The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti

The present study has been carried out to estimate heavy metals mobility, bioconcentration and transfer from polluted soil to roots tissues and from roots tissues to aerial parts using bioconcentration factor and translocation factor. Soil samples and the biomass of the eight vegetable species have been collected during summer season, 2019 from four different sites in Wadi Al-Arg, Taif Governorate, KSA. In general, heavy metals content of soil samples in site III and IV have recorded elevated values compared with those of site I and II. The soil from site IV has shown the highest concentration of Mn, Ni, Cr, Pb, Cu, and Cd amounted 31.63, 14.05, 13.56, 22.79, 31.02 and 2.98 mg/kg dry soil respectively, while the soil from site III has sh

Risk factors can be considered unique in construction projects, especially in tendering phase. This research is directed to recognize and evaluate the importance of critical risk factors in the tendering phase related to Iraq’s construction project. As a rule, construction projects are impacted by risk factors throughout the project life cycle; without identifying and allocating these risk factors, the project cannot succeed. In this paper, the open and closed questionnaires are used to categorize the critical risk factors in tendering phase. Research aims to recognize the factors that influence the success of tendering phase, to determine the correct response to the risk’s factors in this research article, (IBM, SPSS, V23) package has

Risk factors can be considered unique in construction projects, especially in tendering phase. This research is directed to recognize and evaluate the importance of critical risk factors in the tendering phase related to Iraq’s construction project. As a rule, construction projects are impacted by risk factors throughout the project life cycle; without identifying and allocating these risk factors, the project cannot succeed. In this paper, the open and closed questionnaires are used to categorize the critical risk factors in tendering phase. Research aims to recognize the factors that influence the success of tendering phase, to determine the correct response to the risk’s factors in this research article, (IBM, SPSS, V23) package has

The aim of this research is to study the factors affecting drag coefficient (C d ) in
non-Newtonian fluids which are the rheological properties ,concentrations of non-
Newtonian fluids, particle shape, size and the density difference between particle and
fluid .Also this study shows drag coefficient (C d ) and particle Reynolds' number (Re
P ) relationship and the effect of rheological properties on this relationship.
An experimental apparatus was designed and built, which consists of Perspex pipe
of length of 160 cm. and inside diameter of 7.8 cm. to calculate the settling velocity,
also electronic circuit was designed to calculate the falling time of particles through
fluid.
Two types of solid particles were

The regulatory authorities have implemented various standards to address the risks associated with credit facilities. One important aspect is the use of the Credit Bureau System (CBS), which plays a central role in ensuring banking soundness. Thus, the study seeks to explore the role of CBS in attaining banking soundness as a fundamental principle. The research sample consisted of three Iraqi banks spanning from 2010 to 2022. The research findings indicated that the implementation of CBS had a significant positive impact on achieving Banking Soundness (BS) rates in my bank. Furthermore, the asset quality index's value increased significantly, surpassing the standard value of 5%. It became evident that the banks needed to formulate a well-de

This study was conducted to describe a protocol for the callus establishing culture of Lavandula angustifolia plant and estimating their content of volatile oil. The quantity of volatile oil callus tissues was compared with that of leaves production. Callus was induced from leaf explants on Murashige and Skoog medium (MS) supplemented with Naphthalene acetic acid (NAA) and Benzyl adenine (BA) in different concentrations. Maximum callus fresh weight was obtained in the combination of 10 mg/L BA and 3 mg/L NAA which reached 18 g after four weeks. The results of this work showed that the  quantity of volatile oil from the highest fresh weight callus was 6 ml compared with quantity of 18g of leaves which gave 0.5 ml. Volatile o

The perturbation of a satellite high orbit due to the presence of other
gravitational bodies (such as the Sun and the Moon) and SRP from the conservative
perturbing forces were studied, using our modified model. A precise calculation of
the perturbations is possible only if the initial orbit is sufficiently well known.
Orbital elements that have been entered hp=3000Km., inclination= 63ᵒ, 23ᵒ and
eccentricity= 0.1, longitude of ascending node 30ᵒ, argument of perigee 40ᵒ where
the orbital elements will deviate from initial values with time through 3000 days.
Newton-Rapson method was used to calculate the position and velocity with out
perturbation . The perturbed equation of motion solved numerically using

The current study aims to find a new plan to manage the water quality of the western part of the Hammar Marsh to reduce the salts that cause problems for the marshes and preserve their environmental life by isolating the southwestern part of the Hammar Marsh by closing the outlet under the railway embankment. The outlet is discharging saline water to the east-western part of Al Hammar Marsh. After isolating the southwestern part of the marsh, a new outlet is proposed. The impact of the flow hydrodynamics on improving the water quality was simulated using the SMS model. The hydrodynamics and water quality simulation models for the marsh are : a hydrodynamic model and average depth (SMS RMA2) and a two-dimensional water quality model (SMS

Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance