The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

This study calculated the surface roughness length (Z_o), zero-displacement length (Z_d) and height of the roughness elements (Z_H) using GIS applications. The practical benefit of this study is to classify the development of Baghdad, choose the appropriate places for installing wind turbines, improve urban planning, find rates of turbulence, pollution and others. The surface roughness length (Z_o) of Baghdad city was estimated based on the data of the wind speed obtained from an automatic weather station installed at Al-Mustansiriyah University, the data of the satellite images digital elevation model (DEM), and the digital surface model (DSM), utilizing Remote Sensing Techniques. The study area w

The current study aimed to evaluate the effect of the heavy metals copper, cadmium and cobalt when added individually, in combination and in combination on the growth and reproduction of the aquatic fungus Saprolegnia hypogyna.

The simulation have been made for  3D flow structure and heat  transfer with and without

longitudinal riblet upstream of leading edge vane endwall junction of first stage nozzle guide vane .The research explores concept of weakening the secondary flows and reducing their harmful effects.Numerical investigation involved examination of the secondary flows ,velocity and heat transfer rates by solving the governing equations (continuity, Navier -stokes and energy equations ) using the known package FLUENT version (12.1).The governing equations were solved for three dimentional, turbulent flowe, incompressible with an appropriate turbulent model (k-ω,SST) .The numerical solution was carried out for 25 mode

KE Sharquie, AA Noaimi, SJ Murtada…, Journal of Cosmetics, Dermatological Sciences and Applications, 2016 - Cited by 4

          The objective of the present investigation was to enhance the solubility of practically insoluble mirtazapine by preparing nanosuspension, prepared by using solvent anti solvent technology. Mirtazapine is practically insoluble in water which act as antidepressant .It was prepared as nano particles in order to improve its solubility and dissolution rate. Twenty formulas were prepared and different stabilizing agents were used with different concentrations such as poly vinyl pyrrolidone (PVPK-90), poly vinyl alcohol (PVA), poloxamer 188 and poloxamer 407. The ratios of drug to stabilizers used to prepare the nanoparticles were 1: 1 and 1:2. The prepared nanoparticles were evaluated for

These deposits take many forms like current acc, deposits in order to growth and serve national economy Various in varicose perspectives .

The problem of this paper its concern with un applied the mathematical models that used in profitability analysis of current acc , and deposits in view of risk, profit efficiency and financial leverage for this reason the paper discussion use the cumulate mathematical model to solve these problem, that content three variables that be used to measuring profitability by consequent replacement method by stable base and by moving base for 2007 – 2009 applied the data collect from Iraq middle east bank.           &nbs

This research aims to the possibility of evaluating the strategic performance of the State Board for Antiquities and Heritage (SBAH) using a balanced scorecard of four criteria (Financial, Customers, Internal Processes, and Learning and Growth). The main challenge was that the State Board use traditional evaluation in measuring employee performance, activities, and projects. Case study and field interviews methodology has been adopted in this research with a sample consisting of the Chairman of the State Board, 6 General Managers, and 7 Department Managers who are involved in evaluating the strategic performance and deciding the suitable answers on the checklists to analyze it according to the 7-points Likert scale. Data analysis re

Observed mosques with the advent of Islam under the auspices of care being the houses of God Almighty, and I like parts of the ground to him, the center of radiation spiritual, intellectual and ideological in the lives of Muslims, was the most important cultural and architectural evidence built by Muslims voicing their deep faith and serenity Aqidthm.valmsadjad better reflecting the reality of communication between the person and his Lord, because he is the most important building of permanence and survival, making it imperative designed the best visual forms both externally and internally.Mosques have been characterized in the United Arab Emirates distinct characteristics in terms of building elements of construction in general, and the

This research aims to the possibility of evaluating the strategic performance of the State Board for Antiquities and Heritage (SBAH) using a balanced scorecard of four criteria (Financial, Customers, Internal Processes, and Learning and Growth). The main challenge was that the State Board use traditional evaluation in measuring employee performance, activities, and projects. Case study and field interviews methodology has been adopted in this research with a sample consisting of the Chairman of the State Board, 6 General Managers, and 7 Department Managers who are involved in evaluating the strategic performance and deciding the suitable answers on the checklists to analyze it ac