This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

Field studies of the slopes of Bammo anticline, in Northeast of Iraq, was carried out in five selects stations, where rock slopes and the discontinuities were surveyed in these stations and its relationships with failures were determined. The field work was revealed the abundance of rock slope failures, the dominant types are rock fall and toppling.                                                           

     Slope stabili

The outcrop sections of Ora Formation (late Devonian-Early Carboniferous) in the Nazdor and Ora localities at the Northern Thrust Zone of Iraq were selected for this study. Lithologically the Ora Formation composed of clastic and carbonate rocks. The lower part in the Nazdor section cosists of crossbedded quartz arenite sandstone interbedded with successive laminated siltstone and shale. The lithology of the upper part in the Nazdor section and the upper part in Ora section, are composed of mixed silicalcastic (shale, siltstone and sandstone) and carbonate interbedded lithology. The petrographic study shows that the carbonate rocks consist of micrite and sparite groundmass. The skeletal grains include shallow water brachiopods, bryozoans

  X-rays fluorescence technology was used  to measure the concentrations of trace and toxic elements in tobacco smoke. One sample local and eight samples were imported selected from Iraqi markets. The results proved that tobaccos contain few concentrations of element (calcium, potassium, sodium, manganese, magnesium, chlorine, and sulfur), trace concentrations of element (aluminum, vanadium, iron, cobalt, nickel, copper and zinc), and toxic concentrations of element (arsenic, selenium, bromine, antimony, cadmium, mercury and lead). Results are proved the concentrations of elements of samples are lower levels with the other countries in few element like (calcium, potassium, sodium and manganese), while the other elements were hi

Background: to evaluate subcutaneous pancreatic transplantation in an experimentally induced diabetes mellitus in golden hamsters.
Methods - many indexes (histological /using two stains, histochemical /using three enzymes, morphometrical and biochemical /blood glucose level) were employed in this assessment. Alloxan was used as ß-cytotoxic therapy (to induce diabetes mellitus), and cyclophosphamide was employed as immunosuppressive agent.
Results - high rate of success of transplantation (clearly evident by microscopical features of viable endocrine and exocrine tissue of transplanted pancreas and great tissue vascularization, normal enzymatic activities and significant lowering of blood glucose level

      A seismic study was conducted to re-interpret the Qasab and Jawan oil field in northern Iraq, south of the city of Mosul, by reprocessing and interpreting many seismic sections of a number of field surveys that included the field area. Two reflectors are detected, represented by Hartha Formations which were deposited during the Cretaceous age and Euphrates Formation which was deposited during the Tertiary age in order to stabilize the structural image of this field. The study was achieved by reinterpreting seismic sections using the Petrel program, where time, velocity  and depth maps were prepared for the two formations.

The study showed that the Qasab and Jawan fields generally consist of a s

  The TV has the ability to combine sound and picture, which makes it of a direct impact on the recipient as it is a rich communicative tool with various artistic forms that display through this small screen programs and films, so that the TV has become superior over many other means of communication.
This research is concerned with the technical and artistic ability in the production of programs owned by the TV as a means of attraction of educated children aged between 5-12 years old, which makes it an educational supplement for the school that helps them in providing knowledge, acquiring skills and being informed about the different sciences through educational programs. It is known that the child at this stage enjoys when wa

The study intends to explore the obstacles that encounter a program of rehabilitating released prisoners as perceived by prisoners themselves in tubas' province. To this end, the researcher used a questionnaire as an instrument which was applied on (150) prisoner had chosen randomly to collect the study data. The findings revealed no significant differences among obstacles the encounter program regarding to the following variables: age, detention period, and number of detention, additionally, the findings found that there is a variance of obstacles mean according to the prisoners themselves, rehabilitation program, and the facility of that program.

Bovine milk is one of the richest nutrients that contain minerals and vitamins that enhance immunity, especially in children, but because many children do not want to drink the raw milk, therefore this study aimed to enhance the sensory characteristics of raw milk by using hibiscus plant extract, which is characterized by red color and distinctive flavor as well as studying the effect of aqueous extract of Hibiscus sabdariffa on inhibiting the growth of microorganisms, by using three concentrations of the aqueous extract (0.5, 1.0 and 1.5%), where the statistical results showed a significant difference (P≤0.05) between the concentrations in color, texture and general acceptance, and the best results appeared when using

    In this research, the study of thermal treating by laser, plasma glow discharge and tubular furnace on Ti-6Al-4V alloy coated with hydroxyapatite by methods of dip coating and electrophoretic deposition .A group of samples was coated by dip coating and another group was coated by electrophoretic deposition. The first group was treated by pulse laser 10 (mJ) as energy for samples from both coating with uniform distributed pulses on every single sample surface, The second thermal treating was made by plasma glow discharge in a locally made system with argon atmosphere, 600 Volt , and 6 cm distance between the electrodes, The third treating was made by tubular furnace in air atmosphere and 400 °C for 1 hour duration. T