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 aims to find out the effect of PEDODE Strategy on the acquisition of historical concepts of First Intermediate Grade. To achieve this goal, the researcher has put forward this zero hypothesis: There is no statistically significant difference at the level of (05,0) between the mean of the students' marks in the experimental group who study the history subject using PEDODE strategy and that of the students' marks in the control group who study the subject according to the traditional method in the post-testing on the acquisition of historical concepts. The sample of the study consists of (62 female-students) of First Intermediate Grade in the Directorate of Baghdad Education/ Karkh2nd for the academic year 2016-2017. The sampl

Vegetable sold oils (fat of the plant) were studied spectroscopy to determine its properties when it heating more than once, in this study the number of heating was 20 times and show the fat of the plant has been greatly affected by the heat. Aluminum and stainless steel were adopted for heating purposes. It turns out that the quality of the heating pot affects the spectrum specification. Changing the registered spectrum specifications for vegetable fat means a change in the characteristics of the same substance, which makes cooking use a second time with risks. Results were re-examined after six months showing significant risk of storage after heating to 300 oC the study proved that the structure of heating the vegetable oils changes an

      One of the serious environmental challenges that Iraq faces is climate changes and impacts of changing weather patterns and extreme global weather events. This paper addresses changes in the temporal and spatial characteristics of water levels of Razzaza Lake and response to climatic changes using archived series of Multispectral satellite images Landsat. TM, ETM+ and OLI images acquired on 1990, 2000 and of 2016. In order to extract, mapping the water surface area of the Razzaza Lake, Multispectral spectral band rationing the Normalized Difference Water Index (NDWI) technique was adopted, and the climatic elements data for the period (1990-2016) were analyzed which provide significant information of surfac

  In this paper, Cu2S/CdS solar cells were prepared with different thickness of CdS layer, these layers were prepared by using chemical spray pyrolysis technique. The chemical spray solution was prepared by mixing cadmium chloride CdCl2 and thiourea CS(NH2)2 of molar concentration 0.1 M/L, the CdS layer was formed after the solution was sprayed on hot Aluminum substrate at temperature 400°C. Experimentally the type of CdS film was found as n–type depending on the results of Hall Effect, the value of the Hall factor (RH) is about – 1.348 x 10–6 m3/C and the density of the majority charge carriers (N) is about 4.64x1018 cm–3.       The prepared film was tested by using X-Ray

   The study aims to test the relationship of work pressure to its dimensions (role conflict, ambiguity of role, workload and nature of work) as an independent variable and its effect on organizational alienation by its dimensions (disability, lack of power, indifference, animosity, social isolation and self-alienation) (Restraint and confidence in negation, initiative, adaptation and living conscience) as a mediator variable, in some faculties of Baghdad University of Science (Medicine and Engineering) and Humanity (Education and Literature). The data was collected on the practical side, which was applied randomly (306) of the teachers and teachers of the colleges (56) items, which included the main research variables

Abstract:
This tribe had lived in Iraq since the first century A.D. Persia tried to
keep this tribe away from Iraq, but without result. The tribe managed to get
victory against Persia in the battle of Dhyqar.
When the Muslims had come to conquer Iraq, Rabi’a welcomed them
and takes part in that action.
That tribe helped the caliph Ali in the Jammal and Sifffen wars in order
to remain Iraq the center of the Islamic caliphates this tribe had felt very sad
and sorrowful when the caliphate become to the Umayyad . This tribe did not
give up, so this tribe did what could be done to help those who had revolted
against the Umayyad. Rabi’a did that in order to get ride of the Mudriat alsham,
and favored Rabi