Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

The aim of the current  study is to determine the elastic properties  of carbonate rocks using ultrasonic method.  Forty rock samples of  Anah formation  were collected at  different depths from  four wells drilled at the study area . The relationship between wave velocities and elastic properties of rocks was defined. Regression analyses to define these relations were applied. The results indicate that the elastic properties of the rocks show a linear relationship with both P- and S-wave velocities. The best relationship was obtained between both Young's modulus and Shear modulus with Vs in the determination of the coefficient ( R²  ), with values of 0.91 and 0.94,  respectively.&n

To determine the evaluation of education program on women's knowledge regarding managing BSE. The present quasi- experimental study, Non-probability (purposive), sample consisting of (260) women who are employee, and students in both colleges (Nursing college, Medical and Health Techniques College). The sample consist of two groups, study group (130) including those in (Nursing college), and control group (130) in (Medical and Health Techniques College). A questionnaire was constructed which included, Demographic information, Reproductive information, Family history, Previous medical history, and information about women's knowledge toward management of breast self examination (BSE). Instrument validity and reliability was determined. Data w

   The presnty study included physical , chemical  and phycological study of choosen one station in  Habbaniya lake to investigat the diurnal variation at each hour along the 24 hours . Water temperature showed clear variations and coincided with the air temperature of study , Habbaniya Water was alkaline with pH more than 7 without clear diurnal variations . Conductivity , Total hardness , Calcium and Magnesium values showed no clear varitions . Chloride and Salinity values appeared relatively stable . The data showed a relative increasing in Dissolve oxygen values during the night hours.On the other hand the alkalinity and acidity values were unstable during the 24 hours of the study. According to the quantitative s

The research aims to identify the reality of the management strategy followed in the treatment of solid waste in the city of Baquba, and what strategies are used to treat solid waste, and the extent of the application of these strategies, through personal interviews with leading cadres in the Directorate of Baquba Municipality, their assistants and heads of departments, they numbered (55) Individuals. The descriptive method was adopted through a questionnaire prepared to measure the extent of the implementation of the strategy of solid waste management in the city of Baquba and using statistical tools including (arithmetic mean, standard deviation, relative importance, the gap). The research reac

Surficial sediment samples were collected from four stations at Shatt Al-Hilla from Western Zoer area to Almaimirh in Babylon province for the period from August 2016 to April 2017.The level of contamination in the sediments of Shatt Al-Hilla, by Lead (Pb), Copper (Cu), Nickle (Ni), Manganese (Mn), Zinc (Zn), Arsenic (As), and Cobalt (Co) has been evaluated using the index of Geo-accumulation (I-Geo), Contamination factor (CF), pollution load index (PLI) and Potential ecological risk index (Eire). In the present study the levels of heavy metals in sediment samples were found in the range of (10-15.22 ppm) for Pb, (25.6-46.09 ppm) for Cu,(144.9-413.7 ppm) for Ni, (666.1- 906.3 ppm) for Mn, (68.69- 119.2 ppm) for Zn, for As (5.22- 8.25 ppm

Sewer network is one of the important utilities in modern cities which discharge the sewage from all facilities. The increase of population numbers consequently leads to the increase in water consumption; hence waste water generation. Sewer networks work is very expensive and need to be designed accurately. Thus construction effective sewer network system with minimum cost is very necessary to handle waste water generation.

 In this study trunk mains networks design was applied which connect the pump stations together by underground pipes for too long distances. They usually have large diameters with varying depths which consequently need excavations and gathering from pump stations and transport the sewage

    Total phenols, Proanthocyanidin, Catechin  and Epicatechin wrer extracted and determined in ten rachis and leaves of grape  varieties (Vitis vinifera L.) namely: Shadda Soudda, Rush Meo, Rossi 5, Kamali, Halawani, Black Monica, Dase Al-Anz,  Buhrizi, Rossi 7 and Thompson. through two seasons. The results indicated that the rachis of the tested varieties contain total phenol in concentration (2079.76 and 2557.59), (1458.18 and 2119.89), (2233.01 and 3322.26), (3106.22 and 4613.43), (3251.15 and 4739.05), (1668.88 and 2548.59) and (4163.11 and 6202.90). (3922.22 and 5848.17), (3359.03 and 4915.36) and (1035.45 and 1502.27) mg/kg for the tow seasons, respectively. The rachis of  the white grape varieti

Abstract 

The catalytic cracking conversion of Iraqi vacuum gas oil was studied on large and medium pore size (HY, HX, ZSM-22 and ZSM-11) of zeolite catalysts. These catalysts were prepared locally and used in the present work. The catalytic conversion performed on a continuous fixed-bed laboratory reaction unit. Experiments were performed in the temperature range of 673 to 823K, pressure range of 3 to 15bar, and LHSV range of 0.5-3h^-1. The results show that the catalytic conversion of vacuum gas oil increases with increase in reaction temperature and decreases with increase in LHSV. The catalytic activity for the proposed catalysts arranged in the following order:

HY>H