statistical differences between pre and post-tests in favor of the research group. They used the experimental method on six (13 – 16) year–old Baghdad club gymnasts. The researchers used the one group design in which all players perform pretests followed by special tests on the teaching aid than are tested posttests. The researchers conclude that the teaching aid positively affected learning the skill as well as the teaching aid was very good and endured the performance of all gymnasts. The researcher recommended making simi

The origin of this technique lies in the analysis of François Kenai (1694-1774), the leader of the School of Naturalists, presented in Tableau Economique. This method was developed by Karl Marx in his analysis of the Departmental Relationships and the nature of these relations in the models of " "He said. The current picture of this type of economic analysis is credited to the Russian economist Vasily Leontif. This analytical model is commonly used in developing economic plans in developing countries (p. 1, p. 86). There are several types of input and output models, such as static model, mobile model, regional models, and so on. However, this research will be confined to the open-ended model, which found areas in practical application.

An optimization analysis of drilling process constitutes a powerful tool for operating under desired pressure levels and simultaneously maximizing the penetration rate, which reduces costs and time thus increases the profit.
In this study, a composite drilling model (Young-Bourgyen model) of eight functions was used to determine the optimum drilling mechanical parameters (Weight on bit and rotary speed) for an Iraqi oil field. These functions model the effect of most drilling parameters such as formation strength, mud density, formation compaction, weight on bit, rotary speed, tooth dullness, and bit hydraulic on drilling rate. Data are extracted from bit record and drilling report of well BUZ-20 for calculation of eight exponents of

This review article summarizes our research focused on Cu(In, Ga)Se2 (CIGS) nanocrystals, including their synthesis and implementation as the active light absorbing material in photovoltaic devices (PVs). CIGS thin films were prepared by arrested precipitation from molecular precursors consisting of CuCl, InCl3, GaCl3 and Se metal onto Mo/soda-lime glass (SLG) substrates. We have sought to use CIGS nanocrystals synthesized with the desired stoichiometry to deposit PV device layers without high temperature processing. This approach, using spray deposition of the CIGS light absorber layers, without high temperature selenization, has enabled up to 1.5 % power conversion efficiency under AM 1.5 solar illumination. The composition and morphology

The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we find that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which is reflected at the level of national production as well as the policy of dumping and given and the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an overlap betwee

  The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

Anastatica hierochuntica is believed to be very useful in Arab countries for treating various health disorders. The aqueous extract of Anastatica hierochuntica was investigated for its effects on hormones in mice females. the aqueous extract of plant at a dose level of 100mg/1mL showed significant increase (p<0.05) on levels of hormones LH, FSH, PRL level and PRO level. Clomid treated group showd significant increase in LH, FSH, and PRL while there was non-significant increase in PRO. From the above results, it is concluded for the first time that aqueous Anastatica hierchuntica extract offers significant effect of LH, FSH, PRL, and PRO in this mice females scompared with control.

The accelerating effect of 1,4- phenylenediamine (PDA) additions in 1M hydrochloric acid solution at temperature rang (20-60) C° has been studied by weight losses measurement during ranging time (1-260) h and by following the pb2+ concentration in solution after several times by using Atomic absorption spectroscopy (AAS) . The volume of hydrogen gas involving was followed also in presence and absence of (PDA) in the corrosive solution .Accelerating enhanced by adding (NaCl , NaBr , NaI ) was also investigated.