The research aims to get acquainted with the evaluation of the reality of the application of the curriculum axis from among the eight Iraqi academic accreditation standards in a sample of governmental and private universities and colleges in Iraq and to identify the main and secondary reasons for it as well as to provide proposed mechanisms and procedures to help reduce gaps, If the research problem is represented in the weak availability of the requirements of the curriculum axis in universities and colleges (the study sample) due to the weak documentation and successful implementation of them and interest in them is still below the level of ambition, In order to arrive at scientific facts, the researchers adopted the comparativ

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

ABSTRACT: In this research SnO2 thin films have been prepared by using hot plate atmospheric pressure chemical vapor deposition (HPCVD) on glass and Si (n-type) substrates at various temperatures. Optical properties have been measured by UV-VIS spectrophotometer, maximum transmittance about (94%) at 400 0C. Structure properties have been studied by using X-ray diffraction (XRD) , its shows that all films have a crystalline structure in nature and by increasing growth temperature from(350-500) 0C diffraction peaks becomes sharper and grain size has been change. Atomic force microscopy (AFM) uses to analyze the morphology of the Tine Oxides surface structure. Roughness & Root mean square for different temperature have been investigated. The r

Energy is one of the components of the national security of countries and is of particular importance to the industrialized countries, including Germany. Energy policy includes many areas and has an impact on various sectors such as the environment, climate, agriculture and others. During the past few years, Germany has witnessed many transformations, the most important of which is the energy transition towards renewable energy, and it was strengthened in the strategy that was It was developed in 2010, which aims to achieve a long-term energy transformation, and sales of the German energy technology sector have evolved from 2010 to 2020, and this issue is related on the other hand to the concept of energy security and because of its strateg

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

Greywater is a possible water source that can be improved for meeting the quality required for irrigation. Treatment of greywater can range from uncomplicated coarse filtration to advanced biological treatment. This article presents a simple design of a small scale greywater treatment plant, which is a series of physical and natural processes including screening, aeration, sedimentation, and filtration using granular activated carbon filter and differentiates its performance with sand filter. The performance of these units with the dual filter media of (activated carbon with sand) in treatment of greywater from Iraqi house in Baghdad city during 2019 and that collected from several points including washbasins, kitchen si

A new laboratory study conducted on stepped spillways in order to investigate their efficiency of dissipating flow energy. All previous study on stepped spillway indicated that the flow energy dissipation decreased as increasing in discharge. Increasing in the step numbers and the spillway slope led to energy dissipation decrease. In this study, an experimental attempt to increase energy dissipation at variable discharges was performed on stepped spillway and that leads to decreasing the cost of initiating the stilling basin or may be ignoring it. Five spillways were constructed from concrete and tested to investigate and compare among them. Three were roughed by gravel with different size for each one, one of them was s