The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

The current research aims to diagnose the role of social responsibility as a contributing factor in enhancing the quality of services provided by the public sector in Iraq, where the research sought to demonstrate the relationship and impact of social responsibility dimensions (economic, legal, moral, and human) on the sector Services related to the electric field in Nineveh governorate because of its importance and its direct relationship with the citizen especially after the end of military operations in the destruction of the electricity sector by a large percentage in the city of Mosul. Nineveh Electricity Distribution Directorate / Center was chosen as a research community including (administrators and staff) of the research

The current study was conducted to find out the effect of the sediment source (sedimentary of Iraqi-Iranian borderline and Tigris River) on the content and distribution of feldspar minerals and their effect on the optical properties of these minerals in some soils of Wasit and Maysan province. Eight pedons were chosen to represent the study area, five of them represented sediments coming from the borderline, which included pedons of (Badra, Taj Al-Din, Al-Shihabi, Jassan, and Galat), while two of them represent the sediments of the Tigris River (Essaouira, Al-Dabouni). Finally, the pedon of Ali Al-Gharbi represented the mixing area of sediments of all the torrents coming from borderline and the sediments of the Tigris River. The diagnostic

The present research deal with ecological and geographical distribution of species and genera of Primulaceae in Iraq. The results were revealed that species distributed in the north , north-east and west of Iraq. Anagallis arvensis L. is the most prevalent species tolerant to different environmental conditions, while the species of Primula L. characterized as less widespread and limited in one District. In addition, the districts Rawanduz (MRO) and Sulaymaniyah (MSU) have ranked first in distribution of the species on geographical districts with (75%), while the districts southern desert (DSD) and Basra (LBA) in last place with (16.7%). Maps for geographical distribution for all species were illustrated.

Electrical distribution system loads are permanently not fixed and alter in value and nature with time. Therefore, accurate consumer load data and models are required for performing system planning, system operation, and analysis studies. Moreover, realistic consumer load data are vital for load management, services, and billing purposes. In this work, a realistic aggregate electric load model is developed and proposed for a sample operative substation in Baghdad distribution network. The model involves aggregation of hundreds of thousands of individual components devices such as motors, appliances, and lighting fixtures. Sana’a substation in Al-kadhimiya area supplies mainly residential grade loads. Measurement-based

    A total of 228 domestic and wild animals, including sheep, goats, cows, buffaloes, camels, horses, donkeys, dogs, cats, wild hares, Asiatic jackals, and red foxes were examined for ixodid ticks in the central region of Iraq. Nine species of ixodid ticks belong to two genera namely Hyalomma anatolicum Koch, 1844, H. excavatum Koch, 1844, H. turanicum Pomerantsef, 1946,  H. scupense Delpy, 1946,  H. dromedarii Koch, 1844, H. schulzei Olenev, 1931, Rhipicephalus annulatus (Say, 1821), R. turanicus Pomerantsef & al., 1940 and R. leporis Pomerantsef, 1946 were recovered. Their distribution among hosts and infestation rates were di

Background. Handball is a team sport that demands quick reflexes and precise motor skills, particularly in shooting. Players' ability to shoot accurately and swiftly while stationary makes upper limb reaction time crucial for success. Objectives. The research objective is to study the relationship between the motor time of the muscles of the arms and the index of accuracy of shooting from constancy in fourth-stage students in handball. Methods. The researchers used the descriptive method because it is one of the methods used in the research on a sample of students of the fourth stage of the college of Physical Education and Sports Sciences, where the sample consisted of 29 male students from the community of origin, 43 students. Results. Th

Radiation measuring devices need to periodic calibration process to examine their sensitivity and the extent of the response. This study is used to evaluate the radiation doses of the workers in the laboratories of the Directorate of Safety as a result of the use of point sources in calibrating of the devices in two ways, the first is the direct measurement by the FAG device and the others using RESRAD and RAD PRO programs. The total doses values using FAG were (2.57 μSv/y, 102.3 μSv/y and 20.75 μSv/y for TLD laboratory, Gamma spectroscopy analyses (GSA) laboratory and equipment store respectively, and the total doses that calculated using RESRAD and RAD PRO were 1.518 μSv/y, 76.65 μSv/y and 21.2 μSv/y for the above laboratories. t

Many of the dynamic processes in different sciences are described by models of differential equations. These models explain the change in the behavior of the studied process over time by linking the behavior of the process under study with its derivatives. These models often contain constant and time-varying parameters that vary according to the nature of the process under study in this We will estimate the constant and time-varying parameters in a sequential method in several stages. In the first stage, the state variables and their derivatives are estimated in the method of penalized splines(p- splines) . In the second stage we use pseudo lest square to estimate constant parameters, For the third stage, the rem